Dr. Ronald Eugene Jamerson of Schererville, Ind., entered a guilty plea to one count of willfully failing to truthfully account for, collect and pay over employment taxes to the Internal Revenue Service (IRS), the Department of Justice and IRS announced today. Under the terms of the plea agreement, Jamerson also agreed to pay restitution in the amount of $541,083.20 to the IRS.
On June 20, 2012, Jamerson was indicted on 11 counts of willfully failing to file quarterly employment tax returns (Forms 941) with the IRS and willfully failing to pay over to the IRS the federal income taxes and the Federal Insurance Contributions Act (FICA) taxes due and owing from the second quarter of 2006 through the fourth tax quarter of 2008. According to the indictment and other court pleadings, Jamerson, an ear, nose and throat surgeon who opened his own medical practice in the late 1990s, deducted and collected from his employees’ paychecks federal income taxes and FICA taxes, but he failed to file the employment tax returns and related employment taxes from 2003 through 2008. In the plea agreement, Jamerson agrees that the total tax loss based on his failure to report and pay employment taxes is $541,083.20.
Sentencing is scheduled for Jan. 24. 2014. Jamerson faces a maximum penalty of five years in prison, three years of supervised release and a maximum fine of $250,000.
The case was investigated by Special Agents from IRS - Criminal Investigation and prosecuted by Justice Department Trial Attorneys Erin S. Mellen and Chris J. Maietta, with valuable support from the United States Attorney’s Office in Hammond, Indiana.