A stipulation of facts accompanying the plea agreement signed by prosecutors and De Sousa’s attorney, Gerald Martin, detailed how much De Sousa would have owed in the years he did not file federal or state tax returns. In 2015, for example, De Sousa earned at least $127,089 from the BPD. Had he filed a federal return, he would have owed a total tax of $25,514. With the nine allowances he falsely claimed, his withholdings would not have been sufficient to cover the tax debt and he would have been required to pay $7,913 in additional taxes to the IRS.