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7Kh Lqƛoxhqwldo Udsshu Vrog Pruh Wkdq Ploolrq Taxing Times WWW.IRSPROB.COM TaxingTaxingTimesTaxiTiing TTimesimes JULY 2021 Read about taxpayers with IRS problems and learn helpful tips on how to end them. 7KHLQƛOXHQWLDOUDSSHUVROGPRUHWKDQPLOOLRQ UHFRUGVZRUOGZLGH Rapper DMX owed the Internal Rev- tember 17, 2020. The debts, for the RANDELL W. MARTIN, CPA enue Service $700,000 in unpaid taxes tax years 2002, 2003 and 2005, totaled P: 214.214.3000 at the time of his death. $663,554.55 F: 214.214.3999 E: [email protected] Helping Good People with IRS Problems 7KH WD[ GHEW ¿UVW UHSRUWHG E\ 5DGDU DMX started his music career in the VKRZHGWKHSRSXODUDQGLQÀXHQWLDOUDS- early 1990s and his debut album, It’s per, whose real name was Earl Sim- Dark and Hell Is Hot, sold more than IN THIS ISSUE: PRQVZDVLQGHHS¿QDQFLDOWURXEOHLQ 250,000 copies and received critical ac- WKH¿QDO\HDUVRIKLVOLIH claim. Overall, DMX sold more than 74 million records. He also appeared in PPG.G. 7KH,56¿OHGLWVOLHQDJDLQVW'0;DQG several movies, including Belly, Romeo 1 his ex-wife Tashera Simmons on Sep- Must Die and Cradle 2 the Grave. PPG.G. !"# 1 $% PPG.G. &"#'# 2 ()& PPG.G. *#++# 2 ,-&') *) A New York man pleaded guilty to tax W-4 forms to his employers stating that HYDVLRQDGPLWWLQJWRIDLOLQJWR¿OHWD[ he was exempt from taxes. returns. PPG.G. "! * 3 CONTINUED ON NEXT PAGE According to court records, Jonathan PPG.G. .&) "/0 Botier, 47, of Rochester, New York, RANDELL W. MARTIN, CPA 4 )! worked for medical facilities in the New York City area. While working at these facilities, Botier submitted fraudulent PAGE 1 JULY 2021 TTaxingaxing TTimesimes Taxing Times For the years 2012 through 2018, Botier received total wages of approximately Helping Good People $832,032 and owed the IRS approxi- mately $181,911 in federal income tax- With IRS Problems HV+RZHYHU%RWLHUIDLOHGWR¿OHDIHG- eral income tax return for each of those OFFER IN years and failed to pay the vast majority of federal income taxes he owed. COMPROMISE For a free consultation, call 214.214.3000 A federal inmate and his accomplice pleaded guilty to charges stemming from :KLOHWKHFKLOGUHQZHUHVWDWLRQHGRYHUVHDVWKHFRXSOH a fraudulent tax withholding scheme. XVHGWKHLUQDPHVWRFROOHFWIDOVHUHIXQGV A New Hampshire couple pleaded guilty their own joint bank account. According to court documents, Jabari to conspiracy to defraud the IRS. Laquan Marshall, 43, devised the fraud- In February 2013, while T.E. was sta- ulent tax withholding scheme while in According to court records, William tioned overseas, the IRS audited the a federal prison. Marshall provided co- Cote, 49, and Kelly Cote, 52, of Clare- IDOVHWD[UHWXUQWKH&RWHV¿OHGXV- defendant Jalen Tony Henry, 27, with PRQW 1HZ +DPSVKLUH ¿OHG IDOVH WD[ ing T.E.’s identity. On May 6, 2013, in false documents that purportedly showed returns using the identities of Kelly’s a phone call with the auditor, William INSTALLMENT the sale of trade secrets for $25 million VRQV DQG:LOOLDP¶V VWHSVRQV LGHQWL¿HG LPSHUVRQDWHG7(DQG³FRQ¿UPHG´WKH during the 2014 tax year. To make those in court records as J.E. and T.E. details in the false 2012 tax return. That AGREEMENT false documents appear more credible, same day, to support the false tax return, Marshall used the real Social Security While J.E. was deployed overseas for the Cotes prepared and faxed the audi- numbers of two other individuals. the United States military, the Cotes tor lease agreement that falsely stated prepared a false tax return for tax year that T.E. rented William and Kelly’s 2011 using his identity. While T.E. home. Kelly forged T.E.’s signature on ,Q$SULO +HQU\ ¿OHG DQ DPHQGHG was stationed overseas for the United the lease agreement. tax return for tax year 2014, using the States military, the Cotes prepared and false documents and fraudulently claim- ¿OHGIDOVHWD[UHWXUQVIRUWD[\HDUV In total, the Cotes received more than ing that more than $5.5 million in fed- through 2015 using his identity. $36,700 in fraudulent tax refunds. eral income tax had been withheld on his behalf. Henry requested a tax