Chiropractor Adjusts His Income to Zero
A Maryland chiropractor, Dr. Warren Gregory Belcher, was indicted on one count of corruptly endeavoring to impede the IRS and six counts of filing false tax returns.
Dr. Belcher operated a chiropractic business for nearly 20 years. He received income for chiropractic services from insurance companies, patients and other third parties. For the tax years 2009 through 2015, it’s alleged that Belcher filed false individual income tax return where he failed to report he owned a chiropractic business and reported he earned $0 in business income.
In addition, it’s alleged that Belcher threatened insurance companies and other third parties that if they filed a 1099-MISC, they could be subject to civil and criminal penalties for reporting his income to the IRS. Belcher even threatened his accountant in hopes to prevent him from reporting his income to the IRS. Belcher also submitted approximately 68 fraudulent 1099-MISC forms on which he claimed that the companies who reported his income to the IRS for those years paid him $0 in income.
If convicted, Belcher could face a statutory maximum sentence of three years on each count in the indictment, as well as supervised release, restitution and penalties.

About the Author
Gregory McCauley Jr., Esq.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
Gregory McCauley Jr. is an experienced tax attorney who has personally represented more than 1,000 clients in matters ranging from civil tax controversy and IRS examinations to criminal tax defense, U.S. Tax Court litigation, and complex business disputes. His practice is built on a foundation his c...


