February 2009

Tax fraud in the medical profession continues to be an emphasis area for the Internal Revenue Service. Scam artists and scheme promoters find easy victims in the medical and healthcare industries because they, like many other busy professionals, sometimes do not have time to focus on their finances.

The IRS works hard to arm medical professionals with knowledge about current scams, schemes and cons.

IRS Criminal Investigation
Medical Professional Statistics

Criminal Cases Involving Medical Professionals

The following case summaries are excerpts from public record documents on file in the court records in the judicial district in which the cases were prosecuted:

Former Liberty, Missouri Pathologist Sentenced for Failing to File Tax Returns

On February 5, 2009, in Kansas City, Mo., Pathologist Miles J. Jones was sentenced to 18 months in prison, fined $20,000, and ordered to pay $79,225 in restitution to the IRS for failing to file federal income tax returns. Jones pleaded guilty in August 2008 to two violations of failing to file federal tax returns for tax years 2002 and 2003. Jones was a medical doctor with his own practice, Consultative and Diagnostic Pathology, during those years. Jones earned $267,800 in 2002 and $271,000 in 2003. The taxes due and owing on his unfiled 2002 return were $63,498 and the taxes due and owing on his 2003 tax returns was $10,231.

Physician Sentenced to 30 Month Prison Term for Money Laundering and Distribution of Controlled Substances via Internet

On January 21, 2009, in Dallas, Texas, William Frank McArthur, Jr., a licensed physician, was sentenced to 30 months in prison for money laundering and distribution of controlled substances. McArthur pleaded guilty in November 2007. According to the indictment, McArthur operated Managing Associates which employed or contracted the services of physicians who consulted with Internet customers and approved drug orders. Rakesh Johar Saran operated approximately 23 pharmacies in North Texas and his pharmacies filled and shipped drug orders from McArthur’s Internet company. Payments for drug orders by Internet customers were processed by McArthur’s company and were deposited into bank accounts in the name of Solandra Group, an Internet Facilitation Center (IFC) in Florida. Solandra Group then wired transferred funds to Managing Associates as payment for the physician-conducted or physician-supervised consultations and the approvals of the Internet customers’ drug orders. Solandra Group also wire transferred funds to Rakesh Johar Saran as payment for filling the drug orders. Dr. McArthur conspired with others to distribute and possess, with the intent to distribute, outside the scope of professional practice and not for legitimate medical purposes, controlled substances such as hydrocodone (an addictive painkiller), phentermine (an appetite suppressant) and alprazolam (used to treat anxiety, depression, panic disorder and premenstrual syndrome). With regard to the money laundering conspiracy charge, the indictment alleges that Dr. McArthur conspired with others to wire transfer $1.1 million in funds from a bank account in the name of Solandra Group to an account in the name of Managing Associates, at the Merchants and Farmers Bank in Kosciusko, Mississippi, which were payments for “consultations”.

Louisiana Doctor Sentenced for Tax Evasion

On October 31, 2008, in Shreveport, La., Garland Miller, a physician from Zwolle, Louisiana, was sentenced to 48 months in prison, to be followed by three years of supervised release. Miller was also ordered to pay restitution of $55,470 to the DeSoto Regional Health System and $89,130 to the Internal Revenue Service (IRS), with interest until paid in full. In July 2008, Miller was found guilty by jury on two counts of tax evasion. According to court documents, Miller was charged in March 2007 with attempting to evade a substantial amount of income tax by failing to file tax returns and by converting payments to him or his wife to cash and money orders, and by embezzling payments due to DeSoto Regional Health System which he then converted to cash and money orders.

East Valley Physician Sentenced to 51 Months in Prison on Tax and Fraud Charges

On October 21, 2008, in Phoenix, Ariz., Carlin Grant Bartschi, M.D. was sentenced to 51 months in prison and ordered to cooperate with the IRS in paying more than $570,000 in taxes, interest and penalties. Bartschi was found guilty in June 2008, of 18 felony counts relating to tax evasion and mail fraud. Trial evidence showed that Bartschi created and presented five different fictitious financial obligations for payment of federal tax assessments. The fictitious obligations were prepared to appear as if they were drawn upon a nonexistent account at the U.S. Department of Treasury. In submitting the fictitious obligations to the IRS and the District Court, Bartschi was found to have used the U.S. Postal Service in attempting to execute a scheme to defraud. From 1995 through 2003, Bartschi was employed as an independent contractor and emergency room physician for hospitals in Globe and Phoenix, Ariz., and regularly earned well over $100,000 per year.

