Tennessee: TBI searches back-tax attorney’s files

CLEVELAND, Tenn. — State investigators on Wednesday searched computers in the office of Jeff Miller, attorney and former state senator, for records of his time as Bradley County back-tax attorney, an official said.

“We asked (the Tennessee Bureau of Investigation) to execute a search warrant because of the incident that went on with Mr. Miller and the County Commission,” Assistant District Attorney Stephen Hatchett said Wednesday. “We are just looking to make sure that there was no misfeasance involved in his time as delinquent tax attorney.”

Mr. Miller said Wednesday afternoon his office is “cooperating fully” with the TBI investigation.

“My understanding is that what is happening today is a preliminary document review,” Mr. Miller said in a telephone message responding to a call for comment. “I know of no charges that have been brought against me.”

He said he made his staff available to answer questions and is “doing everything possible to cooperate.”

Mr. Miller was appointed back tax attorney by his father, then-Trustee Anderson “Jute” Miller. His job was to research records of tax delinquent properties and dispose of them at auction if the taxes weren’t paid within five years. He was replaced when Mike Smith was elected trustee in 2006.

But in December, Bradley County officials took the unusual step of firing Mr. Miller as back tax attorney for the 2004 tax year and asking him for records for that year. Those properties would be available for sale this year.

At a Jan. 14 Chancery Court hearing, Chancellor Jerri Bryant upheld the county action, and County Attorney Joe Byrd again asked Mr. Miller to turn over 2004 records.

In a memorandum to Chancery Court, county officials said they “have lost confidence in adequacy of the searches by Mr. Miller because: 1) in the past tax sales, sales have been set aside because taxes on certain parcels were paid prior to the suit/sale; and 2) some parcels did not exist at the time of the tax sale because they were combined with other parcels. These defects causing the sales to be set aside would have been discovered through a proper search of the records.”

The petition states that “Mr. Miller’s services as delinquent tax attorney have subjected Bradley County to liability and responsibility as a result of his failure to perform the duties and responsibilities as delinquent tax attorney.” It cites a case in which Charleston, Tenn., property was sold for back taxes even though the owner may not have been notified of the sale, according to county officials.

The memorandum noted that in December Mr. Byrd wrote to Mr. Miller asking for proof he actually conducted 2004 lien searches for which he was paid.

The memo states that Mr. Miller’s reply “fails to offer any proof” that the searches were conducted.

“Delinquent taxpayers for the tax year 2004 are being required to pay for tax searches for their parcels that have not been completed as has been asserted and for which he (Mr. Miller) was paid,” the memo states.

Mr. Miller’s December letter in response to Mr. Byrd indicates he was continuing to handle delinquent tax cases he had initiated as back tax attorney.

He wrote that he sent out letters for the 2003 tax year and “wanted to make sure that that process was completely behind us before proceeding with the 2004 suit. Now that that has been done, I will be sending the delinquent tax summonses for the 2004 tax year soon after the new year. I do not like to send them during the Christmas time for obvious reasons.”

Mr. Miller is a Cleveland Republican who served in the state Senate from 1994 to 2006. He was investigated but never charged in connection with the FBI’s Operation Tennessee Waltz probe into public corruption.

Mr. Miller acknowledged accepting $1,000 in 2005 from a representative of a sham company set up as part of the corruption sting but denied it was a bribe.