LINCOLN — A Kearney nail salon owner has been sentenced to two years in prison and three years of supervised release for filing false tax returns.
Thomas W. Hird, 67, of Kearney was sentenced Thursday at U.S. Federal District Court in Lincoln for filing the false documents in 2014, 2015 and 2016. There is no parole in federal court.
Judge John M. Gerrard ordered him to pay $83,063 in restitution.
According to a news release from the U.S. Attorney’s office, Hird has owned and operated Nails Unlimited in Kearney since 2009. From February 2009, according to court records, Hird would skim the cash and check payments of the business by cashing a majority of all customer checks received at the business and making currency exchanges where he traded small bills for $100 bills. Credit and debit card transactions at the business automatically would be deposited into the business bank account, however, cash and check payments rarely were deposited into the business account, the release said.
Hird failed to report the cashed customer checks and currency received as part of his gross income on his yearly tax return. The IRS began investigating Hird in 2017. He was convicted in March.
“Today, Mr. Hird has been held accountable for intentionally dodging his tax responsibilities when he did not report all income earned through his nail salon business. For several years, he received checks and cash that he did not include on his tax returns that he filed with the IRS,” said Tyler Hatcher, special agent in charge of IRS-Criminal Investigation’s St. Louis Field Office.