Virginia Dentist Sentenced for Scheme to Over-bill Medicaid and Insurance Companies

On July 10, 2008, in Abingdon, Va., Dentist Roy Silas Shelburne was sentenced to 24 months in prison and ordered to pay a $75,000 fine and $17,889 in restitution for structuring, racketeering, and healthcare fraud. Shelburne over-billed insurance carriers and Medicaid for services that were never performed and for services that were performed, but not medically necessary. Patients who Shelburne falsely billed were low income, underage patients who were Medicaid recipients. According to evidence presented at trial, Shelburne “upcoded” the bills for some of his patients. “Upcoding” is a process of performing one procedure, but billing for a different procedure, one which requires a higher payment from Medicaid and private health insurance providers. In some cases, Shelburne submitted bills for services that were incomplete or medically unnecessary. At times, he performed services that endangered the health of his patients. On several occasions, Shelburne billed both Medicaid and private health insurance companies for services he performed in connection with a single procedure, collected money from both agencies and failed to reimburse either for the fraudulent fees he collected. Many times this created credit balances on the patient’s account. Shelburne would “zero out” the balance without reimbursing Medicaid. Shelburne took some of the fraudulently obtained funds and transferred them into a retirement account in Illinois. Shelburne also used some of the funds to build a new home known to his employees as the “Cavity Castle,” purchase luxury vehicles for himself and his family, and took his family on cruises that were deducted on his books as board expenses. In addition, he put his three children on the company payroll, when, according to his employees, they provided no services. The salaries paid to the children were deducted as business expenses. Shelburne used part of the fraudulently obtained funds to pay his salary, purchase dental supplies and pay rent for his business and equipment. Shelburne was convicted of structuring cash deposits at both BB&T Bank and Rick Hill Imports, a luxury car dealership, in an attempt to evade the currency transaction reporting requirements. With the structured funds, he bought two Mercedes automobiles. Shelburne admitted that the structured funds were part of a cash horde that he had accumulated to hide assets from investigators.

Former South Carolina Chiropractor Sent to Prison for Tax Evasion

On July 10, 2008, in Columbia, S.C., John D. Fitzgerald, of Las Vegas, Nevada, was sentenced to 12 months in prison for tax evasion. Fitzgerald failed to report $930,848 in income from his Accurate Chiropractic Clinic in Mt. Pleasant, South Carolina and evaded $263,381 in federal income taxes. Fitzgerald committed the tax evasion by transferring his income to a fraudulent trust and then to an offshore bank account in the Bahamas. Fitzgerald paid the full amount of tax due prior to sentencing.

Louisiana Dentist Sentenced for Federal Tax Crimes

On May 28, 2008, in New Orleans, La., Dr. Louis Genard, a dentist practicing in Slidell, Louisiana, was sentenced to 30 months in prison, one year of supervised release, and ordered to pay $155,683 in restitution, as well as reimburse the government for the cost of prosecution. Genard was charged in a three-count indictment with willfully failing to file income tax returns.  On March 13, 2008, a federal jury convicted Genard on all three counts.  According to testimony and evidence at trial, Genard stopped filing income tax returns after a dispute with the Internal Revenue Service (IRS) in 1995.  In an effort to defeat the payment of taxes, Genard renounced his United States citizenship in 1997 and claimed he did not have to pay federal taxes because he was not a United States citizen, but rather, a sovereign citizen of the Republic of Louisiana.  Later, Genard filed paperwork declaring himself an “Ambassador of Heaven” who was subject to diplomatic immunity from the jurisdiction of the federal government.

