A criminal information was filed charging Patrick M. Rubinic, 47, of Girard, Ohio, with 13 counts of willful failure to collect or pay over taxes
Mike Tobin, Public Affairs Specialist, (216) 622-3651
A criminal information was filed charging Patrick M. Rubinic, 47, of Girard, Ohio, with 13 counts of willful failure to collect or pay over taxes, Steven M. Dettelbach, United States Attorney for the Northern District of Ohio, announced today.
The information alleges Rubinic failed to pay at least $91,000 in income and Federal Insurance Contributions Act (FICA) taxes that were withheld from employees at Knight Line Embroidery over 13 quarters between January 2006 and January 2009.
Rubinic was the owner and operator of Knight Line Embroidery, which was also located in Girard, Ohio, and was responsible for its affairs, according to the information.
Rubinic, on behalf of Knight Line Embroidery, was responsible for collecting income taxes and FICA taxes from Knight Line Embroidery employees and paying over the monies to Internal Revenue Service. This was to be done on a quarterly basis, according to the information.
The taxes were collected and withheld from Knight Line Embroidery employees, but Rubinic willfully failed to report and pay over the monies to the IRS. Instead, Rubinic caused those funds to be used for other purposes.
He also failed to report and pay over the employer’s share of the FICA taxes, according to the information.
If convicted, the defendant’s sentence will be determined by the Court after review of factors unique to this case, including the total loss amount determined by the court, defendant’s prior criminal record, if any, the defendant’s role in the offense and the characteristics of the violation. In all cases the sentence will not exceed the statutory maximum and in most cases it will be less than the maximum.
This case is being prosecuted by Assistant United States Attorney Justin J. Roberts, following an investigation by the Internal Revenue Service, Criminal Investigation Division, Akron, Ohio.
An information is only a charge and is not evidence of guilt. A defendant is entitled to a fair trial in which it will be the government’s burden to prove guilt beyond a reasonable doubt.
#####
