Iowa Man Pleads Guilty in Federal Court to Failure to Pay Employment Taxes and File Federal Return

DES MOINES, Iowa – On Monday, July 31, 2023, an Iowa man pled guilty to Willful Failure to Pay Over Employment Taxes and Willful Failure to File an Income Tax Return.

As described in public court records, Thomas James Morford, 50, operated a concrete construction business within the Southern District of Iowa. During the fourth quarter of 2019, Morford collected and willfully failed to pay more than $9,000 in employee Federal Insurance Contribution Act (FICA) taxes to the United States. Additionally, for the year 2020, Morford willfully failed to file a federal tax return.

Morford is scheduled to be sentenced on December 1, 2023. A federal district court judge will determine the sentence after considering the United States Sentencing Guidelines and other statutory factors.

United States Attorney Richard D. Westphal of the Southern District of Iowa made the announcement. The Internal Revenue Service Criminal Investigation Division is investigating the case.