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From IRS Files:Criminal InvestigationMinnesota Chiropractor Sentenced For Tax EvasionOn April 19, 2017, in Minneapolis, Minnesota, Donald Gibson was sentenced to 33 months in prison for tax evasion and for presenting a fake financial instrument to the U.S. Department of Treasury. Gibson failed to file his 2004 through 2014 individual income tax returns and attempted to evade his income tax liabilities for these years by diverting money to a warehouse bank called MYICIS, cashing over $800,000 in business checks at a check-cashing facility and submitting fake money orders and bogus financial instruments to the IRS. Gibson also formed Sovereign Christian Mission (SCM), a purported religious organization, as a way to further hide his chiropractic income and pay for his personal expenses. Gibson used SCM to pay for his groceries, entertainment, dinners, and car repairs. While the IRS was auditing his tax returns and later during the criminal investigation, Gibson presented a fake financial instrument purporting to be worth $300 million to the IRS and claimed that it paid off his income tax liabilities.Louisiana Criminal Defense Attorney Sentenced for Tax EvasionOn April 19, 2017, in Baton Rouge, Louisiana, Michael Thiel, of Baton Rouge, was sentenced to 30 months in prison for tax evasion, two years of supervised release and ordered to pay $998,352 in restitution to the IRS. Thiel operated a criminal defense practice in Hammond and, from 2003 through 2013, did not file income or employment tax returns and didn’t pay taxes he owed. Thiel concealed his income and assets creating three trust and nominees. Thiel used these three trusts to evade the payment of federal income and employment taxes. In January 2007, Thiel used nominees to purchase his primary residence for $435,000 and entered into a phony lease agreement with the nominees to conceal his ownership of the property and shield it from IRS collection efforts. Between January 2007 and January 2014, Thiel deposited $416,283 into the nominee account that was used to secure and pay the mortgage on the property.Former Company President Sentenced for Wire Fraud and Income Tax EvasionOn December 29, 2016, in Rockford, Illinois, Christopher A. Jansen, of St. Charles, was sentenced to 70 months in prison, three years of supervised release, and ordered to pay $269,978 in restitution. Jansen was President of Baytree Investors Inc., an Illinois corporation engaged in acquiring trucking companies. In 2001 Jansen learned DFC Transportation was for sale, created a Delaware corporation, DFCTC Holding Inc., and arranged for DFCTC to purchase DFC with money Jansen borrowed using DFC receivables as collateral. Jansen arranged for other individuals to be the owners of DFCTC, some of whom were previous investors in failed Baytree business acquisitions. With appointment or authority, Jansen represented to others that he was the corporate secretary and controlled both DFCTC and DFC to avoid having shareholder or director meetings. Jansen then arranged for DFC to use its receivables to borrow from a bank and, without authorization, ordered employees to transfer money from DFC to DFCTC. Jansen then distributed the money to himself and others for their personal use and benefit. In addition, in 2002 Jansen used a bank account in the name of a dissolved corporation to receive his income and disburse his expenditures. He intentionally failed to have the dissolved corporation file informational forms with the IRS for taxable income distributed to him from the account. Jansen also failed to have Baytree and DFCTC file informational forms with the IRS regarding distributions of taxable income to him. In addition, Jansen did not have a bank account in his name in order to avoid reporting any income to the IRS.Virginia Resident Sentenced for Fraudulent “Savvy Bag” Investment SchemeOn December19, 2016, in Alexandria, Virginia, Patricia Means of Richmond, was sentenced to 60 months in prison, three years of supervised release and ordered to pay restitution of $1,136,862, including $201,065 to the IRS for defrauding investors. Means was a licensed investment broker from 1983 until prior to moving to Virginia in 2006. Around February 2009, Means developed a scheme to defraud investors