Sarasota Woman Madeline C. Nikolson Pleads Guilty To Conspiracy To Defraud The United States IRS Scheme at her 1500 Stickney Point Rd Restaurant on the Intracoastal waterway.   Nikolson co-owned a restaurant in Sarasota with her partner. Florida business records show Madeline Nikolson is associated with 3900 Trios LLC which has the same address as the The Boatyard Waterfront Bar and Grill next to the Stickney Point bridge. Tampa, Florida – United States Attorney Roger B. Handberg announces that Madeline Nikolson has pleaded guilty to one count of conspiracy to defraud the United States and to impede and impair the ability of the Internal Revenue (“IRS”) to ascertain and collect personal and corporate income tax revenue. Nikolson faces a maximum penalty of five years in federal prison. A sentencing date has not yet been set. According to the plea agreement and information presented at the plea hearing, Nikolson owned and managed a restaurant in Sarasota at 1500 Stickney Point RD. B...