Strawberry Faces Federal Charges : Jurisprudence: Government alleges that former Dodger and his agent failed to report more than $500,000 in income.

Former Dodger outfielder Darryl Strawberry and his agent were indicted Thursday on federal tax-evasion charges, the government alleging that they failed to report more than $500,000 in income from autograph shows and personal appearances.

The indictment, handed down by a federal grand jury in White Plains, N.Y., and distributed by the U.S. attorney’s office in Manhattan, alleges that Strawberry and Eric Goldschmidt conspired to defraud the Internal Revenue Service on taxes owed from 1986 to 1990.

If convicted, each would face a maximum penalty of five years in prison on one count of conspiracy and two counts of income tax evasion. Each would also face possible fines of $250,000, or twice the gross loss to the government, whichever is greater.

The indictment alleges that Strawberry claimed only $442,000 in income from the autograph shows, despite having earned $945,000. Strawberry should have paid $146,000 on the unreported income, according to the U.S. attorney’s office.

The indictment also alleges that Strawberry and Goldschmidt concealed a Queens bank account from an accountant so that a substantial part of Strawberry’s promotional income would not appear on his 1989 and 1990 tax returns.

Goldschmidt, Strawberry’s agent since 1988, prepared Strawberry’s 1988 income tax return and assisted in preparing his 1989 and 1990 returns, according to the U.S. attorney’s office.

Strawberry, 32, was unavailable for comment. His attorney, John Tigue Jr., said that Strawberry will be arraigned Wednesday in White Plains, N.Y.

“He denies the charges,” Tigue said. “He hopes to have a trial schedule which will permit him to participate fully in the 1995 season, if there is one.”

Fred Claire, Dodger executive vice president, said Thursday that although he frequently heard media reports of an investigation, he never was contacted by IRS officials.

“Hopefully, this is something that Darryl can deal with and get behind him,” Claire said. “I know he’s worked very hard in getting his life in order. This is not good, but you hope he can get on with his life.”

Said Dodger outfielder Brett Butler: “Sometimes, you just don’t understand it. You think things are going so well, and then something like this happens.”

Strawberry, a Los Angeles native who was drafted by the New York Mets, signed a five-year, $20.25-million contract with the Dodgers on Nov. 8, 1990.

He sat out 249 games during the 1992 and 1993 seasons because of back problems. He played last spring without problems, but failed to show for the Dodgers’ final exhibition game April 3 against the Angels. The Dodgers announced the next day that Strawberry had a substance-abuse problem and he underwent treatment at the Betty Ford Clinic.

The Dodgers negotiated a $4.857-million settlement on the rest of Strawberry’s contract, and he was released May 25. He signed June 19 with the San Francisco Giants, and the Giants planned to bring him back for the 1995 season when they offered him arbitration rights.

“This organization was aware of the possibility this would happen before we signed him,” Giant Manager Dusty Baker said. “He’s not guilty yet. You just have to deal with things in your past, and handle it, and not let it affect your present and future.”

Said Larry Baer, Giant executive vice president: “We’re going to stand by him and help him in any way possible. We hope he’ll be a member of the Giants this year, and we intend to have him in a Giants uniform.”

Pete Rose is the only baseball star known to have been imprisoned for tax evasion. He was sentenced to five months in prison and fined $50,000 for failing to report $345,967 in memorabilia-sale income.