A Plainfield, Connecticut, man whom the Internal Revenue Service stopped pursuing for an old tax debt has now admitted in federal court that he spent years dodging taxes. William Lavimoniere pleaded guilty on Sept. 18 to tax evasion, and the government calculates that he owes $246,417 in restitution to the IRS. Prosecutors say the case traces back to a 2012 fraud sentence and a divorce that moved the family home into his wife’s name.
The question the case leaves for ordinary taxpayers is what the IRS can still do once it has stopped collecting, and what a court can do afterward. Here the civil clock ran out but the criminal case did not: the plea means a judge, not the collection statute, now decides how much Lavimoniere must repay, and the figure of $246,417 is only the government’s calculation until sentencing.
Lavimoniere’s sentencing is set for Dec. 9, and the restitution figure the court adopts then is the number that settles what he owes the IRS.
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A 2012 fraud sentence and a divorce weeks later
According to the U.S. Attorney’s Office for Connecticut, Lavimoniere was sentenced on Oct. 10, 2012, in Hartford federal court to 33 months in prison for fraud and tax offenses. He had embezzled more than $348,000 from a nonprofit that served Connecticut adults and students with disabilities. He was released in April 2015, which left him roughly eight years before the IRS ended collection on his earlier tax bill in December 2023.
In November 2012, a month after the sentence, he divorced his wife. Prosecutors say the purpose was to transfer assets, including the couple’s residence, to her so the IRS could not collect against them. The office says he kept living in the former residence, and that after his release from prison he deposited cash into his ex-wife’s account to cover the mortgage and household costs.
$213,267 in older taxes that went uncollected
The earlier tax problem covered the years 2008 through 2011. The IRS had assessed $213,267 against him for those years, not counting penalties and interest, and he paid about $7,007 of it. In December 2023, the agency stopped civil collection because the collection statute had expired.
That expiration is a routine limit on how long the IRS can pursue an assessed debt. The plea does not erase it. What the criminal case adds is a conviction for the conduct that kept the debt out of reach, and a restitution calculation of $246,417 that a court can order him to pay.
Years of returns never filed
After prison, prosecutors say, Lavimoniere ran WJL Handling LLC, a trucking and furniture installation business. He did not file federal income tax returns for 2016, 2017, 2018, 2023 or 2024, despite what the release calls substantial income from the company. For 2019 through 2022 he filed returns that understated the company’s income. Counting the missing and the understated filings together, the allegations span nine consecutive tax years, 2016 through 2024.
The conduct described in the release goes beyond late paperwork:
- He made structured cash withdrawals to stay under financial reporting thresholds.
- He paid employees off the books.
- He used the business account for personal expenses.
- He routed cash through his ex-wife’s account while he stayed in the home that had been transferred to her.
What he faces on Dec. 9
Tax evasion carries a maximum prison term of five years. Lavimoniere waived indictment, pleaded guilty in Hartford and was released on a $75,000 bond until sentencing, which is scheduled for Dec. 9. He agreed to cooperate with the IRS to pay all outstanding taxes, interest and penalties.
The case was announced by U.S. Attorney David X. Sullivan and Thomas Demeo, the special agent in charge of IRS Criminal Investigation’s New England field office. IRS Criminal Investigation handled the probe, and Assistant U.S. Attorney Heather L. Cherry is prosecuting. The release carries no quotes from either official and does not give the defendant’s age.
What a restitution order means for a tax debt
In a criminal tax case, restitution is the amount a court orders a defendant to repay the government. Here the government’s figure of $246,417 is a calculation made before sentencing, and the judge’s final number can differ. The IRS Criminal Investigation release is the place to read the agency’s own account of the plea and the amounts.
For people who owe older tax bills and are weighing what to do, the case shows two separate clocks. The civil collection period for an assessed debt can expire, as it did in December 2023 for Lavimoniere’s 2008 through 2011 balance. Criminal exposure for later conduct, such as unfiled returns and structured withdrawals, runs on its own track and does not depend on whether the civil debt is still collectible.
Two numbers in the case are easy to confuse: $213,267 is the tax the IRS assessed for 2008 through 2011 before penalties and interest, while $246,417 is the restitution figure the government calculated for the case now before the court. Lavimoniere agreed as part of the plea to cooperate with the IRS in paying what is outstanding. The court’s restitution order on Dec. 9, set against the government’s calculation of $246,417, will show how much of the unpaid tax the government expects to recover.
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This article was produced with AI assistance and reviewed by The Financial Wire’s editorial team.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
