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A longtime agent for the U.S. Internal Revenue Service has been indicted for filing false tax returns for several years, the U.S. Attorney’s Office for the District of Massachusetts said Wednesday.
Ndeye Amy Thioub, 67, of Swampscott, was indicted on three counts of filing false tax returns and three counts of filing false tax returns as an employee of the United States by a federal grand jury in Boston on Tuesday, according to the U.S. Attorney’s Office. Thioub was arrested on March 20 and charged with a criminal complaint, which accused her of lying on her tax returns for 2017, 2018, and 2019.
Thioub had served as an Internal Revenue agent since 2006 and worked out of the Boston IRS office, according to the criminal complaint. She was assigned to the IRS’ Large Business and International Division, where she conducted independent field examinations and investigations of “complex income tax returns” filed by large entities, the complaint adds.
“Thioub has extensive and specialized knowledge and training in accounting techniques, practices, and investigative audit techniques,” the U.S. Treasury Inspector General for Tax Administration said in a statement earlier this month. “She is also responsible for examining and resolving various tax issues of individuals and business organizations that may include extensive national and/or international subsidiaries.”
In addition to her IRS position, Thioub worked as a visiting instructor at Salem State University in Massachusetts between roughly 2017 and 2021, the complaint says. She taught college-level classes that included instruction on verification of records; valuation and analysis of accounts; the importance of financial accounting and financial statements; professional standards; and ethics, professional responsibilities, and legal liabilities issues facing auditors.
Thioub faces up to three years in prison, followed by one year of supervised release, and a $100,000 fine for filing a false tax return, according to the U.S. Attorney’s Office. She also faces up to five years in prison, followed by one year of supervised release, and a $10,000 fine for filing a false tax return as a federal employee.
According to the U.S. Sentencing Commission, more than 61,000 cases were reported to the commission in the fiscal year 2022. Of those cases, 401 involved tax fraud and the median loss for these offenses was over $300,000.
During the tax years of 2017 to 2019, Thioub filed false personal tax returns and claimed thousands of dollars in fraudulent business expenses, according to the U.S. Treasury Inspector General for Tax Administration.
The complaint alleges that Thioub also filed a false Schedule C, which is used to report income and expenses a taxpayer operated or a profession the taxpayer practiced as a sole proprietor. Thioub allegedly claimed a business loss from an “import/export” business Thioub said she operated, the complaint says.
“As a result, the claimed net loss was carried over to her personal IRS Form 1040s and used to reduce Thioub’s adjusted gross income and ultimate tax liability,” the U.S. Attorney’s Office said.
Thioub had reported that the alleged businesses resulted in net losses of $42,805 in 2017, $20,324 in 2018, and $27,063 in 2019, according to the complaint.
More: The IRS is sending 125,000 compliance letters in campaign against wealthy tax cheats
Wednesday’s announcement is the latest case involving an IRS employee in recent years.
In May 2023, six people — including a former IRS employee — were charged in connection to an alleged multimillion-dollar COVID-fraud scheme, according to the IRS. Frank Mosley was identified as the former IRS agent and was a tax enforcement officer for Oakland, California, at the time.
According to the charging documents, Mosley and the five other suspects conspired to submit fraudulent loan applications through the federal government’s Payroll Protection Program. Mosley was also accused of using the funds from the loans for personal investments and expenses.
Another former IRS employee was sentenced to 13 months in prison, followed by three years of supervised release, and ordered to pay $74,662 restitution in 2022, the IRS said. The former employee had filed false tax returned and gave fabricated records “in an attempt to obstruct an audit of those returns.”
In October 2020, an IRS supervisory revenue agent was arrested and charged with one count of conspiracy to distribute five kilograms or more of cocaine, according to the U.S. Department of Justice. An investigation at the time revealed that the agent would resell cocaine that he received from a courier.
Local News
New Hampshire is leading an effort from 25 states to challenge a Massachusetts gun law, and this month, they’re taking it to the Supreme Court.
