"It was his NHL pension. Noronen played in the NHL for several seasons during his career and was entitled to a pension of almost [$150,000 USD].
The pension was triggered when the ex-goalkeeper turned 40 in June, 2019. Noronen reported his tax number to the US authorities in Finland and requested payment to a Finnish bank account.
The money arrived in Noronen's account. The following spring, Noronen received a pre-filled tax return but failed to declare his pension income."