TWO CHARGED WITH TAX VIOLATIONS
BOSTON, Mass. - An indictment unsealed in federal court today charges the owners of a Chelmsford paving business with tax violations.
WILLIAM E. BELLEVILLE, 58, of Groton, and JUDITH KELLEHER, 53, of Dracut, were charged with conspiracy and willful failure to collect and pay over payroll taxes in connection with their operation of a paving business, Mass. Paving. Belleville is also charged with tax evasion.
Belleville and Kelleher incorporated Mass. Paving in 1993. Both were officers, directors, and employees of Mass. Paving and both were also signatories to the company bank account. The indictment alleges that from 1993 to January 2006, the pair withheld sums representing federal income tax from their employees’ weekly pay, but failed to pay the Internal Revenue Service. Belleville and Kelleher also failed to pay federal employment taxes owed in connection with their operation of Mass. Paving.
If convicted on these charges, Belleville and Kelleher each face up to five years in federal prison on each of the counts to be followed by three years of supervised release and a maximum $250,000 fine.
United States Attorney Carmen M. Ortiz and William P. Offord, Special Agent in Charge of the U.S. Internal Revenue Service, Criminal Investigation, Boston Field Division, made the announcement today. The case is being prosecuted by Assistant U.S. Attorney Lori J. Holik of Ortiz's Economic Crimes Unit.
The details contained in the indictment are allegations. The defendant is presumed to be innocent unless and until proven guilty beyond a reasonable doubt in a court of law.