Seathra Zmeena Orr made more than $3 million on OnlyFans between 2019 and 2022. And earlier this week, she pleaded guilty to tax evasion for essentially all of it, becoming the latest in a growing line of creators learning the hard way that the IRS doesn’t care how you make your money, but you better claim and pay taxes on every penny.
According to the U.S. Attorney for the District of Connecticut, the 39-year-old Stamford resident earned $164,670 in 2019, $801,395 in 2020, $1.3 million in 2021, and $822,400 in 2022. And she chose to pay $0 in taxes on that income. Court documents describe the situation as well beyond simple negligence: Orr allegedly applied for and received 12 separate employer identification numbers for businesses that don’t appear to have functioned as legitimate operations, opened 11 business bank accounts and eight personal ones, and moved money between them without any real business purpose. Prosecutors say she used those accounts to fund at least $1.3 million in personal spending, including her apartment rent, luxury vehicles, and more than $110,000 in jewelry, all funneled through business structures seemingly built specifically to obscure where the money was actually going. The government has calculated Orr owes more than $1.1 million in restitution to the IRS. She’s agreed to pay at least $476,970 of that, with a final figure still to be determined by the court. She’s out on a $100,000 bond, and sentencing hasn’t been scheduled.
Orr’s not the only OnlyFans model facing the consequences of failing to pay taxes. Kylie Leia Perez, who performed as Natalie Monroe and earned more than $5.4 million on OnlyFans between 2019 and 2023, was sentenced to a year in federal prison for filing a false 2019 tax return and failing to pay at least $1.5 million owed across the following years. The two cases aren’t just connected by the platform. They’re examples of a growing pattern in content creators, both on and off OnlyFans. Both women went from modest or nonexistent income to six and seven figures within a matter of months, and neither had the infrastructure most traditional employees take for granted: no payroll department withholding taxes automatically, no employer issuing a W-2, no accountant on retainer from day one. Cases like this will keep popping up as long as the gap between how fast the money showed up and how prepared anyone was to manage what it actually owed the government exists.
What separates Orr’s case from Perez’s is the apparent sophistication of the concealment. Perez’s charges centered on a false return and unpaid taxes. While serious, that type of behavior is relatively straightforward noncompliance. Orr’s alleged use of a dozen EINs and nearly twenty bank accounts to shuffle money and mask personal spending as business activity reads as a more deliberate evasion architecture, the kind prosecutors tend to treat as aggravating rather than incidental. And as Perez is facing a year in prison even with a sweet plea deal, it’s likely Orr will face harsher punishment for her tax evasion.
The amount of money these two women owe is jaw-dropping for many, but they’re perfect examples of why Ukraine is seeking to legalize OnlyFans and start taxing it. Lawmaker Yaroslav Zhelezniak has argued the move could generate as much as $25 million in tax revenue, enough to fund roughly 30,000 drones for the war against Russia. Unlike American creators who are just trying to avoid paying a huge tax bill, Ukrainian creators have struggled with the dilemma of facing prosecution if they declare adult-content income or facing large fines and even additional prosecution if they hide it and are discovered.
Both Orr and Perez should serve as warnings for all content creators. Don’t try to hide your income, even with seemingly complicated shell companies like Orr. The IRS will find out, and they’ll get their money one way or another.