A Norwalk physical therapist was recently sentenced for obstruction and tax fraud offenses.

Danielle Faux, 49, of Weston, was sentenced to two years of probation, the first six months of which Faux must spend in home confinement, for obstruction and tax fraud offenses. She was also ordered to perform 100 hours of community service and pay a $3,000 fine.

According to court documents and statements, Faux owned and operated Danielle Faux PT LLC, a physical therapy clinic located at 27 Lois St. in Norwalk. A contractor for the Medicare program audited Faux’s physical therapy practice in 2009, requesting records of 40 claims for physical therapy that Faux had submitted to Medicare. Because no such records existed, Faux instructed a physical therapist working for her to create detailed notes in the patient files that were requested in the audit, and Faux similarly created such records.

Faux also skimmed checks and cash proceeds from her physical therapy practice and did not declare the skimmed proceeds on her federal income tax returns from 2008 through 2011. As a result, she avoided paying $77,640 in taxes over the four-year period.

Faux was ordered to pay full restitution to the Internal Revenue Service.

Faux pleaded guilty on Sept. 22, 2016, to one count of obstruction of a federal audit and one count of making false statements on a federal income tax return.

In a related civil matter, Faux agreed to pay $50,000 to settle allegations that she and her practice submitted false records to the Medicare program in violation of the False Claims Act.