UPDATED, 5:15 PM, 12/8/14: It appears, based on what tax attorneys say, that the IRS, shockingly, can be quite capricious in how it handles such cases. But it's clear Fiore has a lot of exposure here, as the agency does not take kindly to those who withhold and do not pass on the money, seeing it as stealing from the government.
I have discovered more than $200,000 in additional federal tax liens against another Michele Fiore company, a small fraction of which have been released. Some are as recent as last year, and one was released in July.
The majority leader and chairwoman of taxation (irony alert) has yet to explain -- I have asked again -- anything about these liens or whether she should have reported them on her financial disclosure forms with the state.
The IRS won't comment on specific cases -- I tried. But Fiore has a decade-long pattern of being liened by the federal government, including for not properly withholding employee funds and passing them on to the IRS.
Could such a pattern provoke a criminal probe, as has been known to happen? The IRS won't say. ----
----
Michele Fiore, the newly crowned Assembly majority leader-to-be, has had more than $1 million in federal tax liens filed against her and her business during the last decade, some as recently as this summer.
The liens, listed below, were filed in Nevada and Colorado, and include nearly $350,000 in liability for taxes she withheld from employee wages during the last six years. Fiore’s company, Always There Personal Care of Nevada, has had nearly $700,000 in liens filed against it during the last decade, some of which (nearly $200,000) have been released.
Fiore also has had personal income tax liens totalling $58,000, which she tried to turn to her advantage when one lien was discovered by the Nevada News Bureau’s Elizabeth Crum during the assemblywoman's disastrous 2010 run for Congress, by asserting, “My case is a perfect example of an over-reaching government using its power and bureaucracy to intimidate its citizens.”
Fiore, who is always eager to attack Democrats and others and who wears her conservative bonafides as a badge of honor, was silent on her own troubled finances. I attempted to reach Fiore three different ways on Wednesday afternoon – by phone, by email (to three different addresses) and by tweeting at her. I received no response.
The liens come from public records on file with recorders in Clark County and Douglas County, Colorado, including a couple under her former married name. They are listed below, including the ones that I could determine have been released.
----
Personal Income Tax
Filed June 19, 2008
George Kaime & Michele FioreKaime
$47,351.26
Released January 18, 2012
Personal Income Tax
Filed September 16, 2011
Michele Fiore
$10,686.31
Released July 3, 2013
Employer Liability for Withheld Taxes from Employees’ Wages
Filed April 1, 2010
Michele FioreKaime
$9,368.58
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$17,710.44
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$53,439.69
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$61,181.35
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$95,325.92
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$19,777.83
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$32,767.07
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$28,491.26
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$27,610.39
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$1,207.42
Employer Liability for Withheld Taxes from Employees’ Wages
Filed February 13, 2014
Michele Fiore
$1574.12
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
Always There Personal Care of Nevada
$16,571.72
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
$16,571.72
Always There Personal Care of Nevada
$57,925.08
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
Always There Personal Care of Nevada
$17,216.99
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed April 11, 2005
Always There Personal Care of Nevada
$92,695.00
Released January 16, 2008
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$25,751.07
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$64,064.29
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$74,864.50
Employer’s Annual Federal Unemployment Tax Return
Filed January 19, 2006
Always There Personal Care of Nevada
$5,926.55
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$74,723.56
Employer’s Quarterly Federal Tax Return
Filed January 19, 2006
Always There Personal Care of Nevada
$80,971.10
Employer’s Quarterly Federal Tax Return
Filed May 4, 2006
Always There Personal Care of Nevada
$117,952.87
Employer’s Quarterly Federal Tax Return
Filed January 31, 2007
Always There Personal Care of Nevada
$19,775.09
Corporate Income Tax
Filed March 5, 2013
Always There Personal Care of Nevada
$1,780.00
Corporate Income Tax
Filed March 5, 2013
Always There Personal Care of Nevada
$1,950.00
Employer’s Quarterly Federal Tax Return
Filed March 5, 2013
Always There Personal Care of Nevada
$8,782.35
Employer’s Quarterly Federal Tax Return
Filed March 5, 2013
Always There Personal Care of Nevada
$7,349.88
Employer’s Quarterly Federal Tax Return
Filed April 26, 2013
Always There Personal Care of Nevada
$3,341.69
Employer’s Quarterly Federal Tax Return
Filed August 20, 2013
Always There Personal Care of Nevada
$4,186.66
Released February 26, 2014
Employer’s Quarterly Federa Tax Return
Filed December 2, 2013
Always There Personal Care of Nevada
$2,049.83
Released March 5, 2014
----
UPDATED LIENS TOTALLY MORE THAN $200,000 FOR ANOTHER FIORE BUSINESS (ABOUT A TENTH OF THEM HAVE BEEN RELEASED):
Here's the applicable statute, which says penalties can range from fines to prison, or both.
