September 2024

The Sports Ledger www.TheSportsLedger.com

Alabama Ledger www.AlabamaLedger.com

PAGE 8 September 2024

The Southeastern Conference, along with the City of Hoover and the Public Park and Recreation Board of the City of Hoover, has announced an agreement to keep the SEC Baseball Tournament at Hoover Metropolitan Stadium through at least 2028. The agreement allows the SEC the option of exercising additional extensions to conduct the tournament at the Hoover Met in 2029 and 2030. The Hoover Met has served as host of the SEC Tournament every year since 1998, excluding 2020 when the event was cancelled due to the COVID pandemic. Attendance records were set in each of the last two tournaments, with a total attendance of 180,004 in 2024. "The SEC Tournament has become one of the premier events in college baseball and the Hoover Met is a special venue for our fans,” said SEC Commissioner Greg Sankey. "We look forward to continuing a positive relationship with the City of Hoover as the home of our baseball tournament." Renovations to the stadium entrance and parking lot were among the enhancements completed earlier this year. Other improvements are scheduled to be completed prior to the 2025 tournament, including the replacement of reserved stadium seats and addition of new hospitality spaces. The Finley Center is a 155,000-square foot entertainment facility adjacent to the Hoover Met. It has served as home to Fan Fest during the SEC Tournament. “For the past 27 years, the City of Hoover has been pleased to host the SEC Baseball Tournament,” Hoover Mayor Frank Brocato said. “Over those years, we’ve developed a great partnership with the SEC. The City has worked extremely hard to provide stellar customer service, and make sure we understand what players, coaches, fans, and the SEC expect from us. Working as a team, we believe we’ve built a brand and with all our members, we have created what we believe is the best environment in college baseball. We are so grateful that the SEC continues to support hosting the SEC Baseball Tournament in Hoover.” The 2025 SEC Tournament will be the first to include every SEC team, including new members Oklahoma and Texas. The 16-team tournament will be conducted in a single-elimination format. Tickets will go on sale in March at SECsports.com. The SEC has claimed five consecutive baseball national championships by five different programs since 2019. At least one SEC team has reached the College World Series finals 15 times in the last 16 tournaments, and 2024 marked the sixth time two SEC teams played in the CWS finals. Illegal Gambling Is A Criminal Offense SEC Baseball Tournament To Stay In Hoover Now that the 2024-2025 NFL season is underway, the IRS Criminal Investigation Atlanta Field Office (IRS-CI) is reminding sports fans that illegal gambling activities can result in criminal charges ranging from money laundering to tax evasion. The annual revenue from the illegal sports betting market in the United States is estimated at more than $700 million. Between fiscal years 2020 and June 2024, IRS-CI initiated 151 investigations into illegal gambling activity totaling more than $178.8 million and resulting in 71 sentencings with an average prison term of over two years. “Individuals who participate in illegal gambling may think it’s a harmless activity that does not affect anyone,” said Special Agent In Charge Demetrius Hardeman, IRS-CI Atlanta Field Office. “However, illegal gambling activities provide criminal organizations money to finance violent and illicit activities.” While many states have authorized sports betting, Alabama and Georgia are among those that do not. Louisiana and Mississippi are two of the 38 states that allow legal gambling through authorized licensed sports betting operators. Last year, a federal grand jury in Birmingham indicted eleven people from across the United States in a multi-million dollar wagering excise tax evasion scheme involving an illegal sports-betting organization. The 114-count indictment charges stem from the defendants’ management of a multi-million dollar wagering excise tax evasion scheme. According to the indictment, the organization’s alleged lead bookmaker, Timothy J. Pughsley of Birmingham, Ala., began operating a bookmaking business approximately around 2006. The organization eventually became known as “Red44,” and bookmaking and betting activities occurred online via an offshore server located in Costa Rica. The other defendants named within the indictment are alleged to be senior agents in the Red44 organization or original founding members. Regarding the tax counts against the defendants, the indictment alleges that the organization was estimated to have accepted hundreds of millions of dollars in wagers from bettors from 2019 through 2021. In 2019, the Red44 Organization was alleged to have earned a gross profit of $14,930,787. The excise tax owed to the IRS, or two percent of total wagers placed by bettors, would be $6,882,460 for 2019 alone. In 2020, the organization had income of approximately $24 million. The excise tax owed to the IRS for this year would total approximately $6 million. Further, in 2021, the organization had income of approximately $36 million. The excise tax owed to the IRS for 2020 would total over $7 million. Individuals who engage in sports betting activities are required to report their winnings on their annual tax return. Additionally, the IRS encourages individuals to keep detailed records of all gambling transactions, including bets placed, winnings received, and losses incurred. Sports enthusiasts who are unsure about their tax obligations or have questions about reporting gambling income are encouraged to consult tax professionals or visit the official IRS website for guidance. Ignorance of the tax law does not exempt individuals from their responsibilities.

