Cocke County Business Pleads Guilty to Tax Charges

KNOXVILLE - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the guilty plea of Midnight Rodeo, Inc. to tax evasion charges.

On September 9, 2025, Judge Carter Moore accepted Midnight Rodeo Inc.’s guilty plea to tax charges stemming from the business's tax evasion. Midnight Rodeo, Inc. was fined $1,500 and ordered to pay the State of Tennessee restitution of $59,247.28.

“The Department of Revenue strives to promote voluntary compliance of Tennessee’s tax laws by educating taxpayers and pursuing criminal sanctions for accountability of fraudulent actors,” Revenue Commissioner David Gerregano said. “This guilty plea underscores the department’s efforts to ensure fair administration of Tennessee’s tax laws.”

The department pursued this criminal case in cooperation with General Jimmy Dunn’s Office.  Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hotline 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 and 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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