Atoka Resident Sentenced To Five Years' Probation For Failure To Pay Federal Employment Taxes

MUSKOGEE, OKLAHOMA - The United States Attorney's Office for the Eastern District of Oklahoma announced that Hanna Jera Davidson, age 42, of Atoka, Oklahoma, was sentenced to five years' probation for one count of Failure to Collect or Pay Over Tax. Davidson was also ordered to pay $231,192.82 in restitution.

The charge arose from an investigation by IRS-Criminal Investigations.

On May 27, 2025, Davidson pleaded guilty to the charge in federal district court.

According to investigators, Davidson was the business manager of Fomby & Sons Towing and Recovery in Atoka, Oklahoma. One of her duties was to collect, truthfully account for, and pay over to the Internal Revenue Service (IRS) quarterly employment taxes. From 2015 to 2020, despite receiving multiple warning letters from the IRS, Davidson willfully and intentionally failed to pay over to the IRS $152,257 which the company withheld from its employee's wages and $72,665.82 for the company's portion of the employment taxes.

The Honorable Raúl M. Arias-Marxuach, Chief Judge in the United States District Court for the District of Puerto Rico, sitting by assignment, presided over the hearing.