Glenn Unger tried to file a bogus document with the Saratoga County Clerk’s Office in an attempt to lift a lien against him for an old tax return.
The 62-year-old orthodontist from Ogdensburg earned income in 2004 and 2005 that he never reported on his return. The U.S. Internal Revenue Service assessed taxes to him for those years, along with other penalties for filing frivolous tax returns.
The county and IRS tried to warn Unger about the repercussions of filing false or frivolous claims, but he never listened.
“For example, the IRS sent dozens of letters warning the defendant that he was submitting frivolous documents, and the Saratoga County attorney sent a letter rejecting the defendant’s attempt to release his tax lien,” stated Ransom Reynolds, an assistant U.S. attorney.
“Instead of heeding their warnings, [Unger] submitted more false claims and a second letter attempting to release his tax lien.”
Unger, who was convicted in October of filing false and fraudulent claims with the IRS seeking a refund of $36 million, was ordered to serve eight years in federal prison during his sentencing in U.S. District Court in Albany on Monday. Unger was also ordered to pay $200,000 in restitution.
Between 2007 and 2011, Unger filed 14 false tax returns claiming that he earned substantial income reported on IRS Forms 1099-OID, had substantial withholdings on that salary, and was entitled to a multimillion-dollar refund.
“This lengthy prison sentence shows that tax defiers like Unger, who use bogus tax schemes and pay debts with fictitious documents, will be punished for their crimes,” said U.S. Attorney Richard Hartunian said. “No one can set himself above the law for personal financial gain.”