Travis John Burgess

TRAVIS JOHN BURGESS, [DOB redacted] ("Defendant" herein), is a resident of Chisago County, Minnesota. At all times relevant to the charges in this complaint, Defendant was the sole owner of Construction Aria Inc. ("Construction Aria"), a limited liability corporation registered with the Minnesota Secretary of State. On or about August 9, 2024, Revenue Special Investigator Cory Cardenas ("RSI Cardenas") of the Minnesota Department of Revenue ("MDOR") Criminal Investigation Division was assigned to complete an investigation into Defendant's failure to file individual and S Corporation tax returns or pay Minnesota Income Taxes for tax years 2019, 2020, 2021, 2022, and 2023. RSI Cardenas obtained and reviewed records related to Defendant's finances and tax history, including MDOR records, court records, and Defendant's banking records.

In reviewing MDOR records, RSI Cardenas observed that Defendant had not filed a Minnesota Income Tax return since 2014. From 2000 to 2014, Defendant filed his Minnesota Individual Income Tax returns with a filing status of single. MDOR records also indicated that Defendant previously filed S Corporation returns for Construction Aria for tax years 2013-2016, but had not filed an S Corporation return since. RSI Cardenas further learned, through review of Defendant's bank records, that Defendant's estimated gross income for tax years 2019, 2020, 2021, 2022, and 2023, far exceeded the minimum filing thresholds for those years.

Based on a review of Defendant's banking records, gambling winnings, employment records, and other financial documents, Defendant's adjusted taxable income and tax obligations, exclusive of penalties and interest, for tax years 2019 through 2023 are estimated as follows: In 2019, Defendant had taxable income of $124,190; the minimum income filing threshold was $12,200. The tax due on Defendant's income for this year is $8,450. The deadline for filing and paying taxes owed for tax year 2019 was July 15, 2020. Defendant did not file the required tax return or pay the required taxes for 2019. Construction Aria has not filed the required S corporation return for this year.

In 2020, Defendant had taxable income of $132,443; the minimum income filing threshold was $12,400. The tax due on Defendant's income for this year is $9,076. The deadline for filing and paying taxes owed for tax year 2020 was May 17, 2021. Defendant did not file the required tax return or pay the required taxes for 2020. Construction Aria has not filed the required S corporation return for this year. In 2021, Defendant had taxable income of $91,411; the minimum income filing threshold was $12,525. The tax due on Defendant's income for this year is $5,842. The deadline for filing and paying taxes owed for tax year 2021 was April 18, 2022. Defendant did not file the required tax return or pay the required taxes for 2021. Construction Aria has not filed the required S corporation return for this year.