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Press Release

South Euclid Attorney Ordered To Pay $523,000 In Restitution, Placed On Home Confinement

For Immediate Release
U.S. Attorney's Office, Northern District of Ohio

A South Euclid attorney was ordered to pay $523,253 in restitution and was sentenced to six months of home confinement for failing to report and pay employment taxes, said United States Attorney Steven M. Dettelbach and Kathy Enstrom, Special Agent in Charge of the IRS' Cincinnati Field Office. 

Ronald L. Rosenfield, 70, pleaded guity to a criminal information earlier this year.

“The IRS Criminal Investigation Division takes these violations of law very seriously,” Enstrom said. "Employment tax fraud can also impact employees, who may see future benefits such as social security, Medicare and Unemployment Compensation reduced or eliminated because of their employers not complying with the law.”

The unpaid taxes consisted of income taxes and FICA taxes withheld from the wages paid by his law firm, Ronald Rosenfield Co., L.P.A., including his own wages, for the eighteen consecutive calendar quarters from December 2006 through March 2011, according to the information. The information also alleged that Rosenfield failed to report and pay an unspecified amount of additional employment taxes for all of the prior quarters dating back to June 2001.

At all relevant times, Rosenfield retained a national payroll firm, which prepared the law firm’s required employment tax returns for him to file with the Internal Revenue Service. Rosenfield, however, did not file any of those returns and made no payments of the taxes reported on those returns, according to the information. Moreover, the information alleged that Rosenfield claimed credits on his personal income tax returns for his unpaid income tax withholdings.

The case was prosecuted by Assistant United States Attorney Justin J. Roberts, following an investigation by the Internal Revenue Service – Criminal Investigation, Independence, Ohio.

Updated March 12, 2015