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Glenn E. Lockwood must have had a lively dental practice in Kenai, Alaska, if his tax returns are any indication:
He claimed purchases at Dress Barn, David's Big and Tall Store, and Big Dog Sportswear as "uniforms" for the dental practice. Additionally, he claimed "advertising" expenses to companies called Latin Magic, Introductions, Our Best Friends and Friend Finder and claimed "continuing education" expenses to massage parlors.
The 61 year-old would have looked funny filling cavities while wearing a uniform from Dress Barn; maybe that's why the IRS thought that the expenses weren't really for uniforms. A jury apparently was also dubious, and Mr. Lockwood was convicted of four tax evasion counts.
A judge sentenced Mr. Lockwood to five years in prison yesterday on the charges, which also alleged that Mr. Lockwood also used shell corporations in Ireland and Nevada to conceal income.
As to the "continuing education" in message parlors -- isn't gum massage part of dental care?
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Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to