Cement Contractor Sentenced To Incarceration In Tax Case

WILMINGTON, Del. – Charles M. Oberly, III, United States Attorney for the District of Delaware, announces that Jeffrey Justison, age 44, of Elkton, Maryland, was sentenced today by United States District Court Judge Richard G. Andrews to six months incarceration, followed by six months house arrest, for failure to collect, and pay over to the IRS, federal income taxes from his employees.

According to statements made at the sentencing hearing and documents filed in court, Jeffrey Justison owns Double J Concrete, Inc., which he operates from his Elkton home.  From June 2007 through December 2010, Justison performed concrete jobs in Delaware and surrounding states, maintaining approximately 20 workers.  Justison paid his employees in cash, failing to collect from them, and to pay over to the IRS, Federal Income Tax and Federal Insurance Contribution Act (FICA) taxes.  He further failed to pay to the IRS his matching employer’s portion of FICA taxes, resulting in a total of $184,829 in unpaid taxes.

Following the sentencing, Charles M. Oberly, III, United States Attorney for the District of Delaware, stated, “The criminal tax laws are designed to protect the public interest in preserving the integrity of our nation’s tax system.  Today’s sentence should serve as a deterrent to would-be violators.”

"IRS Criminal Investigation realizes the detrimental consequences of employment tax evasion. It results in the loss of tax revenue to the United States government and the loss of future social security or Medicare benefits for the employees," stated Akeia Conner IRS Special Agent in Charge.  "Today's sentencing should serve as a deterrent to employers that take lightly their responsibility to collect and pay over employment taxes."

This case was investigated by the Internal Revenue Service - Criminal Investigation Division and prosecuted by Assistant United States Attorney Edmond Falgowski.