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Massachusetts IRS agent charged with filing false tax returns for 3 years

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Massachusetts IRS agent charged with filing false tax returns for 3 years


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.

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“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.

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Complaint: Veteran IRS agent claimed thousands of dollars in false expenses

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

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Latest criminal case involving IRS employee

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.

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Minnesota childcare fraud allegations spark audit request in Massachusetts: ‘Serious risks’

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Minnesota childcare fraud allegations spark audit request in Massachusetts: ‘Serious risks’


Fraud allegations in Minnesota’s childcare system are prompting two Massachusetts Republican lawmakers to ask the Healey administration to conduct a “top-to-bottom audit” of a Bay State voucher program.

State Reps. Marc Lombardo, R-Billerica, and Nicholas Boldyga, R-Southwick, say they’re alarmed after seeing national reports of fraud in childcare subsidy programs, pointing specifically to widespread allegations in Minnesota.

Their concerns have prompted them to ask Gov. Maura Healey to direct Education Secretary Patrick Tutwiler to “urgently conduct” an audit and review of the Massachusetts Child Care Financial Assistance program to identify any potential fraud and vulnerabilities here.

Child Care Financial Assistance helps low-income families pay for childcare in Massachusetts.

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“While Massachusetts has not yet been directly implicated in the same manner, the similarities in program structure, relying on voucher reimbursements to providers for low-income families, raise legitimate questions about whether comparable fraud or waste could be occurring here undetected,” Lombardo and Boldyga wrote in a joint letter to Healey on Wednesday.

“Our Commonwealth invests hundreds of millions of dollars annually in this critical program to support working families and early education,” they added. “We owe it to Massachusetts taxpayers and the families who genuinely need this assistance to ensure every dollar is spent appropriately and reaches its intended purpose.”

The governor’s office did not immediately respond to a Herald request for comment on the letter.

Early Education and Care Commissioner Amy Kershaw has said that Massachusetts is not facing disruption to its $293 million share of federal childcare payments amid a nationwide freeze in response to the Minnesota fraud allegations.

Kershaw has also added that Child Care Financial Assistance is not being impacted, either. The state appropriates funds for the voucher program at the beginning of the fiscal year and then seeks federal reimbursement.

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This fiscal year’s funding totals about $1.087 billion for the program, which covered more than 66,000 children in fiscal year 2025, according to a December report from the Massachusetts Taxpayers Foundation.

“Obviously, we are incredibly concerned about families across the country and in Minnesota who may lose access to Child Care Financial Assistance based on acts by the federal government,” Kershaw told Bay State childcare stakeholders on Monday.

Before the new year, the federal Administration for Children and Families froze all funding to Minnesota. All 50 states must now provide additional verification before receiving more funds.

Minnesota Democrats accuse the Trump administration of playing politics and hurting families and children as a result.

This all comes after a video surfaced on YouTube alleging fraud in childcare in Somali communities in Minnesota, to which Kershaw has said none of the allegations have been proven.

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The Massachusetts early education and care commissioner noted how there have been similar videos posted in Massachusetts and other states like Ohio, California and Washington.

In their letter to Healey, Lombardo and Boldyga also highlighted how the U.S. Department of Health and Human Services has responded to the Minnesota allegations by closing loopholes that allowed payments without verifying attendance.

“These developments highlight serious risks in subsidized child care systems across the country,” the Republican lawmakers wrote, “including the potential for misappropriation of taxpayer funds on a massive scale.”

Lawmakers across the country are seeking similar reviews as Lombardo and Boldyga. In Michigan, State Senate Minority Leader Aric Nesbitt, a Republican, has asked for an audit of a state program that aims to help low-income families afford childcare there.

The Massachusetts audit would zero in on verifying that voucher payments to providers are based on documented child attendance records; cross-checking to detect potential “ghost children” or overbilling; and on-site inspections of voucher-receiving providers to confirm they are operating legitimate childcare programs, among other objectives.

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“Such a thorough review would not only safeguard public funds,” Lombardo and Boldyga wrote, “but also strengthen confidence in a program that is vital to thousands of Massachusetts families.”

The Associated Press and Herald wire services contributed to this report.



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Massachusetts police officer struck and killed in line of duty; department mourns

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Massachusetts police officer struck and killed in line of duty; department mourns


A Massachusetts police department is mourning the death of one of its own after an officer was struck and killed while attempting to assist a broken-down driver on a highway.

The Uxbridge Police Department has hung black bunting above its main entrance as it receives condolences from across the Bay State following the incident early Wednesday morning.

The crash unfolded at about 12:45 a.m., when the officer was trying to help a motorist in the northbound lanes of Route 146, a main artery in the Worcester County town that borders Rhode Island.

Authorities identified the fallen officer on Wednesday afternoon as Stephen Laporta, 43, of Uxbridge. The Massachusetts State Police is investigating the crash.

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“This is a devastating loss for our department and our community,” Police Chief Marc Montminy said in a statement. “Our thoughts and prayers are with the officer’s family, loved ones, and fellow officers during this incredibly difficult time.”

Gov. Maura Healey has ordered flags to be flown at half-staff at all state buildings in honor of LaPorta.

