According to the stipulated facts contained in the plea agreement, beginning approximately in January of 2000, and continued through April 15, 2003, Lindner operated his business, called "Jet Steam Carpet Cleaning," as a sole proprietorship in the Fort Collins area cleaning carpets for various customers located throughout Northern Colorado.  Lindner was initially audited by the IRS civil division relating to his failure to file personal income tax returns in the late 1990s.  The IRS auditor focused attention on the defendant's activities for tax years 2000, 2001, and 2002.  As a result of the audit, it was discovered that the defendant failed to file income tax returns over a three year period (2000-2002) despite earning taxable income.  As a result, the IRS civil division made a referral to its criminal division in May of 2004 regarding Linder’s activities. 
            As part of the criminal investigation, it was discovered that the defendant received taxable income from his business in the approximate amounts of $22,912 for 2000, $14,782 for 2001, and $48,901 for 2002, resulting in tax due and owing of $9,298, $6,503, and $20,324, respectively.  Furthermore, Lindner engaged in affirmative acts of evasion during this time period to conceal and attempt to conceal income through the use of bank accounts held in the names of "Workmen Enterprises, A Pure Trust Organization" and "Karibean Holdings, Pure Trust Organization."
            Lindner received income from his business using bank accounts held in nominee names which he in fact controlled.  In September 1999, he attempted to conceal his ownership of a bank account held in the name of "Workmen Enterprises, a Pure Trust Organization" by having a person named "Jolene Robertson" act as the signatory for such account; Robertson served as the agent for the trustee for such account, but in reality Lindner controlled the account.  Lindner deposited income from his carpet cleaning business into the account and controlled the withdrawal of funds out of the account for personal expenditures by issuing checks from the account in 2000.  Similarly, an individual identified as "Robert Cremeans" opened a bank account in 2001 in the name of "Karibean Holdings Pure Trust Organization."  Lindner deposited customer checks from his business into this account which he ultimately controlled.  He would further use a signature stamp to issue checks from the account in the name of Cremeans.