California Chiropractor Sentenced to Two Years for Tax Evasion

On March 27, 2008, in Oakland, Calif., Ramon Reynoso was sentenced 24 months in prison and ordered to pay a $50,000 fine and $1,162,222 in restitution for tax evasion.  Reynoso, of Castro Valley, Calif., pleaded guilty on September 13, 2007 to one count of tax evasion.  According to the plea agreement, he admitted that from 1991 through 2004, he was a self-employed chiropractor.  He agreed that his taxable income from 2000 to 2003 was $3.1 million and the tax due and owing on that income was $1.16 million.  Reynoso admitted that he had last filed his personal federal income taxes for the calendar year 1996, and despite earning a significant income during the calendar year 2001, he willfully failed to file his federal income taxes by placing assets in nominee accounts, including the Mary S. Caballero Family Trust and the Tlaquepaque Familia Trust, to conceal his ownership of assets.  He also used a Zeus Trust to conceal his receipt of income and opened bank accounts using false Social Security Numbers.

Doctor and Son Sentenced for Conspiracy to Evade Federal Income Taxes

On March 3, 2008, in Jackson, Miss., Dr. Billy Ray Shows of Newton, Mississippi, and his son, Billy Ray Shows, II, of Jackson, Mississippi, were sentenced for conspiring to evade federal income taxes.  Dr. Shows was also sentenced on three counts of attempted tax evasion for the years 1999, 2000, 2001.  Dr. Billy Ray Shows was ordered to serve 27 months in prison, to be followed by three years of supervised release, and ordered to pay a $50,000 fine.  Billy Ray Shows II was sentenced to serve 24 months in prison, to be followed by three years of supervised release.  In addition, the two defendants must jointly pay $9,946 for costs of prosecution.  Evidence at trial showed that Dr. Shows practiced medicine at Shows Medical Clinic and at various emergency rooms throughout the state.  Billy Ray Shows II was the alleged owner of the building in which Shows Medical Clinic was located.  The Shows established a sham business which was used to divert and conceal the income of Dr. Billy Ray Shows and to reduce the taxable income of Billy Ray Shows II.  This was accomplished by Dr. Billy Ray Shows diverting income to his son and claiming such income as “rental payments,” which Dr. Billy Ray Shows then would record as rental business expenses on his books and records.  Billy Ray Shows II in return used the income he received from Dr. Billy Ray Shows to purchase assets and invest in businesses that were not in Dr. Billy Ray Shows’ name but were controlled by him.  Further, Billy Ray Shows II actually diverted some of this money in the form of “rental payments” back to Dr. Billy Ray Shows for his personal use.  This money was paid back to Dr. Shows in the form of checks written to him and checks made payable to “Cash” which were deposited into Dr. Shows’s personal checking account. When the defendants were confronted by the IRS special agents investigating the matter, the Shows made false statements and representations to the agents in order to disguise Dr. Show’s income and conceal his interest in certain property and businesses.

West Virginia Doctor Sentenced for Tax Evasion

On August 2, 2007, in Clarksburg, WV, Doctor Doyle Sickles and his wife, Elizabeth Sickles were sentenced following their March conviction of three felony counts of aiding and abetting tax evasion and two felony counts of filing a false tax return.  Doyle Sickles was sentenced to 36 months in prison ordered to pay a $75,000 fine.  Elizabeth Sickles was sentenced to 24 months in prison.  Elizabeth Sickles worked in her husband’s medical practice often working as an office assistant.  She prepared payroll information, paid bills and compiled information for Form 941 employee quarterly tax returns.  The Sickles attempted to conceal approximately $1.8 million in income from the IRS by placing it in “trust” accounts.  They terminated their use of a certified public accountant (CPA) when their CPA questioned the legitimacy of the “trust” accounts.  They also stated that income earned by them was from sources in West Virginia and that he or she was not, and had never been, citizens of the “geographical United States.”  The Sickleses used the money to pay for living expenses, college tuition, vehicles and trips.

