Two men from Michigan, David A. Cusumano of Plymouth and Henry Nino of Northville, have been sentenced to prison for their roles in a tax fraud scheme.
According to court documents, Cusumano, a mechanical engineer, and Nino, an electrician, failed to file income tax returns and pay taxes due to the IRS for multiple years. Cusumano did not file returns from 2003-2008, while Nino did not file returns from 2004-2008.
The two men also submitted false IRS Forms W-4 to their employers, claiming they were exempt from income tax withholding. This allowed them to avoid paying federal income taxes on their wages.
In addition to failing to file returns and submitting false forms, Cusumano and Nino attempted to obstruct the IRS from collecting their unpaid taxes. They paid tax fraud promoters to submit frivolous and obstructive correspondence to the IRS and their employers, including false complaints that wrongly accused IRS employees of criminal activity.
Cusumano also submitted fake financial instruments to the IRS in an attempt to pay off his outstanding tax debt. Nino went even further, attempting to prevent the IRS from collecting his unpaid taxes by transferring the title of his personal residence to a nominee entity called the Michigan Natural Group, using money orders to make mortgage payments and cashing paychecks rather than depositing them in a bank account.
Cusumano caused a tax loss of $390,145, while Nino’s conduct resulted in a tax loss of $366,088. Both men are required to make restitution to the IRS in the amount of their unpaid taxes.
District Court Judge Gerald E. Rosen, presiding in Detroit, sentenced Cusumano to 15 months in prison and Nino to 18 months in prison. Both men were also ordered to serve three years of supervised release.
This case was investigated by Special Agents from IRS-CI and prosecuted by Trial Attorneys Jeffrey A. McLellan and Melissa S. Siskind of the Tax Division.
Mandatory Facts:
- Defendant: David A. Cusumano
- Criminal Charges: Tax Evasion
- City and State: Plymouth, Michigan
- Exact Date: Not specified
- Sentence: 15 months in prison
- Tax Loss: $390,145
Related Federal Cases
- Detroit-Area Men, Tax Evasion, Michigan 2024 · Florida
- Terry Myr, Tax Evasion, Michigan 2000 · Illinois
- Johni Semma, Tax Evasion, Michigan 2008 · Michigan
- Jeremiah Cheff, Tax Evasion, Michigan 2010 · Washington
- Derrick Miller, Bribery and Tax Evasion, Michigan 2014 · Michigan
Key Facts
- State: Federal
- Category: White Collar Crime
- Source: DOJ Press Release â†â€â€
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