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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.
Governor Maura Healey said in a statement that she was “deeply disappointed” by the president’s decision and would keep fighting to secure federal dollars for Massachusetts.
“Our first responders, public works crews, and local communities worked around the clock to keep people safe and begin recovery,” she said. “They did their job, and now President Trump needs to do his.”
Climate advocates say the denial — which came on the same day that Trump rejected three other Democrat-led states’ requests for winter storm relief — reflects the administration’s politicization of disaster aid.
“Communities in Massachusetts and everywhere deserve a federal government that makes decisions for all people, and not just those that they perceive as having voted for them,” said Kate Sinding Daly, senior vice president for law and policy at the Conservation Law Foundation.
The president can declare a major disaster when a natural catastrophe is shown to have exceeded a state’s capabilities and resources. An analysis conducted by POLITICO in March found that it is three times harder for blue states than red states to get disaster funding under Trump.
According to the analysis, the president has approved just 23 percent of disaster funding requests from states with a Democratic governor and two Democratic senators, compared with 89 percent of requests from states represented by Republicans — an unprecedented discrepancy.
The analysis also found that Trump takes an average of 80 days to respond to disaster requests from Democrat-led states, compared to 39 for Republicans.
Abigail Jackson, a White House spokeswoman, strongly disputed that the Trump administration was politicizing decisions on disaster relief. She did not comment on why Trump denied Massachusetts’ request.
“President Trump provides a more thorough review of disaster declaration requests than any Administration has before him,” she said in a statement. She said the president was ensuring tax dollars were used by states “to supplement — not substitute, their obligation to respond to and recover from disasters.”
Former Washington governor Jay Inslee described the president’s approach to disaster aid as “outrageous, immoral, and illegal.” During Trump’s first term, the president reportedly ignored Inslee’s request for wildfire relief because of a personal dispute.
“He will consciously, willfully, and joyfully deny people aid who are at the most difficult moments of their lives,” said Inslee, who co-chairs the advocacy group Climate Power. “It is so infuriating to see an American president use disaster aid as a cudgel.”
The Healey administration announced in early April that it had requested a major disaster declaration for the February blizzard. It sought to reimburse state agencies and local governments in the southeastern part of the state for snow removal and other storm-related costs. The blizzard downed hundreds of power lines and trees, and nearly 300,000 people lost power at the peak of the storm.
Last week, Trump rejected disaster declaration requests from four Democrat-led states who had sought aid for the February storm: Massachusetts, Rhode Island, New York, and New Jersey. The president’s decision came just days after he approved aid for six Republican-led states.
“Trump is either politicizing disaster declarations or he is attacking states where it snows — neither is good,” wrote Senator Ed Markey in a social media post. “The February blizzard was costly for our communities, and Trump must approve the Commonwealth’s need for assistance.”
Senator Elizabeth Warren said a statement that the president’s decision was “cruel and makes clear he doesn’t see himself as a president for all Americans.”
“Communities in Massachusetts were hit by one of the worst storms we’ve seen in decades, and instead of sending a lifeline, the President is leaving everyday Americans out to dry,” she added.
Rhode Island officials also slammed the Trump administration for denying the state’s request. The winter storm hit the state with the intensity of a Category 2 hurricane. Providence had to cap spending for the rest of the fiscal year after record-setting snow.
The state’s congressional delegation — Senator Sheldon Whitehouse, Senator Jack Reed, Representative Seth Magaziner, and Representative Gabe Amo — wrote a letter calling on the president to reverse the denial. A preliminary assessment found more than $19 million in damages across the state, the letter said.
“You chose to leave Rhode Islanders out in the cold,” the lawmakers wrote.
Meanwhile, the president approved a major disaster declaration for the Mashpee Wampanoag Tribe in Massachusetts related to the February blizzard. (Federally recognized tribal governments can directly request a disaster declaration.)
Additionally, FEMA announced on Thursday that it had approved nearly $5.7 million for projects to reduce future disaster costs in New England, including more than $1 million for Massachusetts projects combating flooding.
Kate Selig can be reached at kate.selig@globe.com. Follow her on X @kate_selig.
Home Buying
If you’re in the market for a new build, you may be attracted to the modern floor plans, state-of-the-art technology, and resort-style amenities many of them offer. But you might not realize that there are financial benefits to buying new construction.
A recent report from Realtor.com found that buyers of newly built homes save an average of $25,335 over the first 10 years of ownership compared to buyers of 20-year-old homes. Those savings are even greater in Massachusetts, which topped the state-by-state list at savings of $38,927 over 10 years, due to the state’s strict building codes and harsh winters. Neighboring New Hampshire, Maine, Rhode Island, and Vermont rounded out the top five.
But in Greater Boston, where much of the new-home inventory consists of luxury condominiums, buyers still have to balance those long-term savings with higher upfront purchase prices and steep condominium association assessments.
