OnlyFans content creator pleads guilty to tax evasion

Date: Sept. 15, 2026

Contact: newsroom@ci.irs.gov

David X. Sullivan, United States Attorney for the District of Connecticut, and Thomas Demeo, Special Agent in Charge of IRS Criminal Investigation in New England, announced that Seathra Zmeena Orr of Stamford waived her right to be indicted and pleaded guilty today before U.S. District Judge Omar A. Williams in Hartford to tax evasion.

According to court documents and statements made in court, Orr worked as a content creator, creating and placing photographic and video content on the internet, including through the paid subscription website OnlyFans. For the 2019 through 2022 tax years, Orr earned more than $3 million in income from posting content on OnlyFans, and OnlyFans issued Orr Forms 1099 that reported non-employee compensation in the amounts of $164,669.96, $801,395, $1,339,900, and $822,400, respectively. However, Orr willfully failed to pay any taxes for those years, failed to file tax returns, and willfully evaded payment of her taxes by using multiple business names, applying for and receiving 12 Employee Identification Numbers (EINs) for these “businesses,” opening 11 “business” bank accounts and eight “personal” bank accounts, and moving money between those accounts without a legitimate business purpose. She also purchased and used cashier’s checks, and used her business bank accounts, to make at least $1.3 million in personal expenditures, including paying rent for her apartment, purchasing luxury vehicles, and buying more than $110,000 in jewelry.

“Many content creators are earning significant income through a variety of online platforms, but it is without question that we all have still have a legal obligation to pay required taxes,” said U.S. Attorney Sullivan. “This prosecution should serve as a warning that no matter how or where you earn your money, you are not absolved from paying taxes on it. Any attempt to intentionally hide earnings and evade the payment of taxes will lead to serious criminal consequences.”

“Today’s guilty plea should send a strong message to all content creators, pay your fair share of taxes or we will find you and ensure that you are prosecuted to the fullest extent of the law,” said IRS-CI Special Agent in Charge Demeo. “Advances in technology have allowed anyone the opportunity to become an overnight sensation and potential millionaire, but all content creators must remember that all income is taxable income. Paying taxes is the responsibility of every American, no matter what they choose to do for work. When you don’t pay your taxes, you hurt every single American citizen by reducing available funds for schools, road repairs, and social welfare programs.”

Tax evasion carries a maximum term of imprisonment of five years.

The government has calculated that Orr owes more than $1.1 million in restitution to the IRS, and Orr has agreed to pay at least $476,970 in restitution. A final restitution order will be determined by the court.

Orr is released on a $100,000 bond pending sentencing, which is not scheduled.

This matter is being investigated by the Internal Revenue Service, Criminal Investigation Division. The case is being prosecuted by Assistant U.S. Attorney Michael S. McGarry.

IRS-CI is the law enforcement 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. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 16 field offices located across the U.S. and maintains an international presence through attaché posts abroad.