Sartell couple charged with multiple tax crimes 

ST. PAUL, Minn. – The Minnesota Department of Revenue announced that the Stearns County Attorney’s Office recently charged Orlando Pearome Lam and Amanda Kazia Foss, both of Sartell, five felony counts each of filing false or fraudulent individual income tax returns and five felony counts each of failing to pay income tax. Ms. Foss is also charged with five felony counts of filing false or fraudulent property tax refund returns.

According to the complaints, Stearns County Sheriff’s investigators contacted Revenue after finding evidence that Ms. Foss was obtaining welfare benefits by falsely claiming to be the sole provider for her three children. Acting on the referral, Revenue investigators allegedly determined that Mr. Lam and Ms. Foss were married and living together but were filing separate individual income tax returns for tax years 2019 through 2023 with both claiming Head of Household (HOH) filing status. In Minnesota, it is illegal for a married couple residing together to both claim HOH status when filing. The complaints state that Revenue investigators found that both Ms. Foss and Mr. Lam filed fraudulent income tax returns claiming falsified unreimbursed employee expenses, overstated charitable and 529 Plan contributions, and business losses for two businesses that did not exist. Ms. Foss also allegedly filed multiple property tax refund claims only using her income so she could claim larger refunds. 

Mr. Lam allegedly owes over $27,000 in tax and unearned tax credit. Ms. Foss allegedly owes more than $25,000 in tax and unearned credits. 

Each tax-related felony charge carries a maximum penalty of five years in prison, a $10,000 fine, or both. Defendants are presumed innocent unless and until proven guilty.

Although most taxpayers comply with tax laws voluntarily, the department takes enforcement action against noncompliant taxpayers to ensure that tax laws are administered fairly.

Many of the department’s criminal case referrals come from public tips. There is a 24-hour tip line for anyone who suspects that a person or business is violating Minnesota tax laws. Local callers may dial 651-297-5195 or call toll-free by dialing 1-800-657-3500. Tips can also be submitted to the department by email at tax.fraud@state.mn.us. Tipsters may choose to remain anonymous. 

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