The centerpiece of the argument is the Pheasant Lane Mall in Nashua, N.H., which reaches across state lines into Tyngsborough. If shoppers park on the south side of the mall’s parking lot, they might end up crossing state lines during a visit.
The attorneys general of New Hampshire and 24 other Republican-led states say this poses a potential problem for firearm holders. A New Hampshire resident who is legally carrying a firearm on their home state’s side of the parking lot may inadvertently be breaking the law when they cross the lot into Massachusetts, where it is illegal to carry without a permit.
Joining New Hampshire are the attorneys general of Alabama, Alaska, Arkansas, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, and Wyoming, who are calling the arrangement unconstitutional. The states have rallied behind Phillip Marquis of Rochester, N.H., to ask the Supreme Court to protect out-of-state residents from Massachusetts’ firearms regulations.
“The geography of the mall is such that a New Hampshire resident might find themselves in Massachusetts if she parks on the south side of the parking lot or visits Buffalo Wild Wings,” reads a brief from the New Hampshire Attorney General’s Office to the Supreme Court. “If that person is carrying a firearm without a Massachusetts license — which would be constitutionally protected activity in most of the mall—that person risks being charged as a felon and facing mandatory incarceration in Massachusetts.”
The trouble began for Marquis in 2022 when he was in a car accident in Massachusetts, according to the brief. When police arrived, he informed them that he had a pistol on him and was subsequently charged with carrying a firearm without a license.
Marquis previously sued the Commonwealth for the burdens that Massachusetts’ firearms permit law creates on out-of-state visitors, but the Massachusetts Supreme Judicial Court denied his claims. They ruled in March that the state’s nonresident firearms licensing laws were constitutional, according to court documents.
Claiming that the Massachusetts court denied him his Second and Fourteenth Amendment rights, Marquis has petitioned the Supreme Court to federally overrule that court’s decision. In his petition, Marquis invoked New York State Rifle & Police Association, Inc. v. Bruen, where the court established that state firearms restrictions must be covered by the Second Amendment or adhere to historical firearms regulations.
Using Bruen, Marquis and the Republican attorneys general supporting him are aiming to prove that there is no justification for applying Massachusetts’ firearms restrictions to out-of-state residents and that to do so would be unconstitutional. However, the state’s Supreme Judicial Court found the law constitutional even under Bruen because it intends to prevent dangerous people from obtaining firearms, just as historical regulations have done.
“To the extent that the Commonwealth restricts the ability of law-abiding citizens to carry firearms within its borders, the justification for so doing is credible, individualized evidence that the person in question would pose a danger if armed,” the Supreme Judicial Court’s decision read. “Both case law and the historical record unequivocally indicate that this justification is consistent with ‘the Nation’s historical tradition of firearm regulation.’”
It’s not immediately clear if the Supreme Court will respond to Marquis’ appeal or when it will make any kind of decision, but lower courts are at something of a crossroads with how and when to apply Bruen to gun possession cases. As such, they are looking to the Supreme Court for a more definitive answer.
Since the proof of historical context that Bruen requires has led to some uncertainty, any ruling that these lower courts make is likely to amount to a partisan decision. However, if the Supreme Court provides more substantive clarity in a response to Marquis, these lower courts just might find the answer they are seeking.
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Massachusetts State Lottery players won two $100,000 prizes Friday from the day’s “Mass Cash” drawings.
The winning tickets were sold at the Roslindale Food Mart on Washington Street and McSheffrey’s of the South End convenience store (with Mobil gas) on Main Street in Woburn.
Mass Cash drawings happen twice daily, at 2 p.m. and at 9 p.m. It costs just $1 to play.
Overall, at least 625 prizes worth $600 or more were won or claimed in Massachusetts on Monday, including 6 in Springfield, 22 in Worcester and 14 in Boston.
The Massachusetts State Lottery releases a full list of winning tickets every day. The list only includes winning tickets worth more than $600.
The two largest lottery prizes won so far in 2025 were each worth $15 million. One of the prizes was from a winning “Diamond Deluxe” scratch ticket sold in Holyoke, and the other was from a “300X” scratch ticket sold on Cape Cod.
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