What is an example of a tax evasion case?

Tax Evasion Case Examples

Here are a couple of examples of tax cases involving the topic of tax evasion. They are actual tax evasion cases. The transcripts are taken directly from the IRS website to help you understand the consequences and situations. Remember, tax evasion is considered a criminal penalty, which could involve prosecution and incarceration.

On October 19, 2006, in Grand Rapids, MI, Dr. Thomas William Minguske , a dentist, was sentenced to 12 months and one day in prison to be followed by three years of supervised release and ordered to complete 150 hours of community service in each year of supervised release. In addition, Minguske was ordered to pay $132,042.65 in restitution to the Internal Revenue Service (IRS). Minguske pleaded guilty on May 25, 2006, to information charging him with one count of tax evasion for the tax year 2001. The information charged that in 2001, Minguske had gross income in excess of $100,000 and that he had failed to file a federal income tax return reporting his income to the IRS. It further charged that Minguske had utilized a sham trust to conceal his income from the IRS. Testimony during the sentencing revealed that Minguske had stopped filing federal income tax returns in 1992 and had established a sham trust in 1994 to conceal his dental practice income from the IRS. Minguske had obtained the trust through an individual named Barrie Konicov who is currently serving an 87 month prison sentence for violations of the Internal Revenue Laws.

On November 16, 2006, in Erie, PA, Ronald J. and Carol A. Kapala were sentenced for conspiring to defraud the United States by impeding and impairing the lawful functions of the Internal Revenue Service. Ronald Kapala was sentenced to 30 months in prison to be followed by three years of supervised release and ordered to pay a $100 assessment. Carol Kapala was sentenced to three years probation and ordered to pay a $300 assessment. According to the indictment, the Kapalas used a variety of schemes to attempt to obstruct the IRS in the collection and assessment of income taxes including failing to file income tax returns from 1990 through 1998 and 2002 through 2004; attempting to conceal their construction business activity through the use of nominee names; disguising ownership of assets by transferring them out of their names; forming a bogus tax-exempt religious organization for the construction business in the name "Mission Builders," and making fraudulent claims with the IRS concerning their obligation to pay federal income taxes.

Tax Relief Frequently Asked Questions

What is one IRS Penalty?

Is there a penalty for not reporting my social security number?

What is the IRS penalty for not filing my tax return?

What is a frivolous return?

Is there a penalty for paying taxes late?

What is an example of a tax evasion case?

What is tax fraud?

What is tax evasion?

What is innocent spouse relief?

Can I see an example of innocent spouse relief?

When does innocent spouse relief not apply?

What form do I need to request innocent spouse relief?

How can I appeal an innocent spouse relief?

What are some innocent spouse relief rules?

Am I eligible for innocent spouse relief?

Where do I mail my IRS Form 8857?

What is corporate tax evasion?

What are some payroll taxes?

How about an actual case about corporate tax evasion?

What are some fringe benefits?

What is tax relief from a tax loss?

How can state taxes paid provide tax relief?

What is some small business tax relief?

What happens with unpaid payroll taxes?

What is an automatic IRS installment plan?

What are some documents needed for payment plans?

What is the drawback to an IRS installment plan?

What if I fall behind in my tax payments?

How can I make payments on my IRS payment plan?

What form do I need for requesting an IRS installment plan?

How do I request an IRS Payment plan?

What is an IRS tax installment agreement?

What are the guidelines for applying for an OIC?

Be weary of what?

Are there examples of OIC case studies?

How do I calculate my OIC offer?

When can I apply for an OIC?

What is an offer in compromise?

What are the procedures for an OIC?

What is an uncollectible account?

What are back property taxes?

Where can I get federal tax lien information?

What is a release of federal tax lien?

What is a notice of federal tax lien?

What property can be subject to a tax lien?

What is the tax lien process?

How do I perform a tax lien search?

What is a high risk taxpayer for tax liens?

What is a tax lien?

What assets can be levied?

How do I appeal an IRS levy?

What is a bank levy?

What starts the levy process?

What is a Notice of Levy?

How can I release a tax levy?

What is a state tax levy?

What is the difference between a tax lien and levy?

What is a wage levy?

What are some high risk trigger areas?

What are some IRS audit red flags?

Can I represent myself during an audit?

How long does the IRS have to audit me?

How do I prepare for my IRS audit?

How do I protect myself from an audit?

What is the IRS Taxpayer Bill of Rights?

What are some types of IRS audits?

How do I appeal a wage garnishment?

Can I see a wage garnishment case?

What is a wage garnishment?

What is a IRS warning?

What if I am self-employed?

How do I stop wage garnishment?

How do I release a wage garnishment?

Why do I have a wage garnishment?

What is my responsibility with wage garnishments?

How can an amended return give me tax debt help?

What is bankruptcy?

What is the debt calculator?

What is state tax debt?

What is a tax debt help mistake?

Who is a tax debt pro?

What is the Taxpayer Advocacy Services?

What is an uncollectible category?

What is a back tax form?

How do I file back taxes?

How do I pay back taxes?

What is the IRS statute of limitations?

What if I didn't receive a W-2?

What are the penalties for not filing my return?

What is a special situation regarding back taxes?

What is the IRS statute of limitations for back taxes?

What about the IRS & Substitute Tax Forms?

What is a penalty abatement?

What is an example of a penalty abatement?

What is a reasonable cause for penalty abatement?

How do I request a penalty abatement?

How do I request an interest abatement?

What is a penalty abatement request letter?

What about penalty abatements?

What if I rely on IRS incorrect advice?

Not finding the advice and tips you need on this Tax Relief Tip Site? Request a Tip Now!

Guru Spotlight
Byron White