Dickson County Business Owner Arrested on Theft, Tax Evasion, and Tampering Charges

NASHVILLE - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and arrest of Teresa Lynn McCandless Overton.

Overton, age 57, was charged with one count of theft over $10,000, nine counts of tax evasion, and nine counts of destruction and tampering of governmental records related to the filing of false sales tax returns. Bond was set at $75,000.

“The Department of Revenue has always been committed to making sure Tennessee’s tax laws and procedures are applied uniformly to ensure fairness,” Revenue Commissioner David Gerregano said.  “We can never allow individuals engaged in fraudulent tax activity to have a competitive advantage over honest Tennesseans.”

If convicted, Overton could be sentenced to a maximum of six years in the state penitentiary and fined up to $10,000 for the theft charge. Overton could also face additional sentencing and fines for the tampering and tax evasion charges.

The department is pursuing the criminal case in cooperation with District Attorney Ray Crouch’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 2022 fiscal year, it collected nearly $20.9 billion in state taxes and fees and more than $4.3 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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