Your complainant is a Revenue Special Investigator employed by the Minnesota Department of Revenue. In that capacity your Complainant has reviewed the reports relating to Christian Quinonez, the above-named defendant, and the allegations contained therein. Based upon that information, your complainant believes the following to be true and correct. On February 26, 2025, Revenue Special Investigator Wiener with the Minnesota Department of Revenue learned that CHRISTIAN QUINONEZ, [DOB REDACTED], was a potential income tax non-filer.
Investigator Wiener learned that Quinonez owned and operated two drywall companies, Studio Drywall LLC and Drywall Pros LLC, and he had not filed an income tax return since his return for the 2020 tax year. Minnesota statute requires individuals to file annual individual income tax returns with the Minnesota Department of Revenue (MDOR) if their income meets the federal filing threshold. During the relevant tax years, the income thresholds were as follows: 2019: $24,400 2020: $24,800 2021: $25,050 2022: $25,800 2023: $27,650 Minnesota statute sets the filing deadline for each tax year as April 15, though that date is adjusted if April 15 falls on a weekend.
The filing deadlines for the relevant tax years are as follows: 2019: July 15, 2020 2020: May 17, 2021 2021: April 18, 2022 2022: April 18, 2023 2023: April 15, 2024 Quinonez filed Minnesota income tax returns for tax years 2014, 2015, 2019, and 2020. His 2014 tax return was prepared by a tax service out of Mesa, Arizona. His other tax returns were self-prepared. Quinonez has an Arizona driver’s license. For tax years 2014 and 2015, Quinonez filed jointly with his wife. For those years, he reported no income sources.
For tax years 2019 and 2020, Quinonez filed as “married, filing separately.” For 2019, he reported $45,242 in wages from one employer: Drywall Services of Rochester, Inc., in Minnesota. For 2020, he reported $34,243 in net business profit from his drywall business, Drywall Pros LLC. On both his 2019 and his 2020 taxes, Quinonez had Minnesota taxable income. He was issued a refund for tax year 2019 and owed $1,014 in taxes for tax year 2020. Based upon all of this information, Quinonez is aware that he is required for file a Minnesota income tax return and that he is required to pay Minnesota income taxes.
Quinonez has registered two businesses with the Minnesota Secretary of State. On October 26, 2015, he registered Studio Drywall LLC. This business was administratively terminated on March 1, 2017, then reinstated on October 13, 2017. On March 19, 2019, the business was again administratively terminated and has since remained inactive. Quinonez was the registered agent of this business. On September 19, 2019, Quinonez registered Drywall Pros LLC. The business was administratively terminated on February 4 ••-CR-••-•••• Filed in District Court State of Minnesota 3/27/2026 18, 2021, and reinstated on January 1, 2022. The business was again administratively terminated on January 14, 2025, and has remained inactive since.
