MINNEAPOLIS — Federal prosecutors said an Anoka woman failed to pay income taxes for many years, claiming she and her husband are not U.S. citizens, but are permanent residents of the “Kingdom of Heaven.”

Tami May is charged with 15 counts of filing false tax returns and obstructing administration of IRS laws. May and her husband, Dennis, operate D & T & Son Excavating in Coon Rapids. The indictment says May is accused of failing to filed income tax returns or pay income taxes from 1998 to 2005, despite receiving hundreds of thousands of dollars from customers.

The IRS says Tami May made numerous fraudulent “zero income” tax filings after the agency notified Dennis May that he owed taxes for 2003, plus penalties and interest.

Dennis May has not been charged.

Tami May did not immediately return a call seeking comment about the case.