Louisville, KY – A Louisville man was sentenced to a 15-month term of imprisonment today for willful failure to pay over the federal income taxes and Federal Insurance Contributions Act (FICA) taxes withheld from his employees’ paychecks.
U.S. Attorney Michael A. Bennett of the Western District of Kentucky and Special Agent in Charge Bryant Jackson of the Internal Revenue Service, Criminal Investigation, Cincinnati Field Office, made the announcement.
According to court documents, Christopher S. Moyer, 69, was the owner and sole operator of TT Repairs, LLC. Moyer functioned as the general manager of TT Repairs, LLC, and was responsible for payroll. From the third quarter of 2015 through the fourth quarter of 2018, Moyer withheld income taxes and FICA taxes from his employees’ paychecks but failed to turn the money over to the Internal Revenue Service.
Moyer was also sentenced to a $10,000 fine and a two-year period of supervised release upon his release from prison. There is no parole in the federal system. Moyer has also entered into an agreement to pay the taxes he owes, in addition to penalties and interest. Prior to sentencing, Moyer made a $1 million payment on the amount due.
The IRS Criminal Investigation investigated the case.
Assistant U.S. Attorney Amanda E. Gregory prosecuted the case.