The U.S. attorney's office in Kansas said Wednesday that Tucker, 55, of Leawood, Kansas, is charged with filing a false return and the accountant, W. Brett Chapin, 46, of Shawnee, Kansas, of aiding him.
Tucker is accused of orchestrating a sham sale of a payday loan servicing company to the Miami Tribe for $120,000. The indictment says Tucker continued to control the business and a new lending operation, although others were listed as owners.
The indictment says more than $117.5 million in payday lending income wasn't reported in 2009 and 2010 tax returns. Tucker, a former American Le Mans Series champion, used the payday lending money to fund the Level 5 Motorsports auto racing team.