Illinois woman sentenced to probation after failing to file taxes for 5 years

Learn more about the consequences of not filing taxes and how to avoid similar situations.

A LeRoy woman, Jill D. Little, has been sentenced for her failure to file personal and corporate tax returns over a span of five years, from 2015 to 2020. The 60-year-old has been handed a two-year probationary period, with the condition that she spends one year under home detention with electronic monitoring. In addition to the probation, Little has been ordered to repay the Internal Revenue Service (IRS) a total sum of $514,814.

Case Overview 

According to a press release issued by the U.S. Department of Justice, Jill D. Little neglected to file both her personal tax returns and the corporate returns for the business where she served as the corporate secretary. This case was thoroughly investigated by the IRS, who plays a crucial role in ensuring compliance with tax regulations.

As a result of her actions, she chose to waive the indictment and pleaded guilty in January 2023, as per a written plea agreement. It is worth noting that Little has already made efforts to repay her personal taxes and has returned $150,000 of the corporate taxes she owed. The remaining balance will be settled through an installment plan established by the IRS.

The sentencing of Jill D. Little to probation and the requirement to repay the IRS serves as a clear message to others who may be tempted to engage in similar conduct. It is a demonstration of the consequences that can result from willful failure to comply with tax laws.

The Importance of Filing Your Taxes

Filing your taxes is an important task that should not be overlooked. Failure to do so can result in hefty fines and penalties. During the sentencing, Magistrate Judge emphasized the same sentiment, while expressing that this was a serious offense.

However, filing your taxes is not just about avoiding legal consequences. It can also help you keep track of your financial records and ensure that you are paying the correct amount of taxes. 

Filing tax returns is a legal requirement for individuals and businesses alike. The taxation system is designed to fund essential government services and infrastructure, and it relies on the contributions of all taxpayers to operate effectively.

When individuals neglect their tax obligations, it places an unfair burden on those who do fulfill their duties, and it undermines the principles of fairness and equity that underpin the system.

How do installment plans with the IRS work?

If you owe taxes to the IRS and cannot pay the full amount of your tax bill, you may be eligible for an installment plan. This payment plan allows you to make monthly payments until your tax debt is paid off.

To be eligible for an installment plan, you must have filed all of your tax returns and owe less than $50,000 in combined tax, penalties, and interest. You must also agree to make all of your future tax payments on time. 

To apply for an installment plan, you can use the IRS's Online Payment Agreement tool or fill out Form 9465. When setting up your payment plan, you will need to choose your monthly payment amount and due date.

Keep in mind that interest and penalties will continue to accrue on the unpaid portion of your tax bill until it is fully paid off. 

Seek Professional Help 

If you are struggling with tax evasion or other serious tax issues, it is important to seek the help of a qualified tax professional. They can help you navigate the complex world of tax law and ensure that you comply with all applicable regulations. Seeking their help will cost money, but it's better to invest your money into a tax professional, than not file your taxes and end up owing more. 


In summary, the case of Jill D. Little highlights the significance of fulfilling tax obligations and the serious consequences that may arise from failing to do so. Her two-year probation, along with the requirement to repay the IRS a substantial amount, underscores the importance of upholding the integrity of the tax system.