IRS compiles "Dirty Dozen" list of tax scams

HELENA- A Montana chiropractor and his wife are accused of not reporting cash transactions between 2013 and 2018.

The Department of Justice says according to court documents and statements made in court, Jonathan Wilhelm owned and operated Pro Chiropractic PC (Pro Chiro) and Big Sky Spinal Care Center Inc. (Big Sky).

Wilhelm and his wife directed payments to cash and then did not report the cash transactions on Pro Chiro’s and Big Sky’s books and records, which they provided to a return preparer to prepare the businesses’ tax returns from 2013 through 2018.

The Wilhelms knew that omitting the cashed checks and cash payments resulted in an understatement of taxable income totaling $284,691 for tax years 2013, 2014, 2015, 2017 and 2018. 

In total, the defendants caused a tax loss to the IRS of $74,486. 

Jonathan and his wife plead guilty to tax evasion on Friday, November 20, and a sentencing has been scheduled for March 12, 2021. 

At sentencing, the defendants each face a maximum sentence of five years. The defendants also each face a period of supervised release, restitution, and monetary penalties.

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