Dentist Sentenced for Hiding $300,000 in Income from IRS in Offshore Bank Accounts

On February 23, 2007, in San Jose, CA, Roy Albert Lewis, a dentist from Danville, CA, was sentenced to 24 months in prison to be followed by three years of supervised release.  Lewis was convicted by a federal jury on August 10, 2006, of conspiring to defraud the United States and evading his income taxes from 1998 through 2001. According to the indictment and evidence introduced at trial, in approximately 1995, Lewis became a client of Tower Executive Resources, a Denver organization that promoted a tax evasion scheme involving the use of false invoices and secret offshore bank accounts.  Lewis’ medical practice paid bogus expenses to Tower to generate false tax deductions.  Tower then deposited the bulk of the funds into a secret offshore bank account that Lewis controlled.  Over a 10 year period, Lewis sent approximately $300,000 to a secret offshore bank account through the Tower system.  In addition, when the IRS learned of the Tower scheme and audited Lewis’s tax liabilities, he stopped filing income tax returns and falsely claimed that he believed the law did not require him to file returns. 

Cincinnati Doctor Receives Two-Year Sentence for Money Laundering in Connection with Role in Southern Ohio Pain Clinics

On January 19, 2007, in Cincinnati, OH, Gregory L. Ebner was sentenced to serve 24 months in prison, followed by three years of supervised release and ordered to pay a $10,000 fine for his role in a money laundering and structuring money transactions scheme relative to the proceeds he received from prescribing controlled substances. Ebner was a physician who worked in the “pain clinics” two to three days a week and saw around 30 patients a day. Ebner prescribed drugs after cursory medical examinations in which he never checked the height, weight, or blood pressure of his patients. The “pain clinics” would not accept insurance or any other form of payment. Patients paid cash in amounts ranging from $175 to $200 per patient. Ebner took the illegal “pain clinic” proceeds and laundered and structured these funds in order to conceal and hide his involvement in this illegal activity.

Podiatrist Sentenced on Tax Charges

On December 12, 2006, in Ft. Smith, AR, Clifford B. Marston, a podiatrist who owns Sunshine Foot Clinic, Inc., was sentenced to 26 months in prison, three years of supervised release, and ordered to pay $296,477 in restitution to the IRS.  In addition, Marston was ordered to pay a $5,000 fine and a $2,500 assessment.  Marston was convicted on May 22, 2006, on charges of income tax evasion, filing false income tax returns, and assisting in the preparation and presentation to the IRS of false individual income tax returns. Evidence at trial showed that Marston illegally stopped withholding employment taxes from his employees’ salaries during the fourth quarter of 1999.  Additionally Marston began filing false Employers Annual Federal Unemployment Tax returns and false Employers Quarterly Federal Tax Returns in the last quarter of 1999 and continued to do so through the first quarter of 2001 claiming no federal wages were paid to employees, even though he continued to pay his employees’ wages.  After the first quarter of 2001, Marston stopped filing all federal tax forms including employment tax returns and personal income tax returns. Testimony during the trial revealed that Marston also willfully assisted in and procured, counseled and advised others in the preparation of false income tax returns to be filed with the IRS. Evidence was presented that proved Marston provided two of his employees with false Forms W-2 reporting no wages earned for federal purposes, whereas Marston knew that he had paid these employees wages for the years involved.

Detroit Man Sentenced for Defrauding the IRS

On November 7, 2006, in Detroit, MI, Dr. Daniel Foote was sentenced to 24 months in prison and to two years of supervised release following his conviction on tax evasion charges.  According to court records, in 1974, Foote was a practicing dentist in Plymouth, Michigan.  He took a vow of poverty and transferred his business income into a bank account in the name of Life Science Church of Liberty Mission, which later became known as the Church of Liberty Mission.  Foote’s living expenditures were paid with funds drawn from the church’s account.  In 1976, Foote stopped filing federal tax returns. Notwithstanding his vow of poverty, in 1977 and 1978, Foote purchased real estate, securing mortgages that reflected his annual income at $100,000.  From 1977 to 1979, Foote failed to report over $179,000 in income.  Foote was considered a fugitive until he was arrested entering the United States from Portugal in September 2005.  Foote was ordered to file timely income tax returns while under court supervision and pay a fine of $2,500.

Dentist Sentenced on Tax Charges

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 an 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.

