Lincoln County Man Pleads Guilty to Tax Evasion and Forgery

FAYETTEVILLE, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Kyle Wade Hammack’s guilty plea to tax evasion and forgery. 

On Tuesday, Judge Forest Durard accepted Hammack’s plea related to charges he filed false documents and failed to report the correct purchase price on two boats at the Lincoln County Clerk’s Office and sentenced Hammock to probation and ordered Hammock to pay $9,703.50 in restitution.

“The Department of Revenue strives to promote voluntary compliance of Tennessee’s tax laws by educating taxpayers and consistently pursuing criminal sanctions for fraudulent activity,” Revenue Commissioner David Gerregano said. “This arrest underscores the department’s efforts to ensure a level playing field and a fair administration of Tennessee’s tax laws.”

The department pursued the criminal case in cooperation with District Attorney Robert J. Carter’s Office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects around 87 percent of total state revenue. During the 2024 fiscal year, it collected nearly $22.2 billion in state taxes and fees, as well as more than $4.7 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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