“I am heartbroken over the news of Officer Stephen LaPorta’s passing,” the governor said in a statement Wednesday afternoon. “He knew he was headed into a dangerous situation when he responded to the scene of a multi-vehicle crash, but like all of our officers do day in and day out, he put the public’s safety first – and he tragically made the ultimate sacrifice.”

Authorities closed Route 146 for hours after the crash, with investigators working the scene. The icy, frozen road reopened around 10 a.m.

Uxbridge First Holy Night, a community organization, offered its condolences to the department via social media, saying the loss is also felt “across our entire town.”

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“Our officers are more than public servants — they are neighbors, friends, parents, children, and family,” the group stated. “When one of our own falls, we all grieve together.”

“Uxbridge is a close-knit community,” it added, “and in moments like this, we lean on one another. May we surround this family and our police department with compassion, strength, and support in the days ahead.”

Police departments from across the region sent cruisers to participate in a procession that accompanied a vehicle carrying LaPorta’s body to a medical examiner’s office before daybreak.

The Boston Police Patrolmen’s Association described the officer as a “fallen hero” and the death as “heartbreaking news.”

“Another police officer killed in the line of duty. This time in Uxbridge,” the association stated in a social media post. “The officer was involved in a motor vehicle crash while attempting to assist a motorist on Rte. 146 early this morning. Our thoughts and prayers are with the officer’s family and the entire Uxbridge Police Department during this incredibly difficult time.”

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State Rep. Mike Soter, whose Central Massachusetts district includes Uxbridge, said his “heart sank” when learning of the death.

“This is so close to home,” he said in a Facebook post. “May GOD watch over this officer’s family and his fellow officers today as they need our strength as a community. May the officer’s memory be eternal always!”

In June 2024, the Uxbridge Police Department celebrated LaPorta’s promotion to full-time patrolman.

“He may seem familiar to you all because Ofc. LaPorta has already been actively serving our wonderful town as a full-time Dispatcher and working part-time patrol shifts,” the department stated in a Facebook post. “He has put in the work to switch his role up and come to the patrol side full time! Let’s give him a warm congrats Uxy!”

Uxbridge Police Department (Herald file photo)
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State fire marshal warns Mass. bars, restaurants against sparklers after deadly Swiss blaze – The Boston Globe

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State fire marshal warns Mass. bars, restaurants against sparklers after deadly Swiss blaze – The Boston Globe


Massachusetts fire officials are warning bars, restaurants, and nightclubs that sparklers and other pyrotechnic devices pose a serious fire risk and are illegal to use without professional licensing, following a deadly New Year’s Eve fire in Switzerland that killed 40 people.

State Fire Marshal Jon M. Davine sent a notice Tuesday to businesses across the state reminding them that sparklers — including so-called “cold spark” pyrotechnics often marketed for celebrations — are prohibited unless businesses have the required licensing, certification, and permits, according to a statement from Davine’s office.

“This includes small sparklers that have been sold as novelties or party favors to accompany champagne bottles, which are believed to have caused the New Year’s Eve fire that claimed 40 lives,” Davine said in the statement.

The warning comes after investigators said sparklers likely contributed to a New Year’s Eve fire at Le Constellation bar in Crans-Montana, Switzerland, that injured more than 100 people in addition to the dozens killed.

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The notice was distributed to local licensing authorities by the Massachusetts Alcoholic Beverages Control Commission and shared with restaurant owners statewide by the Massachusetts Restaurant Association, Davine said.

Separately, the state Department of Fire Services issued a notice to a Florida-based company, King of Sparklers LLC, after sparklers it allegedly sold online were recovered by Fall River fire inspectors at a local establishment, the fire marshal’s office said. Officials said shipping such products into the state violates state law and the Massachusetts Comprehensive Fire Code.

Fire officials said sparklers burn at temperatures exceeding 1,800 degrees Fahrenheit and throw off sparks capable of igniting decorations, furnishings, and other flammable materials. Even after they appear extinguished, sparklers can remain hot enough to start fires, officials said.

Davine pointed to a 2022 incident in Dracut, where the improper disposal of illegal sparklers sparked a three-alarm fire that displaced nine residents.

Sparklers are classified as fireworks under state law, meaning their possession, sale, and use require professional licensing and certification, the Department of Fire Services said.

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Davine said the tragedy in Switzerland echoed memories of the 2003 Station nightclub fire in West Warwick, R.I., which killed 100 people and injured more than 200 others. The fire prompted sweeping safety reforms in Rhode Island as well as Massachusetts.

The Rhode Island fire was sparked during a concert when a band’s pyrotechnics ignited the sound-proofing foam near the stage, and the flames licked their way up the wall. It took a moment for the crowd to realize what was happening, but within 90 seconds after the fire ignited people stampeded toward the front entrance and were crushed, the Globe reported.

“The tragic fire in Switzerland has a chilling similarity to the Station Nightclub fire in Rhode Island, which led to numerous safety reforms in Massachusetts bars and clubs,” Davine said in the statement Tuesday. “We just want to help these businesses keep their patrons and staff safe.”

Rhode Island State Fire Marshal Tim McLaughlin also recalled the Station nightclub fire in the wake of the Swiss blaze.

“It’s almost eerie to think about it — the similarities between the two,” McLaughlin told WPRI-TV this week. “It was something I never thought I’d see again.”

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Nick Stoico can be reached at nick.stoico@globe.com.





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