Greensburg Dentist Sentenced to Prison for Tax Evasion, Possession of Destructive Device

On September 27, 2006, in Pittsburgh, PA, Daniel F. Whirlow, a resident of Greensburg, PA, was sentenced to 15 months of in prison, followed by three years supervised release on his conviction for income tax evasion and possession of destructive device.  According to information presented to the court Whirlow evaded federal income taxes totaling $72,371 by failing to file income tax returns for the years 1998 through 2002 and by committing other acts of evasion.  Also, Whirlow was in possession of an unregistered explosive device which was found during the course of a search of Whirlow's dental office in July 2003.  Prior to imposing sentence, Judge Diamond stated that the period of imprisonment was necessary to demonstrate the seriousness of income tax evasion by self-employed persons and to deter similar conduct by others.

California Dentist Convicted of Tax Fraud

On August 11, 2006, in San Francisco, CA, Roy Albert Lewis was convicted of conspiring to defraud the United States and evading his income taxes for 1998 through 2001. According to the indictment and evidence introduced at trial, in approximately 1995, Lewis became a client of Tower Executive Resources, a Denver organization which promoted a tax evasion scheme involving the use of false invoices. Lewis's medical practice paid bogus expenses to Tower for items such as franchise, consulting, or management fees to generate huge tax deductions. Tower then deposited the bulk of those funds into a secret offshore bank account which Lewis controlled. Over a ten-year period, Lewis sent $300,000 to this secret offshore bank account through the Tower system. In addition, when the IRS learned of the Tower scheme and audited the defendant, he stopped filing income tax returns and falsely claimed that he believed that the law did not require him to file.

Promoter of Fraudulent Trust Scheme is Sentenced to 20 Months in Prison

On August 7, 2006, in Salt Lake City, UT, Lance Hatch, a chiropractor, was sentenced to 20 months in prison followed by 3 years of supervised release and ordered to pay a $10,000 fine for conspiring to defraud the IRS in connection with a tax fraud scheme. The scheme called for Hatch to place his chiropractic business into trust in 1993, then continue to operate his business as usual. In addition to that arrangement, Hatch sold the same fraudulent trust scheme as a licensee of Advanta Strategies and World Contractual Services, though he admitted in his plea agreement that he had no actual knowledge of trusts and never actually performed the duties of a trustee. In one case, Hatch confirmed he filed a lien against a client's assets in an attempt to frustrate IRS efforts to collect an outstanding tax debt. Hatch caused a total tax loss to the government of more than $1 million, including $248,000 related to his participation in the trust scheme.

South Carolina Doctor Sentenced to Federal Prison for Tax Evasion

On August 3, 2006, in Columbia, SC, Samuel C. Covington was sentenced to 12 months and one day in prison followed by 12 months of supervised release and ordered to cooperate with the IRS following his conviction of tax evasion.  Covington is a medical doctor who refused to file federal or state income tax returns for tax years 1998 through 2000.  He claimed that he was a resident alien and not a United States citizen and that he was not subject to the provisions of the Internal Revenue Code.

Missouri Dentist Sentenced for Failure to Pay Taxes

On July 17, 2006 in Kansas City, MO, Dentist Artis Lee Clark was sentenced to 12 months and one day in federal prison for failing to pay employee withholding taxes. Clark pleaded guilty in November 2005 and admitted that he withheld taxes from his employee’s wages and failed to send the $2,647 in tax money to the IRS.

Florida Doctor Sentenced to Seven Years in Prison for Tax Evasion

On July 6, 2006 in Pensacola, FL, Dr. Ward Dean, was sentenced to seven years in prison followed by six years of supervised release, a fine of $7500 and restitution to the IRS of approximately $300,000.  Dean was convicted on seven counts of tax evasion in December 2005.  A jury found that he fraudulently filed his 1997-2002 tax returns, claiming no income, when he actually received approximately $1.3 million dollars in income and owed more than $300,000 in taxes.  A retired Navy Commander; Dean received a pension and other consulting income during the six year period.  After the IRS began its review of Dean’s failure to report income, Dean sent certified letters to financial institutions and others claiming the IRS summons were phony and threatened legal action if summons recipients disclosed his records to the IRS.  According to the US Attorney in the case, Dean was a noted 'anti-tax' promoter in Pensacola, FL.

