A tax-dodging dentist from La Crosse was sentenced Tuesday in federal court to six years in prison and ordered to pay $226,839 restitution for four counts of tax evasion.
It was Frederick G. Kriemelmeyer’s third tax-related conviction since 1995, the most recent coming after a jury trial in February.
His refusal to file tax returns or pay taxes in either Minnesota or Wisconsin dates to 1988 and has accrued significant tax obligations in both states, according to Assistant U.S. Attorney Elizabeth Altman, who called him a “career tax cheat” in a memo to the court.
Kriemelmeyer, 71, maintained a “sovereign citizens” defense and claims that tax laws apply only to corporations and not to citizens like himself. He also refuses to accept the jurisdiction of courts and instead files documents by the dozen, which court officials have deemed frivolous.
After completing his term of supervised release following his second conviction, Kriemelmeyer reopened his Main Street dental office in June 2011. He again tried to conceal his business income by having clients pay him in cash or silver, accept checks made payable to cash or arrange to barter for his services, District Judge William Conley said Tuesday.
“The only mystery is why the IRS didn’t shut down his business sooner,” Conley said.
Kriemelmeyer further avoided creating a paper trail to conceal his income from the IRS by paying his employees and rent with checks received from patients who left the payee line blank. While the IRS wasn’t able to levy assets or income, it was able to obtain a search warrant at his business in July 2015 and obtain the documents to prosecute his third tax offense.
His tax loss to the IRS was $718,073, but Conley excluded the penalties and interest from the restitution he ordered Kriemelmeyer to pay.
According to Altman:
Kriemelmeyer flouts traffic law, too, which resulted in being pulled over in 2017 while driving a car displaying a fake “Exempt Private” license plate. He responded by filing false liens against the police and judge in the case. That led to him being charged in Minnesota with filing fraudulent liens.
He also refused to pay nearly $2,000 in parking tickets he amassed in La Crosse.
Kriemelmeyer even refused to quit practicing dentistry after the state of Wisconsin revoked his right to practice after his license expired and he refused to renew it. Despite an injunction prohibiting him from practicing dentistry, Kriemelmeyer continued to solicit clients through a website right up until trial.
Kriemelmeyer demanded to be sentenced in person while the court has been conducting proceedings online to avoid exposure to COVID-19 in recent months.
On Tuesday, he told Conley that he wanted to “repent all of my sin and I have been in the process of doing that.”
Conley replied that he wasn’t judging “his immortal soul,” just imposing a sentencing on his criminal wrongdoing.
Conley said Kriemelmeyer’s arguments against the IRS were “muddled and incoherent.” He called him a “freeloader and a common criminal” who benefits from taxpayer-provided services but refuses to pay his fair share.
“If there ever was a case to make an example of someone,” (this is it), the judge said.
Conley ordered Kriemelmeyer into immediate custody instead of allowing him to report at a future date when the Bureau of Prisons has selected an institution for him.
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