Tony Allen Gill

In April of 2025, the Minnesota Department of Revenue (MDOR) received information about possible tax crimes by TONY ALLEN GILL [DOB REDACTED], "Defendant" herein. MDOR investigated Defendant's filing history and concluded that Defendant willfully failed to file a tax return and pay taxes as required by MN Stat. 289A.08 subd. 1(a) in tax year 2019 and falsely filed tax returns in 2021, 2022, 2023 and 2024 in violation of MN Stat. 289A.63 subd. 2(a). As a result, Defendant owes the State of Minnesota an estimated $11,779.79. A MDOR investigation confirmed that Defendant resides on the 15900 block of Dunkirk St. NE, city of Ham Lake, county of Anoka and was a resident of Minnesota during tax years 2019, 2021, 2022, 2023, and 2024. A review of Defendant's filing history showed that Defendant filed tax returns with the State of Minnesota in tax years 2006 through 2018. Defendant then failed to file a tax return in 2019 despite being issued a W-2 showing 2019 earned wages of $45,288.00. Defendant filed a tax return in 2020. In tax year 2021, Defendant filed as Head of Household and claimed his son L. B. G. As a dependent.

In tax year 2022, Defendant filed as Head of Household and claimed his son T. A. G. As a dependent. In tax year 2023, Defendant filed as Head of Household and claimed his son T. A. G. As a dependent. Defendant then filed an amended 2023 return in which he additionally claimed his son L. B. G. As a dependent. In tax year 2024, Defendant filed as Head of Household and claimed his son T. A. G. As a dependent. Since 2006, Defendant has filed his individual income taxes using the statues of Single, Married Filing Joint, Married Filing Separate, and Head of Household.

By changing his filing status over the years, Defendant has demonstrated knowledge of filing status requirements. In order to claim Head of Household status, an individual must meet all three of the following criteria: 1) Be unmarried, 2) Contribute 50% or more to household expenses, and 3) Have qualifying dependents. Defendant fails to meet the requirements for Head of Household for all three of these required criteria. In April of 2021, Defendant married A. J. G. And remained married through tax years 2021, 2022, 2023 and 2024. A review of Defendant's income and the income of his current wife, A. J. G., shows that his income accounts for approximately only 30% of the total income at his residence.

Defendant was married to M. L. G. From 2007 to 2016 and they had two children, L. B. G and T. A. G. The divorce decree stated that M. L. G. Would have sole physical custody of the two children. Defendant was ordered to pay child support to M. L. G. Until March 1st, 2024, when his child support obligations were changed to zero following a work injury that reduced his income and placed him on long-term disability. A review of the tax filings by M. L. G. Showed that she filed head of household as the custodial parent of the children in tax years 2021, 2022, 2023 and 2024, and did not file Form 8832 giving up her exemption to file Head of Household.