Knoxville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to today’s guilty plea by Lance Alexander Cunningham.  Judge Steven W. Sword accepted Cunningham’s guilty plea to one count of tax evasion resulting from underreporting the purchase price of a boat he registered with the Knox County Clerk’s Office in 2016.  Cunningham was placed on one-year unsupervised probation and ordered to pay restitution to the State.

“The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," said Revenue Commissioner David Gerregano. "This indictment underscores the department's ongoing efforts to enforce Tennessee's tax laws."

The Department pursued this criminal case in cooperation with District Attorney Charme P. Allen’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 2021 fiscal year, it collected $18.4 billion in state taxes and fees and more than $3.7 billion in taxes and fees for local governments.  To learn more about the department, visit www.tn.gov/revenue.

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