Ryan J. Glass, vice president of Gibson Sotheby’s International Realty in Boston, said that in the first quarter of 2026, luxury full-service buildings citywide averaged approximately $1,698 per square foot, while many of Boston’s historic brownstone neighborhoods generally landed in the $1,200- to $1,500-per-square-foot range. That means that a buyer with a $3 million budget may be looking at 1,750 to 1,800 square feet in a new luxury tower compared to 2,200 to 2,400 square feet in a comparable renovated brownstone, he said.
Ellyn Hartmayer, 60, and her husband, John Hartmayer, 58, looked at more than 75 properties — both new construction and existing — before purchasing a 2,875-square-foot Back Bay condominium for $3.25 million in May. The unit has three bedrooms, three bathrooms, and a private terrace with views of the Charles River Esplanade. It’s located in a 10-unit building that was constructed in 1950. While the couple initially considered buying a new unit in a luxury high-rise because of the modern amenities, they “became increasingly focused on where the best long-term value was,” Ellyn said Hartmayer. After a lengthy search, they found a unique property in the Back Bay that offered everything they wanted: single-level living, extra space for their children to visit, elevator access, garage parking, and private outdoor space.
“The combination of a prime location, square footage, value, and potential ultimately outweighed the appeal of a newer building,” said Ellyn Hartmayer.
In Massachusetts, the median price of a new-build is 46.7 percent more than the median price of an existing home, according to Joel Berner, Realtor.com’s senior economist.
“If you buy a new home in Massachusetts, you’ll recoup savings over time because of the harsh climate and building codes,” Berner said. “But you will have spent so much more upfront that it may or may not actually break even.”
Builder concessions can even the playing field. According to a recent survey by the National Association of Home Builders, 64 percent of builders offered sales incentives, and 37 percent actually cut new-construction prices. Many are offering buydowns on mortgage rates as well.
“If you can only afford a $500,000 existing home, maybe in the new construction space, with the 10-year savings, builder concessions, and a mortgage rate buydown, you can afford $575,000,” said Berner. “Don’t just look at the sticker price. Look at your long-term monthly cash flow, and potentially you might have more wiggle room in your budget for new construction than you thought.”
Glass tells his buyer clients the same thing. “Consider which property is the better value for your budget, as well as the location,” he said. “Sometimes a market is saturated with new construction, so you can get a better deal on it. Other times, new construction is hard to find, and you can’t get as good a deal as you could on existing construction. Keep your options open.”
Some buyers also feel that the higher price of new buildings is justified by things like a concierge, a fitness center, or valet parking, Glass added.
Indeed, a newly built home offers some advantages:
It’s move-in ready. It’s new and has never been lived in. You’ll have new fixtures, new appliances, and you’ll receive a builder’s warranty to protect you, and won’t need major repairs for several years. “Today’s new homes are built better than ever,” said Ryan O’Rourke, division president for luxury homebuilder Toll Brothers in Massachusetts.
It will be built to the latest building code and will be more energy-efficient than an older home.
The insurance will cost less, assuming you don’t purchase on Cape Cod or another coastal area. “New homes have brand-new roofs, electrical systems, plumbing, HVAC equipment, and other major components that are less likely to fail and generate claims,” said Loretta L. Worters, vice president of the Insurance Information Institute. “By contrast, older homes may have aging roofs, outdated wiring, older plumbing systems, or deferred maintenance issues that increase the likelihood of claims and can result in higher premiums.”
Newer homes come with modern floor plans. Older homes can be dark with small rooms, while new construction will reflect current design trends (like open floor plans and kitchens with large islands) and the way people live now.
You can make it your own. Builders usually give buyers the opportunity to customize their new homes, choosing everything from the model and lot it sits on to cabinets, countertops, flooring, and appliances.
Our weekly digest on buying, selling, and design, with expert advice and insider neighborhood knowledge.
Max McColgan of Nashawtuc CC and Joseph Lenane of George Wright GC shared the Harry B. McCracken Jr. medal after finishing a rain-suspended second round of stroke play at 3-under-par in the 118th Massachusetts Amateur at Winchester Country Club on Wednesday.
McColgan and Lenane advanced into match play as the top two seeds, but only one of them advanced past the Round of 32. McColgan beat Dylan Greenwald of The Haven CC, 2-and-1, but Lenane fell to No. 31 seed Ricky Stimets of Barnstable Golf on the 19th hole of their match. Stimets will face Zachary Georgantas of Foxborough CC in the Round of 16 after Georgantas needed 21 holes to beat Joey Monahan at his home course.
Patrick Kilcoyne, who was the runner-up last year at GreatHorse, finished stroke play tied for third with 2024 champion Matthew Naumec at 2-under. Kilcoyne scored a 1-up victory over Winchester CC’s Jake Peer in match play, while Naumec won a thriller over Kyle Tibbetts in 22 holes in the final match of the day.
Elsewhere in the round of 32, No. 27 seed Maxx Zides finished 1 up over No. 6 seed Sam Grindle, while No. 24 seed Ben Spitz held on to finish 1 up on No. 9 seed Conner Willett as well.
Match play will continue on Thursday, with McColgan teeing off against C.J. Winchenbaugh at 7:30 a.m. in the round of 16 to start a busy day of action on the course. A 36-hole final is scheduled for Friday.
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