On Oct. 22, 2014, in Milwaukee, Wisconsin, Dr. Michael N. Mangold was sentenced to 18 months in prison. Mangold pleaded guilty on May 22, 2014, to one count of tax evasion and one count of making false statements. According to court documents, Mangold was a medical doctor specializing in emergency medicine and urgent care who, since about 1993, had worked as a physician for various hospitals, emergency rooms and urgent care facilities. At times, he also worked as a physician in state and county correctional facilities. Mangold primarily earned income through a combination of employee wages and independent contractor payments. From 1997 through 2007,Mangold willfully concealed his income from the IRS and made false statements to the IRS. In total, Mangold owed approximately $191,577 in taxes based on his income and wages during the relevant calendar years plus interest. In addition, Mangold made materially false statements during the course of a civil lawsuit concerning his failure to repay federal student loan obligations. He submitted a false financial affidavit to government officials which contained false statements about the amount of income he earned as a doctor.