refund of To obtain larger refunds, the Cotes false- more than $1.3 million. ly listed J.E. and T.E. as head of house- RANDELL W. MARTIN, CPA hold on the false tax refunds for these returns and deposited the money into PAGE 2 Taxing Times JULY 2021 TTaxingaxing TimesTimes ABOUT THE OOFFERFFER ININ +HIDLOHGWRUHSRUWDQG CCOMPROMISEOMPROMISE SD\FRPSDQ\WD[HV A New Jersey, business owner was sen- tenced today to 12 months and one day Did you know it’s possible to settle your in prison for tax evasion and failure to debt with the Internal Revenue Service pay the IRS more than $540,000 in em- ployment taxes. for less than the IRS says you owe? If you owe a substantial amount in back taxes to the government, you may Wilson Salas-Molina, 41, of Howell, be eligible to participate in the Offer in Compromise program. This program New Jersey, pleaded guilty to informa- allows you to make an offer to the IRS that could settle your tax debt for sig- tion charging him with one count of QL¿FDQWO\OHVVWKDQ\RXRZH payroll tax evasion and one count of failure to collect, account for, and pay Call to learn more about this program. over payroll taxes. 214.214.3000 According to court records, Salas-Mo- lina was the owner and operator of a URR¿QJ EXVLQHVV )URP WR Salas-Molina was required to withhold ABOUT THE and pay to the IRS the employment tax- es for employees. Salas-Molina cashed IINSTALLMENTNSTALLMENT FKHFNVKHUHFHLYHGIURPURR¿QJFOLHQWV at a check cashing service and paid his AAGREEMENTGREEMENT 14 employees in cash to conceal his payment of wages and his failure to report and pay over employment taxes Are you earning a good living but just to the IRS. The scheme resulted in a unable to pay your back taxes? failure to withhold and pay more than The Installment Agreement $540,000 in taxes to the IRS. may be the option. In addition to the prison term, Salas- Molina was ordered to pay $541,181 in The Installment Agreement allows taxpayers to pay their tax debt over time by restitution to the IRS. making manageable payments. The Installment Agreement can put you back LQFRQWURORI\RXU¿QDQFLDOIXWXUH RANDELL W. MARTIN, CPA Call to learn more about this program. 214.214.3000 PAGE 3 JULY 2021 TTaxingaxing TTimesimes CALL TODAY FOR A A New Hampshire man was sentenced to payment of employment taxes. Taxing Times 18 months in prison for employment tax FREE fraud. The companies issued checks to workers in CONSULTATION WKHQDPHVRI¿FWLWLRXVRUIUDXGXOHQWLGHQ- According to court documents, from 2011 tities and provided those checks to Rodri- to 2013, Walter Rodriguez, of Manchester, guez. In total, Rodriguez enabled the pay- New Hampshire, aided and abetted several ment of $1.7 million in unreported wages, Constantly thinking about how drywall companies that were evading the causing a tax loss of $416,000. much money you owe the Internal Revenue Service? Always worried that you’ll never be able to get out from under this crushing debt? Wondering what effect this debt will have on your future and the future of your family? You’re not the only one. Every day, I work with clients to solve tax problems Our dedication to the principles of professionalism they believe are unsolvable. I’m a & responsiveness has resulted in our guarantee to: member of the American Society 1. Explore alternative solutions to client tax problems. of Tax Problem Solvers, and I am 2. Select the solution we believe is in our client’s best interest. part of the rescue squad for trou- PG. 3. Explain our decision to clients, and bled taxpayers. 4. Aggressively pursue the solution decided upon. 1 If you’re ready to We further guarantee to: PG. be rescued, call me 1 1. Return client calls in a timely fashion. 2. Respond to IRS notices in a timely fashion. today to schedule a PG. 3. Treat every client with respect, and free consultation. 2 4. Work every case like it was our own. PG. 214.214.3000 Member of: 2 PG. 3 P: 214.214.3000 | F: 214.214.3999 | E: [email protected] RANDELL W. MARTIN, CPA PG. 14800 Quorum Drive, Suite 140 | Dallas, Texas 75254 www.IRSProb.com 4 PAGE 4.
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