UPDATED, 2:15 PM, 12/8/14:
I have discovered more than $200,000 in additional federal tax liens against another Michele Fiore company, a small fraction of which have been released. Some are as recent as last year, and one was released in July.
The majority leader and chairwoman of taxation (irony alert) has yet to explain -- I have asked again -- anything about these liens or whether she should have reported them on her financial disclosure forms with the state.
The IRS won't comment on specific cases -- I tried. But Fiore has a decade-long pattern of being liened by the federal government, including for not properly withholding employee funds and passing them on to the IRS.
Could such a pattern provoke a criminal probe, as has been known to happen? The IRS won't say. ----
----
Michele Fiore, the newly crowned Assembly majority leader-to-be, has had more than $1 million in federal tax liens filed against her and her business during the last decade, some as recently as this summer.
The liens, listed below, were filed in Nevada and Colorado, and include nearly $350,000 in liability for taxes she withheld from employee wages during the last six years. Fiore’s company, Always There Personal Care of Nevada, has had nearly $700,000 in liens filed against it during the last decade, some of which (nearly $200,000) have been released.
Fiore also has had personal income tax liens totalling $58,000, which she tried to turn to her advantage when one lien was discovered by the Nevada News Bureau’s Elizabeth Crum during the assemblywoman's disastrous 2010 run for Congress, by asserting, “My case is a perfect example of an over-reaching government using its power and bureaucracy to intimidate its citizens.”
Fiore, who is always eager to attack Democrats and others and who wears her conservative bonafides as a badge of honor, was silent on her own troubled finances. I attempted to reach Fiore three different ways on Wednesday afternoon – by phone, by email (to three different addresses) and by tweeting at her. I received no response.
The liens come from public records on file with recorders in Clark County and Douglas County, Colorado, including a couple under her former married name. They are listed below, including the ones that I could determine have been released.
----
Personal Income Tax
Filed June 19, 2008
George Kaime & Michele FioreKaime
$47,351.26
Released January 18, 2012
Personal Income Tax
Filed September 16, 2011
Michele Fiore
$10,686.31
Released July 3, 2013
Employer Liability for Withheld Taxes from Employees’ Wages
Filed April 1, 2010
Michele FioreKaime
$9,368.58
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$17,710.44
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$53,439.69
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$61,181.35
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$95,325.92
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele FioreKaime
$19,777.83
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$32,767.07
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$28,491.26
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$27,610.39
Employer Liability for Withheld Taxes from Employees’ Wages
Filed June 25, 2014
Michele Fiore
$1,207.42
Employer Liability for Withheld Taxes from Employees’ Wages
Filed February 13, 2014
Michele Fiore
$1574.12
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
Always There Personal Care of Nevada
$16,571.72
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
$16,571.72
Always There Personal Care of Nevada
$57,925.08
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed January 4, 2005
