“Initially, Fraley called his contractor and told them not to issue any income in his name and Social Security number,” the DOJ said. “Then the levies against the bank accounts were ordered, which began the IRS’s levying of wages from Fraley’s account.”
Fraley also stopped making deposits into his business bank account, which was being levied, and started making deposits into his brother’s bank account, the DOJ reported.
“He even called his contractor a second time and asked the contractor to not issue any more income in his business name and EIN and to issue the income in his brother’s name and SSN,” the DOJ said.
“David Fraley took extensive measures in an effort to hide his income and to defeat his tax liabilities,” said Stephen Wajert, Acting Assistant Special Agent in Charge, IRS Criminal Investigation, Cincinnati Field Office. “His sentence is a warning that those who intentionally hide income from the IRS will be held accountable.”