A Reno chiropractor was sentenced to prison last week, and his wife was sentenced to probation, for use of nominee bank accounts and signatories to hide their income from the Internal Revenue Service.
Dr.
Daniel P.
Nightingale was sentenced to 15 months in prison and three years of supervised release following his release from prison.
He was also fined $4,000 to be paid immediately.
His wife, Sheila Nightingale, who managed the chiropractic business, was sentenced to three years probation, including six months of home detention with electronic monitoring, and 100 hours of community service.
The couple last July entered guilty pleas.
Nightingale pleaded guilty to conspiracy to defraud the United States, and his wife pleaded guilty to evasion of payment.
In their individual plea agreements, the couple acknowledged using a nominee bank account to conceal their business income and assets from the IRS.
They admitted as well to dealing in cash and keeping minimal funds in their personal bank accounts to frustrate the collection of their tax liabilities and told an IRS employee that they were not required to file federal income tax returns.
In his plea agreement, Dr.
Nightingale also admitted that he filed a false lien with the Nevada Secretary of State to fraudulently encumber the assets of his chiropractic business and prevent the IRS from seizing them.
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