Date: February 13, 2020
After less than two hours of deliberation, a federal jury convicted a Dallas chiropractic clinic owner of tax fraud.
Tammy Boulyaphonh was convicted on all five counts against her, including one count of conspiring to defraud the United States by underreporting income and four counts of filings false tax returns. Her husband, Khamlor Boulyaphonh had pleaded guilty to similar counts days before trial.
According to evidence presented at trial, the pair, who owned and operated chiropractic clinics across DFW, concealed more than $1.2 million in business income from the IRS between 2010 and 2013.
To execute the scheme, Ms. Boulyaphonh directed multiple personal injury attorneys to make checks out to her and her husband personally, then diverted the attorney payments to the couple's personal bank accounts. Both Mr. and Ms. Boulyaphonh concealed the diverted income from their tax preparer and provided him with false documents to advance the scheme.
At trial, prosecutors established that the couple had paid less than $4,000 total tax on gross receipts of more than $2 million, all while owning two homes, two luxury vehicles, $1 million life insurance policies, and luxury goods.
"When the defendant chose to hide millions of dollars from the IRS, she unfairly shifted the tax burden to honest American taxpayers. And after a jury of her peers found her guilty, she will have to face a federal judge to be sentenced for these serious crimes." IRS-Criminal Investigation Assistant Special Agent in Charge Rusty Lee, Dallas Field Office, reiterated, "IRS-CI will continue to be relentless in our mission to root out tax fraud."
"The FBI was proud to partner with the IRS to hold this defendant accountable for her fraud," said FBI Dallas Special Agent in Charge Matthew J. DeSarno. "We will continue to work with our law enforcement partners to dismantle costly schemes that affect American taxpayers."
Following the guilty verdict, U.S. District Judge Jane J. Boyle immediately remanded Ms. Boulyaphonh to U.S. Marshals Service custody. Mr. Boulyaphonh will remain out on conditions of release until sentencing.
Both defendants face up to 17 years in federal prison, plus restitution and fines of up to $650,000. Both are slated to be sentenced on May 28, 2020.
IRS-Criminal Investigation and the Federal Bureau of Investigation's Dallas Field Office conducted the investigation. Assistant U.S. Attorneys Douglas Brasher and Ryan Raybould are prosecuting the case.