MIDDLETON, Wis. (WFRV) – A nail salon owner in Wisconsin pleaded guilty to tax evasion after investigations revealed she only reported some of her sales.
Chadwick M. Elgersma, Acting United States Attorney for the Western District of Wisconsin, announced on Tuesday that 40-year-old Tam Phan of Middleton faces up to five years in prison for the charge in connection with her nail salon, Happy Nails & Spa.
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According to the release, Phan has owned and run Happy Nails & Spa since 2010, and an investigation revealed that many of her customers paid for services with cash between 2021 and 2023.
However, Phan only reported credit card sales and admitted that she intentionally failed to report cash sales on a 2022 federal tax return.
Phan will be sentenced on October 28, 2025.