Ohio Man Pleads Guilty to Filing False Tax Returns for Failing to Report Business Earnings

YOUNGSTOWN, Ohio − Sidney L. Glover, Jr., 36, of Warren, Ohio, has pleaded guilty to failing to report three years’ worth of business earnings to the IRS.

According to court documents, Glover was the sole owner of Teaching Excellence, LLC, a business dedicated to providing home healthcare services for individuals with disabilities. Because it specialized in serving clients with special needs, most of the company’s income was generated from the Ohio Department of Disabilities, which receives its funding through Ohio Medicaid.

IRS records analysis confirmed that the defendant did not file income tax returns for calendar years 2015 and 2016, but he eventually prepared and filed those documents two years later in April 2018. At that time, he also submitted the filing for the 2017 tax year. During the investigation, authorities learned that Glover’s Teaching Excellence business, had in fact, generated more than $1 million in gross receipts for 2015, 2016, and 2017 combined, and that he did not report those earnings in his tax filings for those years. Investigators also found that Glover had spent some of the unreported business earnings on various personal expenses.

In total, the defendant’s failure to report business income resulted in a loss of approximately $155,000 in unpaid taxes owed to the United States Treasury.

On May 21, 2025, Glover pleaded guilty to making and subscribing false tax returns for which he faces a maximum of up to three years in prison. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Sentencing is yet to be scheduled.

The investigation was conducted by the Internal Revenue Service-Criminal Investigations (IRS-CI). IRS-CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 20 field offices located across the U.S. and 14 attaché posts abroad.

Assistant U.S. Attorneys Brian M. McDonough and Brenna L. Fasko prosecuted the case for the Northern District of Ohio.