In January of 2025, Investigator Navara of the Minnesota Department of Revenue (MDOR) began reviewing the tax records of Andrew Clayton Freeburg (DOB XXXX), hereinafter Defendant. Investigator Navara was aware that Defendant had pleaded guilty to Failure to File Income Tax in Court File ••-CR-••-••••, and remained on probation for that offense. Through checking in-house records, Investigator Navara learned Defendant had still not filed income tax statements for the years in which he had previously pleaded guilty to (2016-2019); nor had Defendant made any restitution payments.
Investigator Navara began an investigation into subsequent years and learned that as of January 2025 Defendant had failed to file an individual income tax statements for tax years 2020-2024. Upon learning he was under investigation for failing to file, Defendant filed his 2020 individual income taxes on February 24, 2025; his 2021 individual income taxes on March 21, 2025; and his 2023 and 2024 individual income taxes on February 7, 2025. Defendant has not filed his 2022 individual income taxes as of the writing of this complaint.
Investigator Navara obtained financial records for "E-Motors", a LLC that Investigator Navara determined to be ran by Defendant. E-Motors is registered to Defendant's home address on Wells Avenue in Norwood Young America, Carver County, and review of the E-Motors financial records shows that its account was used for the personal spending of Defendant. Investigator Navara learned that Defendant was presenting the company as being owned by his father, C. F. However, Investigator Navara interviewed C. F. And learned he was an 87-year-old man that had resided in Florida until 2023 and C. F. Insisted on having no involvement with E-Motors of having any knowledge of a US Bank account associated with himself or E- Motors.
Records revealed that C. F. Did not note any income from E-Motors on any recent tax filings. Only one check was ever made from the E-Motors account to C. F. The bank accounts for E-Motors were subsequently analyzed by Revenue Tax Specialist (RTS) Cleland. The transactions in the account were primarily personal expenses including a Lifetime Fitness membership ($270.24 recurring monthly payment, nearly daily trips to Starbucks, restaurants and fast food, leisure activities, and foreign and domestic travel.
Defendant's 2020 State Income Taxes were filed on February 24, 2022, despite being due on April 15, 2021. Defendant claimed negative income of -$14,357.00 and reported no W2 wages for the year. RTS Cleland's examination of bank records showed Defendant had income of $503,753.00 and at least $39,000.00 in W2 wages for that year. RTS Cleland determined Defendant owed an estimated tax of $50,429.00. 5 10-CR-26-94 Filed in District Court State of Minnesota 2/6/2026 Defendant's 2021 State Income Taxes were filed on March 21, 2025, despite being due on April 15, 2022. Defendant reported a gross business income of $107,271.00 and no W2 wages.
