Jonathon Felix paid his expenses by underreporting his income to the IRS. He should have known better. On May 22, Felix, the owner-operator of United Professional Plans, Inc. (UPPI), a firm handling benefits claims for a number of Philadelphia-area unions, was convicted by a federal jury of tax evasion over four years totaling nearly $400,000. Evidence at the trial indicated that he transferred funds from his company to his own use, which helped cause the demise of the firm. Felix did not report these transfers as taxable income. Among the unions that UPPI represented was American Federation of State, County and Municipal Employees (AFSCME) District Council 33, which represents various city employees in Philadelphia.