Business Owner Admits He Failed to Pay Taxes
PITTSBURGH, Pa. - A resident of Allegheny County pleaded guilty in federal court to three charges of Willfully Failing to Pay Taxes, United States Attorney David J. Hickton announced today.
Louis J. Lamanna pleaded guilty to three counts of willfully failing to pay taxes before United States District Judge Arthur J. Schwab.
In connection with the guilty plea, the court was advised that Lamanna owned several businesses associated with landscaping and construction through which he earned substantial income. The defendant filed income tax returns for tax years 2006, 2007, and 2008, and for each year, had taxes due and owing to the United States government in the amount of: $308,372 for tax year 2006; $272,025 for tax year 2007; and $32,960 for tax year 2008. The defendant had knowledge of his tax liability for those years, but failed to pay in full his tax debt. Instead of paying the tax, the defendant chose to spend his money on luxury items to support an extravagant lifestyle. He represented to a collection officer for the Internal Revenue Service that he intended to secure a loan to pay the tax in full. After the defendant made those representations, however, he secured three loans, but used the credit to purchase three luxury vehicles, instead of paying his taxes.
Judge Schwab scheduled sentencing for Nov. 27, 2012 at 9:30 a.m. The law provides for a total sentence of three years in prison, a fine of $300,000, or both. Under the Federal Sentencing Guidelines, the actual sentence imposed is based upon the seriousness of the offenses and the criminal history, if any, of the defendant.
Assistant United States Attorneys Nelson P. Cohen and Tonya Sulia Goodman are prosecuting this case on behalf of the government.
The Criminal Investigative Division of Internal Revenue Service conducted the investigation that led to the prosecution of Lamanna.