Swansea Man Pleads Guilty in $78K Cigarette Tax Scheme

FALL RIVER (WBSM) — A Swansea man was sentenced to a year in jail after pleading guilty to a scheme that resulted in about $78,000 in lost Massachusetts cigarette tax revenue.

Bristol County District Attorney Thomas M. Quinn III said that Linwood Cowen, 46, pleaded guilty in Fall River District Court on September 29 to charges of tax evasion and selling unstamped cigarettes. He was sentenced to a one-year term in the Bristol County House of Correction, suspended for one year.

The Investigation

The conviction came as a result of a joint investigation by the Massachusetts Department of Revenue Criminal Investigations Bureau and the Massachusetts State Police Illegal Tobacco Task Force.

Cross-State Smuggling Details

As part of that investigation, Massachusetts State Trooper Daniel Nunes surveilled Cowen on June 15, 2022, as he drove from Taunton, Massachusetts to Nashua, New Hampshire. In New Hampshire, Cowen purchased several cartons of cigarettes, and then transported them back into Massachusetts without paying the excise tax. Nunes seized dozens of cartons of cigarettes from Cowen.

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Investigators learned that Cowen was not a licensed cigarette wholesaler or retailer in Massachusetts. He was purchasing bulk quantities of cigarettes in New Hampshire in order to bring them back to Massachusetts and sell them at a discounted price because he avoided paying the $3.51-per-pack excise tax.

Lost Revenue Calculations

According to the D.A.’s Office, the Department of Revenue calculated lost cigarette tax revenue of roughly $78,000 over an 18-month period.

"I am pleased this joint investigation resulted in the defendant being charged with tax evasion,” Quinn said. “Crimes like this impact legitimate business owners who pay their taxes.”