What started as a small home health care business meant to support elderly clients has now landed a New Hampshire woman in serious legal trouble.
Denise Thibodeau, from Berlin, has admitted in court that she filed a false tax return, and the details paint a troubling picture of how she managed her business finances.
How the Business Operated
Thibodeau owned and ran North Country Angels, a home health care service catering to seniors who needed frequent in-home assistance.
To keep the operation running, she hired caregivers—but instead of handling payments above board, she worked strictly with cash.
Clients were told to write checks out to “cash,” which Thibodeau would then withdraw.
She kept part of the money for herself and handed the rest to the caregivers.
The Problem With Payroll
The issue wasn’t just the under-the-table payments—it was what she didn’t do.
Thibodeau never withheld Social Security, Medicare, or federal income taxes from her workers’ paychecks, which the law requires.
By handling payroll in cash, she concealed both the wages of her employees and a portion of her own income.
Underreporting the Income
Court documents revealed just how much she misrepresented her business earnings.
On her tax returns between 2018 and 2020, she claimed North Country Angels brought in only $35,000.
In reality, the business raked in nearly $1.7 million during that period.
What Comes Next
Thibodeau’s sentencing has been set for January 7, 2026. She faces up to three years in prison, along with possible supervised release, restitution, and fines.
The final decision will rest with a U.S. District Court judge, who will weigh federal sentencing guidelines before handing down the punishment.
The Investigation and Prosecution
The case is being led by IRS Criminal Investigation, and it’s being prosecuted by Trial Attorney Ezra Spiro of the Justice Department’s Tax Division.
Their findings have brought Thibodeau’s financial misconduct into the spotlight, making this a cautionary tale of what happens when tax laws are ignored.