Former Knox County Businesswoman Surrendered on Sales Tax Evasion Charges

Wednesday, June 09, 2010 | 08:12 am
KNOXVILLE – Lena Angela Lampkin, age 51, surrendered herself to Special Agents of the Tennessee Department of Revenue at the Knox County Sheriff’s Detention Center on sales tax evasion and theft of property charges on Tuesday, May 8. The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent surrender of Lampkin, former owner of Angie’s Market & Deli, LLC, located in Strawberry Plains, Tenn. Bond was set at $10,000.
On May 10, 2010, the Knox County Grand Jury returned a 39 count indictment for Evasion of Sales Tax in violation of Tenn. Code Ann. Section 67-1-1440(g), a Class E felony, as well as one count of Theft of Property over $10,000, a Class C felony. The indictments charged Lampkin intentionally failed to report sales tax totaling $58,408.72 to the state from April 2005 through June 2008.
“The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," said Revenue Commissioner Reagan Farr. "This investigation underscores our department's ongoing efforts to enforce Tennessee's tax laws."
This case was pursued criminally by the department in cooperation with District Attorney General Randall Nichols’ 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 established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2009-2010 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to