BUSINESS OWNER PLEADS GUILTY TO EMPLOYMENT TAX FRAUD AND HIRING ILLEGAL ALIENS
WEDNESDAY, MARCH 16, 2011
Public Affairs Officer
COLUMBUS -- Jaroslaw Luczkowiec, 46, of Delaware, Ohio, pleaded guilty in U.S. District Court to one count of encouraging illegal aliens to reside in the United States and one count of evading federal employment taxes with Internal Revenue Service (IRS).
Carter M. Stewart, United States Attorney for the Southern District of Ohio; Jose A. Gonzalez, Special Agent in Charge, Internal Revenue Service Criminal Investigation, Cincinnati Field Office; James Vanderberg, Special Agent in Charge, U.S. Department of Labor, Office of Inspector General, Office of Labor Racketeering, Chicago Region; and Brian M. Moskowitz, Special Agent in Charge, U.S. Immigration and Customs Enforcement’s (ICE) Homeland Security Investigations (HSI) announced the guilty pleas entered before U.S. Magistrate Judge Terence P. Kemp.
According to court documents, Luczkowiec owns Interquest Services, Inc. which had contracts to provide cleaning and janitorial employees to car rental agencies and hotels located in Columbus, Ohio. Interquest Services, Inc. subcontracted with Sentry Services, Inc. to obtain individuals to work in the car rental agencies and hotels. All of Interquest Services Inc.’s contracts were fulfilled using individuals from Sentry Services, Inc. and Interquest Services, Inc. was the sole source of revenue for Sentry Services, Inc.
The investigation revealed that the listed owner of Sentry Services, Inc. was actually a nominee and Luczkowiec was the true owner of Sentry Services, Inc. The individual listed as the nominee owner actually managed the company at the direction of Luczkowiec.
Between September 2005 and June 2010, Interquest Services, Inc. and Sentry Services, Inc. knowingly employed out of status aliens; thereby, encouraging and inducing them to remain in the United States to take advantage of the available steady employment being offered to them, in violation of the immigration laws of the United States. These employees were listed as subcontractors when in fact they were employees of Sentry Services, Inc. and/or Interquest Services, Inc. By listing these individuals as subcontractors, Luczkowiec evaded the payment of federal employment taxes that were due and owing to the IRS, as well as the Federal Insurance Contributions Act (FICA) taxes. Between 2005 and June 2010 Luczkowiec prepared and/or caused to be prepared false and fraudulent Employer’s Quarterly Federal Tax Returns, Forms 941, which were filed with the IRS, resulting in a total unreported federal employment tax liability of $453,309.05.
In addition, the plea agreement calls for Luczkowiec to pay all lawfully owed employment taxes for which Interquest Services, Inc. is personally responsible for in each of the calendar years 2005 through 2009, as well as any interest, penalties, and fines.
Jose A. Gonzalez, Special Agent in Charge, IRS, Criminal Investigation, stated, “Employers who do not withhold employment taxes are victimizing legitimate businesses by creating an unfair competitive advantage over those businesses that lawfully pay their share of employment taxes.”
“Companies which profit through a business model that incorporates unlawful workers will be held accountable,” said Brian M. Moskowitz, Special Agent in Charge of ICE-HSI in Ohio and Michigan.
Luczkowiec faces a maximum prison sentence of five years on each count and a fine of up to $250,000, as well as all employee taxes for 2005 through 2009 plus penalties and interest.
This case is being prosecuted by Assistant United States Attorney Marcia Harris and was investigated by special agents of IRS-Criminal Investigation, ICE-HSI and DOL-OIG.