The defendant is presumed innocent until proven guilty in a court of law. Toussaint are prosecuting the case.Īn indictment is merely an accusation. Write an efficient algorithm for the following assumptions: N is an. This case was investigated by the IRS-Criminal Investigation. You can choose at most K nails and hammer them down to any length between their. If convicted, Tran faces up to 5 years in prison on each tax evasion and employment tax fraud count and up to 2 years on the obstruction count, and up to a $250,000 fine. The indictment also alleges that while knowing the IRS was conducting a criminal investigation of him, Tran instructed nail technicians to lie to the IRS about cash payments received as wages.
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According to the indictment, the tax loss attributable to eight separate quarters during tax years 2015 through 2018 was over $542,000. The indictment alleges that Tran did not file federal employment tax returns reporting his employees’ wages and withholdings, as required, nor did he withhold employment taxes or pay the employer’s portion of employment taxes for wages paid to employees. The audit determined that Tran had underreported wages in 2014 by $987,203.80 underreported wages for 2015 by $1,075,718.40 and underreported wages in 2016 by $1,099,356.90. In 2017, the TNLWD again audited Signature and found that Tran paid his workers cash that he had not reported and that he continued to misclassify some employees as independent contractors. Tran then began reporting some of his employees’ wages but continued to classify other employees as independent contractors, despite the decision of the TNLWD. Tran appealed the TNLWD’s decision, arguing that his workers were “independent contractors” and not “employees.” The TNLWD upheld the decision, and it became final. In 2008, the Tennessee Department of Labor and Workforce Development (TNLWD) conducted an audit of Signature worker classifications and Tran was notified that his workers were to be classified as “employees” and that he was required to file quarterly reports to report the wages paid to them. For tax years 2014-2018, nail technicians were paid approximately $10.5 million. Tran paid the nail technicians based on a commission of 60% and paid those wages by a combination of 50% cash and 50% check. Magistrate Judge later today.Īccording to the indictment, Tran was the owner and operator of Signature Nails Salon in Nashville which provided manicure, pedicure and waxing services and employed approximately 25-50 nail technicians in any given year. Tran was arrested by IRS Criminal Investigation Agents at his home this morning and will appear before a U.S. Attorney Mary Jane Stewart for the Middle District of Tennessee. Tran, 54, of Nashville, the owner of Signature Nails Spa, (Signature) with tax evasion and obstruction of justice charges, announced Acting U.S. Get ready to obsess and don’t forget to bring these to your next manicure appointment.NASHVILLE – A federal indictment unsealed today charged Chieu K. While Park seems to be the mastermind behind many of these otherworldly creations-and you’ll find many of her looks below-we’ve also rounded up a few additional (and equally mesmerizing) nail looks throughout the industry. All three experts cited the influence of South Korea's premier nail artist Eunkyung Park, owner of Seoul's Unistella Salon, while Choi also mentioned a handful of innovative artists she likes. They shared the hottest trends, and what new directions we can expect in the future.
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After speaking to leading nail artist Jin Soon Choi, founder of JINsoon Nail Lacquers and JINsoon Hand & Foot Spa and beauty experts Sarah Lee of Glow Recipe as well as Peach and Lily's Alicia Yoon, we’re more convinced than ever that innovative nail art isn’t going anywhere. So we turned to the experts, asking what we can expect to see in the world of Korean nail art.
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South Korea has been serving up the most mesmerizing manicures we've ever seen, offering up a captivating collection of nail aesthetics from the shattered-glass nail phenomenon to stone nails to bracelet nails to Aurora nails. Korean nail art has been blowing up our Instagram and Pinterest feeds-and it's impossible to look away.