An Idaho Falls man is facing multiple charges related to tax fraud after he reportedly falsified his W-2s.
A report filed by the Idaho State Tax Commission states Nicolas Ivie, 40, falsified his taxes to save $15,295 between 2013 and 2016.
An audit of Ivie’s taxes began in April 2017 after Ivie was found to have overstated his withholdings. Investigators found Ivie correctly reported his income on his tax returns, making between $80,000 and $90,000 a year, but altered the withholdings to make it seem like his employer, Battelle Energy, had covered more of his taxes.
According to the tax commission report, Ivie claimed Battelle withheld $16,704 between 2013 and 2016. Investigators obtained copies of his W-2s from Battelle during those years and found they were inconsistent with the W-2s he submitted. The company had withheld only $1,409.
The investigators also found Ivie made edits to his W-4s, forms that tell an employer how much to withhold from an employee’s paycheck for taxes. The investigators concluded Ivie requested exemptions for Battelle to withhold less of his income for taxes while continuing to report higher figures on his W-2s. The report states Ivie manually submitted his own W-2s rather than importing them from his employer, giving him an opportunity to alter them.
Investigators confirmed the taxes were filed from an IP address belonging to Ivie, and the returns were sent to bank accounts registered in his name. Investigators made multiple attempts to contact Ivie and alert him of the discrepancy, but did not receive a reply. The report states Ivie has still not paid the money owed.
Investigators briefly spoke to Ivie at his home on Jan. 31. Ivie told the investigators he wanted to speak to an attorney first, according to the tax commission’s report. The report states the investigators left contact information, but never heard back from Ivie or his attorney.
Ivie has been charged with four felonies: income tax evasion, perjury, and using a computer to obtain money or services by fraudulent pretenses, each punishable with up to five years in prison, and offering false or forged instrument for record, punishable with up to life in prison.
A preliminary hearing is scheduled for 1:30 p.m. Aug. 21 in Bonneville County Courthouse.