Photo By Brandon K. Pierce, The Sports Ledger A Championship Celebration Valley Head High School honored its 1984 State Championship football team during a pre-game celebration on August 30. The Tigers 2024 football team followed the celebration with a 35-6 victory over Section. This year's team has also defeated Cedar Bluff 34-13, Gaylesville 28-14, and Ider 50-7 to open the 2024 season with four straight victories. The Tigers fell to Spring Garden 32-13 on September 20 to move to 4-1 overall.

1984 Valley Head Tiger Team Roster Jeff Harrison Chris Wilburn Mark Miller Jeff Burt Jim Tate Buddy Tuxberry Brian Matthews

Steve Campbell Gary McElhaney Head Coach Jim Kirby

Scott Tate Alan Smith John Kirby Jon Bain Stacey Blansit Tracy Hall Jeff Bain

Dennis Wright Dean Freeman Johnny Crider Stacy Smith

Assistant Coaches Steve King Anthony Greeson

Jeff Gorham Bill Millican Phil Harris

NACC To Launch Men's Soccer Dr. David Campbell, President of Northeast Alabama Community

come to a men’s soccer match or women’s softball game, then enjoy a picnic or relaxation around the lake," he added. Northeast Alabama Community College Athletic Director Jimmy Kolaitis agreeed with Dr. Campbell’s statement. “We are extremely excited with the growth of our Athletic programs at Northeast Alabama,” said Kolaitis. “The addition of the men’s soccer program will create more opportunities for some of our young athletes in the area to continue to play college athletics while receiving a degree. Soccer, along with the improved walking trails will not only be used for our students, but also the community. It is amazing to see Dr. Campbell’s vision become a reality.” The soccer field will be another great facility

on campus, complete with lighting and a specialized artificial turf with coolant. McKee and Associates will be the project’s architecture firm, and Sports Turf was awarded the project bid. Dr. Campbell noted that the college lowered construction costs by having fill dirt moved to the site during other campus projects. Sports Turf, along with McKee and Associates, are completing the women’s softball facility project as well. Along with the soccer field, the ACCS Board of Trustees also approved a request to improve the walking trail on NACC’s campus. The walking trail, along with the softball facility and soccer field, will complete the college’s outdoor sports complex. “Eventually, we will expand the walking trail around the lake to make it

a part of our cross-country team’s course on campus,” said Dr. Campbell. He also added that the college may look to expand the soccer program to include a women’s team in the future. “We are very excited about offering soccer to our community,” said NACC Associate Dean of Instruction Barbara Kilgore. “Dr. Campbell always looks for ways to make our community better. He is always forward thinking. This is just one example. So many of the kids in our area are very talented soccer players and don’t get the opportunity to play at the next level. Our program will not only provide them with that opportunity but also the opportunity to further their education.” For more information about NACC please visit nacc.edu

College, has announced that the college will add men's soccer to its athletic program. The announcement comes after the Alabama Community College System (ACCS) Board of Trustees unanimously approved the college’s request to build a soccer complex. The Mustangs will look to begin competition next fall. “We are happy to add men’s soccer to our competitive sports programs,” said Dr. Campbell. “This will round-out our outdoor sports and recreational complex on the north end of campus. This project also includes redoing and resurfacing our walking trail around the lake and making portions of this area into a picnic area. Now fans, staff, and students may

Image Courtesy of NACC

The above image is what the proposed soccer facility will look like when complete. The NACC Softball complex has been underway and is already nearing completion.

Brandon K. Pierce Photographer

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