COVINGTON, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the guilty plea on July 16, 2021, of Martin McDivitt, age 54, to tax evasion, criminal simulation, and theft. McDivitt was accused of providing false documents to the Tipton County Clerk's Office when he registered 14 motor vehicles.

The judge accepted McDivitt’s guilty plea and his sentence will run concurrently with a prior Class A felony guilty plea for theft over $250,000 conducted by the Tennessee Highway Patrol. He must serve 30% of his 15-year sentence.

“The Department of Revenue has always been committed to making sure Tennessee’s tax laws and procedures are applied uniformly to ensure fairness,” Revenue Commissioner David Gerregano said.  “We can never allow individuals engaged in fraudulent tax activity to have a competitive advantage over honest Tennesseans.”

The Department pursued the criminal case in cooperation with District Attorney Mark Davidson’s office.  Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue. During the 2020 fiscal year, it collected $15.1 billion in state taxes and fees and more than $3.2 billion in taxes and fees for local governments.  To learn more about the department, visit www.tn.gov/revenue.

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