A local Cocke County business, Midnight Rodeo, Inc., has recently come to terms with the Tennessee Department of Revenue, pleading guilty to charges of tax evasion as reported on September 25th. Caught in the web of the state’s taxation laws, the company was faced with a substantial fine and ordered to pay back a significant sum in restitution.
In the courtroom on September 9th, 2025, Judge Carter Moore heard the company's plea and subsequently imposed a fine of $1,500, along with an order for Midnight Rodeo Inc. to also fully repay the State of Tennessee a restitution totaling $59,247.28. To swiftly follow through on these legal matters, Tennessee’s tax authorities are known to thoroughly educate taxpayers while simultaneously ensuring to strictly enforce compliance.
Revenue Commissioner David Gerregano, in a statement obtained by the Tennessee Department of Revenue, stressed the importance of integrity in tax law compliance, saying, “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.” Gerregano's sentiments reflect the department's commitment to maintain the fairness of Tennessee’s tax laws.
This recent financial faux pas by Midnight Rodeo, Inc. underscores the manifold efforts of the Revenue Department to hold companies accountable and to definitively ensure fair administration of state taxes. These enforcement actions are part of a broader cooperative effort, in this instance, coordinated with the office of General Jimmy Dunn. Tennessee residents with suspicions of tax violations are encouraged to actively report these by calling the dedicated tax fraud hotline.
The Tennessee Department of Revenue plays a crucial role in the state’s financial health, overseeing not only tax laws but also vehicle title and registration matters. During the fiscal year of 2024, the Department was involved in the collection of approximately $22.2 billion in state taxes and fees, as well as over $4.7 billion for local governments. More information about the department’s responsibilities and services can be found on their website.
