Twin brothers plead guilty to tax crimes from their MRI technician jobs and their golf tee-time brokering side hustle

Date: Sept. 29, 2026

Contact: newsroom@ci.irs.gov

Los Angeles – Two twin brothers and MRI technicians pleaded guilty today to deliberately failing to report to the IRS more than $1.3 million in income, including money they made from running a golf tee-time brokering business as a side hustle.

Se Youn “Steve” Kim of Buena Park pleaded guilty to one count of subscribing to a false tax return.

Hee Youn “Ted” Kim of Pomona pleaded guilty to one count of tax evasion.

According to their plea agreements, beginning in 2021, the Kim brothers operated a golf tee-time brokering business in which they reserved thousands of golf tee times at numerous golf courses in Los Angeles and Orange counties and resold them for a fee to members of the public.

Kim brothers directed reservation fees from their tee time business to be deposited into their personal financial accounts even after they formed a corporate entity for the venture, assigned an Employer Identification Number, and opened a business account. 

Neither brother ever reported to the IRS any income from their tee time business, and both admitted to using some of the funds in this corporate account to pay for personal expenses and make cash withdrawals.

For the tax years 2021 through 2023, Steve Kim received approximately $810,919 in income. For the tax years 2022 and 2023 Ted Kim received in income approximately $496,998.

Steve Kim admitted that his 2021 federal income tax return omitted approximately $27,510 in income he earned from the tee-time brokering business he ran with his brother. His tax return that year further omitted income from capital gains, unemployment compensation, and early retirement distribution in the amounts of approximately $4,747; $8,723; and $8,635, respectively.

Both Steve and Ted Kim falsely claimed to their employers, who hired them as MRI technicians, that they were exempt from federal income tax withholdings, resulting in their employers ceasing any federal tax withholding for them. 

For the tax years 2022 and 2023, Steve Kim willfully evaded the assessment of income tax in the amount of $155,021 while Ted Kim willfully evaded the assessment of income tax in the amount of $97,354.

Steve Kim further admitted to willfully failing to pay income tax due for the tax years 2012 through 2021, resulting in at least $221,004 in payments, interest, and penalties owed to the IRS. Rather than using available funds to pay his outstanding tax balance, Steve Kim spent his money on various other purchases and services. He caused a tax loss in the amount of at least $387,221 for tax years 2012 through 2023.

Ted Kim admitted to willfully failing to pay approximately $97,041 owed in payments, interest, and penalties for the tax years 2016 through 2021, and instead spent that money on other purchases and services. He caused a tax loss in the amount of $194,395 for tax years 2016 through 2023.

United States District Judge Stanley Blumenfeld, Jr., scheduled Jan. 12, 2027, sentencing hearings, at which time Steve Kim will face a statutory maximum sentence of three years in federal prison and Ted Kim will face a statutory maximum sentence of five years in federal prison.

IRS Criminal Investigation investigated this matter.

Special Assistant United States Attorney Yervant P. Hagopian of the Major Frauds Section and Assistant United States Attorney Sebastian Bellm of the General Crimes Section are prosecuting this case.

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.