CHARLESTON, W.Va. – Richard A. Hayhurst, 61, of Parkersburg, West Virginia, was sentenced today by United States District Judge Thomas E. Johnston to 21 months imprisonment and ordered to pay over $400,000 in restitution for failure to pay over trust fund taxes for employees. Hayhurst previously pleaded guilty on November 5, 2009.

Hayhurst practiced law in Parkersburg and operated his firm as a sole proprietorship. From early 2000 through late 2006, Hayhurst withheld federal income and FICA taxes from his four employees' paychecks (the "trust fund taxes") in the amount of $216,767. However, Hayhurst failed to pay over the trust fund taxes as reflected on the IRS Form 941. Further, Hayhurst failed to pay the employer portion of his employees’ Social Security and Medicare taxes totalling $44,557 from the second quarter of 2003 through the third quarter of 2006. Finally, Hayhurst failed to pay his own personal income taxes for the years 2003, 2004, and 2005 totalling $134,965 in unpaid tax liability. In total, the charged tax liability and relevant conduct attributed to Hayhurst is $405,082.

The Internal Revenue Service, Criminal Investigation Division conducted the investigation. The prosecution was handled by Assistant United States Attorney Thomas C. Ryan.

 

 

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