In my area the Federal Prison is in Leavenworth KS..... !!! Have seen others in other industries (concrete) sent there for Payroll tax evasion. Once they find out about it here the FBI is all over them. Just wish they could find out quicker about the Lawn and Landscape Payroll tax evaders! Tony, in my area you have to be licensed to even work on sprinklers here... The sprinkler co's are pretty agressive about getting it enforced.