Always There Personal Care of Nevada
$17,216.99
Released March 29, 2006
Employer’s Quarterly Federal Tax Return
Filed April 11, 2005
Always There Personal Care of Nevada
$92,695.00
Released January 16, 2008
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$25,751.07
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$64,064.29
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$74,864.50
Employer’s Annual Federal Unemployment Tax Return
Filed January 19, 2006
Always There Personal Care of Nevada
$5,926.55
Employer’s Quarterly Federal Tax Return
Filed September 7, 2005
Always There Personal Care of Nevada
$74,723.56
Employer’s Quarterly Federal Tax Return
Filed January 19, 2006
Always There Personal Care of Nevada
$80,971.10
Employer’s Quarterly Federal Tax Return
Filed May 4, 2006
Always There Personal Care of Nevada
$117,952.87
Employer’s Quarterly Federal Tax Return
Filed January 31, 2007
Always There Personal Care of Nevada
$19,775.09
Corporate Income Tax
Filed March 5, 2013
Always There Personal Care of Nevada
$1,780.00
Corporate Income Tax
Filed March 5, 2013
Always There Personal Care of Nevada
$1,950.00
Employer’s Quarterly Federal Tax Return
Filed March 5, 2013
Always There Personal Care of Nevada
$8,782.35
Employer’s Quarterly Federal Tax Return
Filed March 5, 2013
Always There Personal Care of Nevada
$7,349.88
Employer’s Quarterly Federal Tax Return
Filed April 26, 2013
Always There Personal Care of Nevada
$3,341.69
Employer’s Quarterly Federal Tax Return
Filed August 20, 2013
Always There Personal Care of Nevada
$4,186.66
Released February 26, 2014
Employer’s Quarterly Federa Tax Return
Filed December 2, 2013
Always There Personal Care of Nevada
$2,049.83
Released March 5, 2014
----
UPDATED LIENS TOTALLY MORE THAN $200,000 FOR ANOTHER FIORE BUSINESS (ABOUT A TENTH OF THEM HAVE BEEN RELEASED):
Employer’s Quarterly Federal Tax Return
Filed April 6, 2011
Always There 4 nYou, a Partnership
12/31/2010
$17,774.02
Released May 4, 2011
Partnership Withholding
Filed January 25, 2012
Always There 4 You, a Partnership
12/31/2010
$1,560.00
Released April 17, 2012
Employer’s Quarterly Federal Tax Return
Filed January 25, 2012
Always There 4 You, a Partnership
09/30/2011
$1,355.00
Released April 17, 2012
Employer’s Quarterly Federal Tax Return
Filed March 26, 2012
Always There 4 You, a Partnership
03/31/2011
$76,346.23
Employer’s Quarterly Federal Tax Return
Filed January 24, 2013
Always There 4 You, a Partnership
06/30/2012
$38,916.58
Employer’s Quarterly Federal Tax Return
Filed January 24, 2013
Always There 4 You, a Partnership
09/30/2012
$47,751.02
Employer’s Annual Federal Unemployment Tax Return
Filed April 25, 2013
Always There 4 You, a Partnership
12/31/2012
$3,261.75
Employer’s Quarterly Federal Tax Return
Filed April 25, 2013
Always There 4 You, a Partnership
03/31/2012
$1,741.76
Employer’s Quarterly Federal Tax Return
Filed April 25, 2013
Always There 4 You, a Partnership
12/31/2012
$7,062.84
Employer’s Quarterly Federal Tax Return
Filed August 29, 2013
Always There 4 You LLC
“Michelle” Fiore
03/31/2013
$21,724.43
Employer’s Annual Federal Unemployment Tax Return
Filed November 22, 2013
Always There 4 You LLC
“Michelle” Fiore
12/31/2010
$888.30
Employer’s Quarterly Federal Tax Return
Filed November 22, 2013
Always There 4 You LLC
“Michelle” Fiore
03/31/2010
$24,806.75
Employer’s Annual Federal Unemployment Tax Return
Filed May 1, 2014
Always There 4 You LLC
“Michelle” Fiore
12/31/2013 $1,091.01
Released July 2, 2014
(Image from letstalknevada.com)
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