A federal judge has ordered Middleburg Heights osteopathic physician and vaccine critic Sherri Tenpenny to pay $698,982 in back federal income taxes, handing one of Ohio's most polarizing doctors a hefty new legal bill.
Judge's order and the debt
Judge J. Philip Calabrese of the U.S. District Court for the Northern District of Ohio granted summary judgment to the federal government and pegged Tenpenny's tax liability at $698,982, tied to unpaid federal returns for tax years 2001, 2012 and 2013, according to Cleveland.com. Bloomberg Law reported that the court found no genuine dispute of material fact in the government's filings. The ruling resolves a civil tax-collection case the United States brought in 2024.
Case filings and docket details
The lawsuit was filed in May 2024 and is docketed as United States v. Tenpenny, No. 1:24-cv-00838, in the Northern District of Ohio, with Judge Calabrese presiding, according to the court docket. The complaint cites the federal government's authority to bring civil tax-collection actions under 26 U.S.C. § 7401. Court records and filings are available through Justia Dockets & Filings.
Past controversies and medical-board action
Tenpenny rose to national prominence as a vaccine critic after telling Ohio lawmakers in 2021 that COVID-19 vaccines "magnetize" recipients and could "interface" with cell towers, claims that fact-checkers flagged as false. PolitiFact and public health experts debunked those assertions.
Her testimony triggered roughly 350 complaints to the State Medical Board of Ohio. The board suspended her license in August 2023, later voted to reinstate it in April 2024, and imposed a $3,000 fine. State records show the license was set to expire Oct. 1, 2025. Those actions are documented in reporting from AP News and in the state's online records via the Ohio eLicense lookup.
Tenpenny's response and next steps
Tenpenny told local reporters she had tried several times to resolve issues with the IRS, while her attorney, David Sporar, declined to comment, according to Cleveland.com. It is not yet clear whether she will appeal the judgment or how quickly the government will move to collect.
How collection could play out
A final federal judgment opens the door to a range of collection tools for the government, including filing a Notice of Federal Tax Lien, levying bank accounts or wages, and seizing assets. Taxpayers, however, retain appeal rights and options such as installment agreements or offers in compromise. The IRS spells out those procedures and taxpayer protections in its guidance on federal tax liens and collection, available at IRS.gov.
Bottom line
The judgment marks a new legal setback for one of Northeast Ohio's most visible vaccine critics and leaves open questions about whether this turns into a straightforward collection effort or the start of yet another round of litigation. This story will be updated if Tenpenny files an appeal or if the IRS takes visible steps to enforce the ruling.
