SACRAMENTO, Calif. — Vladimir Alex Avdeyuk, 40, of Lincoln, was sentenced today to one year and a day in prison and ordered to pay $467,057 in restitution for tax evasion and corrupt endeavor to obstruct the administration of the Internal Revenue Laws, U.S. Attorney Phillip A. Talbert announced.
According to court documents, Avdeyuk repeatedly and intentionally filed false tax returns and took numerous steps to obstruct an IRS audit of his returns. Avdeyuk filed Form 1040 individual income tax returns for himself and his spouse that substantially underreported his business income for tax years 2012, 2013, 2015, and 2016. Avdeyuk operated a sole proprietorship involved in construction work, particularly repairs and reconstruction after fires. If Avdeyuk had reported his business income correctly, he would have owed a total of at least $467,057 in additional tax for 2012, 2013, 2015, and 2016. Avdeyuk also obstructed the Internal Revenue Service’s audit of his tax returns for tax years 2012 and 2013 by submitting multiple false documents to the IRS and lying to IRS agents on multiple occasions.
On Dec. 7, 2017, in a recorded interview, Avdeyuk admitted that he had misidentified deposits submitted the false promissory note, created a false gift letter and was actually the donor, created a false loan application and knowingly omitted the business income.
Approximately three years after his confession, Avdeyuk intentionally filed another false tax return: a Form 1040 individual income tax return for the tax year 2016, which he had backdated to April 18, 2016 (forgetting that the deadline for a 2016 tax return would be in April 2017, not April 2016). On the Schedule C-EZ appended to that return, Avdeyuk reported that his business had gross receipts of $23,314, when he knew that was false because he had failed to report at least $554,577 in additional gross receipts. If he had reported his true gross receipts and expenses, his additional tax due would have been $84,231.
This case was the product of an investigation by the IRS Criminal Investigation. Assistant U.S. Attorney Heiko P. Coppola prosecuted the case.