Woman Pleads Guilty To Failure To File Federal Tax Return
A woman who failed to file a federal tax return for tax years 2005 through 2008 pled guilty today in federal court in Sioux City.
Elaine Ubben, from Stratford, Iowa, was convicted of one count of willfully failing to file a tax return for tax year 2008.
In a plea agreement, Ubben admitted that she worked for Stratford Mutual Telephone Company and served as the bookkeeper for her husband’s business from 2005 through 2009. Ubben further admitted that she and her husband were required to file a tax return for each tax year between 2005 and 2008 because of the income the couple made from her job and her husband’s business. Ubben admitted she was responsible for filing tax returns for the couple and she knew she was required to file a return for each year, but she willfully and intentionally failed to do so. For the years 2005 to 2008, the Ubbens owed over $120,000 in federal income taxes.
“IRS Criminal Investigation directs its efforts at the portion of American taxpayers who willfully and intentionally violate their known legal duty to voluntarily file income tax returns. The term voluntary compliance means that each of us is responsible for filing a tax return when required and for determining and paying the correct amount of tax,” said Tanya Brewer, Acting Special Agent in Charge of IRS Criminal Investigation.
Sentencing before United States Magistrate Judge Leonard Strand will be set after a presentence report is prepared. Ubben faces a possible maximum sentence of one year imprisonment, a $100,000 fine, a $25 special assessment, and one year of supervised release following any imprisonment.
The case is being prosecuted by Assistant United States Attorney Anthony Morfitt and was investigated by IRS Criminal Investigation.
Court file information is available at https://ecf.iand.uscourts.gov/cgi-bin/login.pl. The case file number is 12-3056.