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Guidance on alternative filing method for e-filed returns that include Form 8915-E and Form 7202

November 30, 2022 — United States Attorney Duane A. Evans announced that Rene Clement ("Clement"), of Houma, Louisiana, was charged with failing to account for and pay federal income taxes and Federal Insurance Contributions Act ("FICA") taxes, in violation of Title 26, United States Code, Section 7202.

March 14, 2023 — United States Attorney Duane A. Evans announced that Cornel Martin, Sr., of Thibodaux, Louisiana, pled guilty today to failing to account for and pay over federal income taxes and Federal Insurance Contributions Act (“FICA”) taxes, in violation of Title 26, United States Code, Section 7202.

Nov. 19, 2024 — United States Attorney Gregory J. Haanstad announced that on November 19, 2024, U.S. District Judge Lynn Adelman accepted the guilty plea of William S. Gallagher to one count of failure to truthfully account for and pay over employment taxes to the Internal Revenue Service (IRS), in violation of 26 U.S.C. § 7202.

August 28, 2023 — Rene Clement, of Houma, Louisiana, was sentenced on August 25, 2023 in United States District Court for failing to account for and pay federal income taxes and Federal Insurance Contributions Act (“FICA”) taxes, in violation of Title 26, United States Code, Section 7202, announced United States Attorney Duane A. Evans.

Jan. 13, 2025 — United States Attorney Gregory J. Haanstad announced that on Jan. 8, 2025, Senior United States District Judge William C. Griesbach accepted the guilty plea of Douglas Larson to one count of failure to truthfully account for and pay over employment taxes to the Internal Revenue Service (IRS), in violation of 26 U.S.C. § 7202.

Feb. 26, 2025 — On Feb. 26, 2025, Rebekah Proctor of Shelbyville, Tennessee, pleaded guilty in the United States District Court for the Eastern District of Tennessee in Chattanooga to one count of willful failure to collect, account for, and pay over a tax, in violation of Title 26, United States Code, Section 7202, and one count of wire fraud, in violation of Title 18, United States Code, Section 1343.

August 16, 2023 — United States Attorney Duane A. Evans announced that on August 15, 2023, U.S. District Judge Susie Morgan sentenced Cornel Martin, Sr. of Thibodaux, Louisiana, to serve 12 months in prison, to be followed by 3 years of supervised release, for failing to account for and pay over federal income taxes and Federal Insurance Contributions Act (“FICA”) taxes, in violation of Title 26, United States Code, Section 7202. Judge Morgan also ordered that Martin pay restitution to the Internal Revenue Service (“IRS”) in the amount of $2,681,379.96, and imposed a mandatory special assessment fee of $100.

Find answers to questions about special issues for employees for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including specific provisions related to self-employed individuals.

We received a frivolous tax return where there’s no basis in the law for the position or there’s an attempt to delay or impede administration of the tax laws.