by creating a product called “Savvy Bag,” a purported handbag organizer and solicited investments in the product. Between 2009 and 2014, Means obtained over $1.1 million from victims and spent less than $3,000 to develop, produce or sell the product. In addition, between 2010 and 2014, Means received taxable income more than than $907,000 that she failed to report on her income tax returns.North Carolina Man Sentenced for Tax Evasion and Possession of an Unregistered FirearmOn December 16, 2016, in Charlotte, North Carolina, Reuben T. DeHaan, of Kings Mountain, was sentenced to 24 months in prison for tax evasion and possession of an unregistered firearm. DeHaan owned a holistic medicine business, which he operated out of his residence under the names Health Care Ministries International Inc. and Get Well Stay Well. DeHaan admitted that, from 2008 through 2014, he earned more than $2.7 million in gross receipts, but failed to file income tax returns for those years and evaded the payment of approximately $678,000 in income tax. He did this with the help of Richard H. Campbell Jr. and others, by setting up straw companies and opening bank accounts in the name of the straw companies to hide his income and assets from the Internal Revenue Service. DeHaan also claimed he was exempt from the payment of taxes because he was an ordained “medicine man” whose earnings were exempt from taxation. In addition, DeHaan also admitted to the possession of unlicensed firearms.Florida Man Sentenced for Tax EvasionOn November 28, 2016 in Tampa, Florida, Steven Headden Young, of St. Petersburg, was sentenced to 21 months in prison, ordered to pay restitution in the amount of $509,455 to the IRS and ordered to file his corrected tax returns for tax years 2007 through 2011. Young evaded a substantial portion of his personal federal income taxes for the years 2007 through 2011 by falsifying expenses to negate his income. Young, who prepared and filed his own tax returns, created bogus business expenditures and deducted them from his Schedule C income. He provided the IRS with a false lease agreement and false invoices between his real estate company and a sham corporation, purportedly based in the Dominican Republic. Young also falsely filed as head-of-household (HOH) to take advantage of the tax benefits of the HOH filing status when he was indeed married. HOH provides for less taxes and higher credits than when filing as single, married and filing jointly, or married and filing separately. Young made false statements to the IRS claiming he was single, when he was married and living with his wife. Young also interfered with the IRS audit and tax assessment of his personal federal income taxes by attempting to intercept third-party records that had been subpoenaed by the IRS from Bank of America (BOA). Young fabricated a letter from the IRS to BOA in an attempt to redirect bank records that had been intended for the IRS to another address, which had been opened by Young in the name of an IRS employee.Ohio Psychiatrist Sentenced for Tax EvasionOn November 21, 2016, in Cleveland, Ohio, Sandra Vonderembse, an Oregon, Ohio psychiatrist was sentenced to 18 months in prison, one year of supervised release and ordered to pay $565,128 in restitution to the IRS for tax evasion. From as early as 2005, Vonderembse failed to pay taxes and filed, and caused to be filed, with the Internal Revenue Service (IRS) false and fraudulent tax returns that included false statements regarding her income and the amount of tax due and owing. From 2009 through 2011, Vonderembse falsely claimed to have no taxable income and to owe no taxes, despite earning more than $240,000 each year while working as a psychiatrist. Vonderembse used nominee entities to conceal income from the IRS, and sent fake financial instruments to the IRS in purported payment of her taxes. In total, from 2005 through 2011, she attempted to evade more than $360,000 in income tax liabilities.Hawaii Couple Sentenced for Failure to Pay Income TaxOn November 17, 2016, in Honolulu, Hawaii, Calvin Kim and Chun Cha Kim, husband and wife, were sentenced to 36 and 12 months in prison, respectively, for violations of federal tax laws. In addition, Calvin Kim and Chun Cha Kim were ordered to pay restitution in the amounts of $1,969,463 and $1,937,267, respectively, which represent all back taxes and penalties. Criminal fines of $250,000 and $100,000 were also imposed on Calvin Kim and Chun Cha Kim, respectively. In addition, both defendants agreed to the imposition of a fraud assessment by the IRS, which may amount to an additional civil penalty of $3 million. The Kims already have paid more than $4 million in back taxes and interest. The Kims were the sole shareowners of businesses that sold heating pads and other products. In October 2000, they became followers of so-called "tax protestors" and decided not to file a valid tax return from then till May 2014. From 2005 to 2012 alone, the tax returns of the Kims’ businesses showed payments ranging from $418,238 to $971,983 for Calvin Kim for each year, and $271,564 to $1,000,562 for Chun Cha Kim, resulting in taxes owed for each of those years ranging from $133,009 to $325,375 for him and $83,828 to $335,378 for her.Tax Defier Sentenced for $1 Million Tax EvasionOn November 16, 2016, in Kansas City, Missouri, Harold R. Stanley, of Peculiar, was sentenced to 60 months in prison, which includes a sentencing enhancement for obstruction of justice. Stanley, an electrical engineer, was hired by companies as a consultant and received $971,604 from self-employment from 2005 to 2009 as an independent contractor. However, Stanley failed to file any tax returns for 2005 and 2006. For tax years 2007 through 2009, Stanley filed substantially correct returns but left the tax line entry blank and failed to submit any payment. Stanley submitted fake money orders for payment to the Internal Revenue Service, returned documents to the Internal Revenue Service claiming that the tax assessments were satisfied because they were “Accepted for Value,” filled out payment vouchers with his name in all capital letters but didn’t submit payment and submitted a false criminal referral to IRS – Criminal Investigation. From 2005 through 2009, Stanley had taxable income of $686,829; the criminal tax loss is $259,900.Wisconsin Embezzler Sentenced for Fraud and Tax EvasionOn November 3, 2016, in Madison, Wisconsin, Lisa Buchholz, of Luck, was sentenced to 36 months in prison, three years of supervised release and ordered to pay restitution of $193,909 to the victim of her fraud scheme. While employed as a bookkeeper for Four Seasons Wood Products (FSWP) in Frederic, from May 2008 until June 2012, Buchholz devised a scheme to defraud the company. In addition, Buchholz failed to file income tax returns for 2008, 2009, 2010 and 2011, and committed income tax evasion in 2011 by making false statements to an IRS criminal investigator during an interview in 2013. Buchholz’s actions caused a fraud loss of $172,176 to FSWP and a tax loss of $111,553 to the IRS.Texas Man Sentenced for Filing False Tax Returns and Corruptly Endeavoring to Impede the Internal Revenue LawsOn October 28, 2016, in Austin, Texas, Victor Antolik was sentenced to 72 months in prison following his conviction on filing false tax returns and corruptly endeavoring to impede the due administration of the internal revenue laws. Antolik owned and operated a commercial janitorial business with locations in Austin, San Antonio and Houston, Texas, under a variety of business names, including Diversified Building Services Inc., DBS Services Inc., Partners in Cleaning, PIC Building Services and BSI Industries. Antolik also earned income as a real estate agent, real estate broker and property manager. Antolik earned a portion of his real estate income through his companies SGN Realty Inc. and Signature Realty Services. Antolik submitted to the Internal Revenue Service (IRS) false individual income tax returns on which he underreported his income for tax years 2004, 2007 and 2008. In addition, between 1998 and 2014, Antolik attempted to obstruct the due administration of the internal revenue laws by, among other things, attaching altered Forms W-2 and 1099 to his tax returns, providing false information to his accountant that was used to prepare corporate and individual income tax returns on his behalf, and using nominees to conceal income and assets. In addition to the prison term imposed, Antolik was also ordered to serve one year of supervised release and to pay restitution to the IRS in the amount of $916,358.

