OAK RIDGE, Tenn. – The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Jonathan Packard’s guilty plea to tax evasion this week.

Judge Henry Daniel Forrester accepted Packard’s plea to one count of tax evasion. This charge stemmed from Packard filing false sales tax returns for the business Packard’s Oak Ridge LLC. Judge Forrester sentenced Packard to two years of probation and ordered him to pay restitution of $48,215.83 to the State of Tennessee.

“It is a felony for retailers to collect sales tax from the public and then fail to remit it to the state,” Revenue Commissioner David Gerregano said. “Taxpayers who fail to remit collected taxes violate the public trust and the criminal laws of Tennessee. This guilty plea highlights our rigorous and impartial administration of the state’s tax laws.”

The department pursued this criminal case in cooperation with District Attorney Dave Clark’s Office.  Citizens who suspect violations of Tennessee’s revenue laws should call the toll-free tax fraud hotline at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for administering state tax and motor vehicle title and registration laws, as well as collecting taxes and fees associated with those laws. The department collects around 87 percent of total state revenue. During the 2024 fiscal year, it collected nearly $22.2 billion in state taxes and fees and more than $4.7 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.