ROCKLAND, Maine — A 60-year-old South Thomaston woman was sentenced Thursday in Rockland District Court to 90 days in jail for not filing or paying state income taxes for four years.
The Maine attorney general’s office also stated in a news release issued Friday that Gertrude Black, a personal care assistant, had admitted to taking financial advantage of an elderly patient who suffered from partial dementia.
“In addition to the salary Black earned, she admitted to taking financial advantage of her patient. Black had her patient pay for many of Black’s personal expenses such as utility, veterinary, auto insurance, cable, and cellular telephone bills, along with auto loan payments,” the news release stated.
Black was charged with four counts both of failure to pay state income tax as well as four counts of failure to file income tax forms from 2007 through 2010.
Knox County District Court Judge Susan Sparaco sentenced Black to 364 days, with all but 90 days suspended, and one year of administrative release. Black will have to pay $7,086 in restitution for the taxes due. She will be required to pay $25 per week for the back taxes.
“This case is an unfortunate example of how the elderly can be exploited for the selfish purposes of their caretakers. We must all be vigilant in protecting the most vulnerable among us and my office will take strong action against those who take advantage of those in their care,” said Attorney General William Schneider in the news release. “All citizens must pay their fair share of income tax and we will continue to prosecute those persons who fail to obey the tax laws.”
This case was investigated by the Criminal Investigations Unit of Maine Revenue Services and the Healthcare Crimes Unit of the Office of the Attorney General. Assistant Attorney General Gregg Bernstein prosecuted the case.
Black blamed her conduct on her use of alcohol, the attorney general’s Office reported. Black has a history of noncompliance with Maine’s income tax laws, according to the attorney general’s office.
Attorney General spokeswoman Martha Demeritt said the state felt the tax prosecution was the best way to handle this case, noting that generally in failure to pay tax cases, the sentence is 14 to 21 days. She said the jail term for Black was far more because it took into account her other actions.



Financial abuse of an elderly person with dementia = Elder Abuse.
3 months is not enough time in jail.
She was charged with failing to file income tax.
They probably had to go for the tax evasion charge, because the elderly victim with dementia was not a “reliable witness” who could testify with certainty that the $ taken wasn’t authorized.
Elderly abuse is about as low as it gets. Why not send the abuser to Syria …………..
I understand the demand for punishment, but restitution for the scamming should be a factor here. Unless she can work it off in jail, which would be perfect.
it does happen . caretakers do take advantage of elderly people such as doing errands transporting them for shopping errands the charge extra time extra mileage. they over charge them i know this for a fact
well then you should turn them in.
I didn’t see where she has to pay the patient back, just taxes. Did I miss that part? Otherwise the AG just victimized the victim again and should be charged.
she should pay back restitution on what he paid out for her. . that is theft of deception
I said it on a previous comment board, Re: the nurse who alledgely stole jewelery from an elderly PT. She had charge of; and I will say it again here.The punishment for crimes against the elderly should be, the perp should be ordered by a judge to shovel… Pig Sh–… on a…… State of Maine Farm!! …These crimes are as Lo as it gets, right there inline with child molesting, in my humble opinion!!!
She was just taking early advantage of LePage’s determination to eliminate the state income tax. Perhaps the CATO institute will give her an award, too.