Arco business owners convicted of income tax evasion

BOISE, Idaho — Feb. 1, 2024 — The Butte County District Court recently convicted the owners of an Arco, Idaho construction company of income tax evasion and theft related to money accepted for unfinished work.

Kristine Oetting and Ross Boocks received thousands of dollars from clients for construction work their company didn’t complete, and the business didn’t refund customers’ money. Even income earned illegally is taxable.

As a result, the Idaho State Tax Commission found that both Oetting and Boocks willfully evaded taxes on their 2021 Idaho individual income tax returns.

Oetting filed returns without including legal and illegal business income and owner’s draws, failing to report a total of $66,340. Boocks failed to file a 2021 return for legal and illegal business income, including $50,900 of earned business income.

Oetting’s conviction requires her to pay taxes owed and face jail time, probation, fines, and community service for her crimes. Boocks’ conviction requires him to pay taxes owed, fines, restitution to victims, and serve prison time.

“Deliberately providing false or incomplete information on a tax return is a fraud,” Tax Commission Chairman Jeff McCray said. “Failure to report income from all sources, both legal and illegal—or intentionally failing to file as required—could result in charges for tax evasion.”

The Tax Commission discovers tax crime by routinely analyzing tax returns and conducting tax audits, as well as through tips from law enforcement, other state agencies, and the public.

To report tax crime, email the Idaho State Tax Commission’s fraud unit at fraud@tax.idaho.gov or complete the online fraud referral form at tax.idaho.gov/fraud. You can choose to remain anonymous.