Podiatrist Convicted on Tax Charges

On May 22, 2006, in Ft. Smith, AR, Clifford B. Marston, a podiatrist who owns Sunshine Foot Clinic, Inc., was convicted on charges of income tax evasion, filing false income tax returns, and assisting in the preparation and presentation to the IRS of false individual income tax returns.  Evidence at trial showed that Marston illegally stopped withholding employment taxes from his employees’ salaries during the fourth quarter of 1999.  Additionally Marston began filing false Employers Annual Federal Unemployment Tax returns and false Employers Quarterly Federal Tax Returns in the last quarter of 1999 and continued to do so through the first quarter of 2001 claiming no federal wages were paid to employees, even though he continued to pay his employees wages.  After the first quarter of 2001, Marston stopped filing all federal tax forms including employment tax returns and personal income tax returns.  Testimony during the trial revealed that Marston also willfully assisted in and procured, counseled and advised others in the preparation of false income tax returns to be filed with the IRS.  Evidence was presented that proved Marston provided two of his employees with false Forms W-2 reporting no wages earned for federal purposes, whereas Marston knew that he had paid these employees wages for the years involved.

Texas Doctor Sentenced to 10 Years for Defrauding Medicare

On April 26, in Houston, TX, Callie Hall Herpin, a physician, was sentenced to 10 years in prison, ordered to pay $12 million dollars in restitution, followed by three years of supervised release in a conspiracy to defraud Medicare.  Herpin pleaded guilty in April 2005 for her part in a wheelchair scam. She also pleaded guilty to conspiracy to illegally distribute hydrocodone and promethazine with codeine.  In the wheelchair scam, Herpin and her officer manager, Etta Mae Williams, "sold" certificates of medical necessity (CMN) and prescriptions for motorized wheelchairs and other durable medical equipment (DME) for approximately $200 cash each. Dr. Herpin and Williams wrote 920 fraudulent motorized wheelchair CMNs and prescriptions. In addition, Herpin and Williams "sold" prescriptions for drugs.  For her role in the scheme, Williams was earlier sentenced to a seven year prison term.

Florida Chiropractor Sentenced on Tax Evasion Charges

On March 31, 2006, in Miami, FL, Eric Innes was sentenced to 36 months imprisonment, followed by three years supervised release, on three counts of tax evasion.  The chiropractor was convicted for evading $40,000 in taxes on income earned in 1998 and 1999.  It further alleged that Innes evaded the collection of more than $120,000 in taxes, interest, and penalties that he owed for tax years 1992-1995. During the trial, Innes testified that he was not a U.S. citizen for purposes of federal income taxes but was a US citizen for all other purposes including carrying a passport and registering to vote.  Innes testified that he was not required to pay income taxes and that the income tax on wages was unconstitutional.  Innes testified that he attended a meeting at a restaurant in West Palm Beach were he met people who taught him anti-tax ideas.  Innes further testified that since his arrest, he realizes that the views regarding the tax system were wrong.

North Carolina Businessman Sentenced for Lying About Assets in Offer in Compromise Case

On March 14, 2006, in Greensboro, NC, Baxter Worth Paschal, Jr. was sentenced to 16 months, followed by one year of supervised release.  Paschal was indicted on one count of obstructing and impeding administration of the tax laws.  His chiropractic practice was assessed $163,861.25 for payroll taxes.  Paschal filed an "offer in compromise" offering to pay the IRS $7,505 to resolve his tax debt.  In his financial filings, Paschal claimed that his airplane was leased to a medical software company and omitted as an asset in an agreement to sell the accounts receivable of his chiropractic group to another chiropractor.

Dentist Sentenced to 63 Months in Prison

On November 22, 2005, in Benton, IL, W. David Rommel, a dentist, was sentenced to 63 months in prison to be followed by three years supervised release.  In addition, Rommel was ordered to pay $1,654,213.50 in restitution and forfeiture, as well as a $20,000 fine.  According to court documents, Rommel engaged in a series of actions that defrauded the Illinois Department of Public Aid, including performing and attempting to perform unnecessary dental procedures on healthy teeth and billing for procedures that were either not performed or were not performed as he claimed.  Rommel’s dental practice is now closed.

How do you report suspected tax fraud activity

If you have information about an individual or company you suspect is not complying with the tax law, report this activity.

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