Portland, Ore. – Mark Arthur Henriksen, of Monmouth, Oregon, was sentenced today by U.S. District Judge Michael W. Mosman to 12 months and a day in prison, to be followed by 36 months of supervised release. Henriksen pled guilty in January 2009 to one count of income tax evasion for the 2001 tax year. Henriksen was ordered to pay all back taxes due and owing the Internal Revenue Service.
In 2001 and 2002, Henriksen was a principal of Applied Technical Systems, Inc. (ATS), a business in Lake Oswego that installs and maintains commercial data networks. Henriksen evaded the assessment of his income taxes in 2001 by instructing employees of ATS to make his bonus checks payable not to him, but instead to third parties or shell companies that he had created. None of the income directed to Henriksen’s shell companies or third parties was reported on his 2001 tax return. Henriksen also used ATS corporate checks to pay for numerous personal expenditures. Additionally, Henriksen used a friend to act on his behalf as a nominee shareholder of the company.
On May 12, 2002, Henriksen filed a 2001 personal income tax return that reported only $69,605 in wages. However, his actual income for that year was $699,794. During the course of his overall scheme, from 2001 through 2004, Henriksen failed to report approximately $1 million of income to the IRS.
“Mr. Henriksen’s attempt to evade his federal income taxes doesn’t just victimize the government, but could have victimized all taxpayers had he not been caught. His use of a nominee shareholder, shell corporations and third parties in an attempt to evade his federal income taxes proved fruitless,” said Kenneth J. Hines, the IRS Special Agent in Charge of the Pacific-Northwest.
This investigation was conducted by the Internal Revenue Service – Criminal Investigation Division. The case was prosecuted by Assistant U.S. Attorney Craig J. Gabriel.
