Philadelphia Businessman Ordered to Pay $81,217 in Restitution for Failure to Pay Employment Taxes

PHILADELPHIA, PA – United States Attorney William M. McSwain announced today that Jong Young Choi, 46, of Chalfont, PA, was ordered to pay $81,217.00 in restitution for willful failure to pay employment taxes. He was also sentenced to 5 years' probation for his conduct.  Choi, as the president and sole shareholder of JUNS, Inc., doing business as Daisy Dry Cleaners, located in Philadelphia, was responsible for collecting, accounting for, and paying employment taxes due to the Internal Revenue Service from January 1, 2012 through January 31, 2016.  He failed to collect and pay approximately $67,931 in employment taxes for his employees.

“By ignoring his employment tax obligations for years, Choi lived by his own set of self-imposed rules, but his criminal conduct eventually caught up with him,” said U.S. Attorney McSwain.  “Failure to pay employment taxes is a federal crime – one that my Office takes seriously.  We will continue to hold people accountable when they willfully fail to pay taxes owed to the Internal Revenue Service.”

“When Jong Choi made the decision not to collect and turn over all IRS withholding taxes, he also made the decision to cheat his employees and other honest taxpayers,” said IRS Criminal Investigation Special Agent in Charge Guy Ficco. "The investigation of employment tax fraud is a priority for the special agents of IRS-CI as our system of taxation depends on everybody paying their fair share. Let today’s sentence serve as a warning to those contemplating similar actions."

The case was investigated by the Internal Revenue Service, Criminal Investigation Division and is being prosecuted by Assistant United States Attorney Terri A. Marinari.