Generally, state income tax is applicable to residents of the state in question. It is usually the law of the state where the person lives that governs what is income and whether the income is taxable¹ and at what rate. Non-residents who earn income “substantially derived from sources within the [state]” may be taxed on income substantially derived within a state, e.g. for Pennsylvania see 72 P.S. § 7308.²You will typically need to file income tax returns in both states in a case where the income is potentially taxable in both states. However, in general there is also a principle that income can only be taxed once per level of government, so a credit for tax paid to the other state is usually available for residents who pay nonresident tax elsewhere. I hesitate to generalise further because the multiplicity of jurisdictions makes comprehensive analysis impractical, but a 2015 Supreme Court ruling³ invoked the “dormant commerce clause”⁴ to give the “single taxation” requirement some teeth; it required that states must offer credits for the full amount of tax paid to another state.Neighbouring states who have many residents with cross-border income, such as Pennsylvania and New Jersey, may have a compact—essentially a contract between states, though these are often reduced to statute—to allow the individual a credit for tax paid to the other state, so that the person isn’t put to the trouble of having to claim the refund from the state where the income originated and then pay it over to their home state. The existence of such a compact might excuse the individual from tax in the state where the income is earned⁵ and thus the requirement of filing separate returns.If someone lives in two states during the same year, the income and tax would be pro-rated and in that event the taxpayer would definitely need to file two state returns.Notes:¹ In Pennsylvania, retirement income is generally not taxable, although there are some exceptions for certain profit-sharing plans and the like; if the retirement income is in the nature of “dividends” it may be taxable. One might need to consult a lawyer or accountant to make an initial determination to this effect.² Obviously, one would need to consult the Revenue Code for the state in question. However, the constitutional limitation on states’ imposition of taxes on local economic activity was set forth in a 1977 U.S. Supreme Court case called Complete Auto Transit, Inc. v. Brady, 430 U. S. 274, which asks whether a “tax is applied to an activity with a substantial nexus with the taxing State, is fairly apportioned, does not discriminate against interstate commerce, and is fairly related to the services provided by the State.” Most states with an income tax tax income derived within the state.³ Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. ____. N.B.: Americans who derive income abroad may indeed be taxed twice, the rationale of Wynne has no application to international cases.⁴ The “dormant commerce clause” is a doctrine sometimes invoked to invalidate state legislation that is found to “burden interstate commerce” notwithstanding the lack of any actual conflict with a valid federal law. The Wynne case resulted in an interesting 5–4 split. The dissenting Justices were Antonin Scalia, Clarence Thomas, Ruth Bader Ginsburg, and Elena Kagan, who argued that the “dormant commerce clause” isn’t really a thing; it is not stated in the constitution and it has been only inconsistently applied in the case law.⁵ E.g. Pennsylvania’s resident credits, described on this Department of Revenue page, do not apply to New Jersey, Maryland, West Virginia, Ohio, and Indiana, which states have agreed not to tax Pennsylvania residents in the first place.

I just answered this to a similar question: Please read below.==============================================It is a simple solve.You qualify for COVID 19 stimulus check as free and does not have to be paid back IF you meet certain income criteria.Fast forward to the actual disbursement of the stimulus check. This is the situation on April 15th, 2020.According to the US Treasury department there were about 80 Million who either have paid the IRS or have received a refund on prior tax returns for 2018 or in 2019.I am also of the belief that the Treasury has records from FEMA and direct deposit were made for those individuals who have filed tax returns but might not have registered bank information directly with the IRS. (I need more research time on this guys.)FEMA records aside, for all of those individuals to whom the IRS has direct information will receive $$ via direct deposit on the week of the April 13th. I have heard and read a couple of people who have mentioned that they were in receipt earlier then the 13th. I believe that to be true but perhaps was a test run.For the rest of America, “the check in the mail”. A term that no likes to hear. Only in due time, we will learn how long that is.If you have not received your check already, you can check on the IRS site or register directly there. I have attached the link for your convenience.Get My Payment | Internal Revenue ServiceEqually, a lot of Americans don't like the IRS to have authorization over their bank accounts. But I question that phobia because why would anyone leave more then a few hundred dollars in the account, right? (What am I missing?)At the sunrise on April 15th, I was shocked and confused on one thing. My understanding was that the stimulus check was for those individuals with an income of less then $75,000 if filing single and for income less then $150,000 if married filling jointly.Those that should not have qualified under those guidelines got a direct deposit for the full amount of $1200. So, that makes sense too.And here is why;Even though the problem with the virus spread started in 2019, the stimulus package is for the calendar year 2020. We will not file for 2020 until 2021. So, the Department of Treasury issued the check anyways and the IRS will recoup in the 2020 tax fillings should you not qualify.Until that time, you are free to use it for your needs and or donate for those you wish to help.Meanwhile there is a greater gap in population who will not qualify or get the Federal Stimulus Package check due to their immigration status.I am proud of Governor Gavin Newsom for approving a stimulus package for Californians to address this very specific issue under “Direct Disaster Assistance” program. This will serve $500 for individual assistance and $1000 for household assistance. The DDA program is approved for $125M of which $75M is from the State of California / taxpayers and $50M from Philanthropy, private donations.I hope this to be a positive reflection to other 49 states and other nations too. They too can step up for those civilians who work hard and yet do not have an immigration status.It is high time for the local and federal governments to be humanitarians first as like not for profits and individuals.Hope it helps.Stay safe.