Colorado man sentenced to 18 months in federal prison and ordered to pay over $350,000 in restitution for failing to pay employment taxes


Date: May 31, 2022


United States Attorney Bob Murray announced today that Curtis Alan Perry, of Windsor, Colorado, was sentenced on 12 counts of failure to account for and pay trust fund taxes. He appeared before United States District Court Judge Nancy D. Freudenthal on May 23, 2022. The court sentenced Perry to 18 months' imprisonment followed by 3 years of supervised release and ordered Perry to pay $356,280.37 in restitution and a $1,200 special assessment.

Between 2013 and 2016, Curtis Perry operated an ammunition-manufacturing-and-sales business in Laramie, Wyoming, which made and marketed ammunition under the Ammo Kan brand. Although he withheld federal taxes from his employees' paychecks, Perry did not pay those taxes to the Internal Revenue Service. Instead, Perry used the unpaid employment taxes to support himself and his business. Following indictment, Perry pled guilty to 12 counts of tax evasion. The sentencing judge found that Perry also evaded federal excise taxes on ammunition sales. The total tax loss to the United States government caused by Perry was approximately $356,280.

"Employment tax evasion results in the loss of tax revenue to the U.S. government and the loss of future Social Security and Medicare benefits for those employees," said United States Attorney Bob Murray. "Each year, the vast majority of Wyoming businesses follow the tax laws and pay their fair share. Those who willfully evade such obligations should fully expect to be held accountable for their criminal conduct. Thanks to our partners at the IRS Criminal Investigation Division and the Alcohol and Tobacco Tax and Trade Bureau for their investigative efforts in this case."

"The sentence handed down today is a direct reflection of the seriousness of Mr. Perry's crimes," said Andy Tsui, Special Agent in Charge, IRS Criminal Investigation Denver Field Office. "Not only is Perry guilty of crimes against the federal government, but he also attempted to obstruct the IRS's investigation. These actions will not be tolerated, and the judge's ruling sends a clear message to others that may believe they are above the law."

This case was investigated by the Internal Revenue Service Criminal Investigation's Denver Field Office, and Alcohol and Tobacco Tax and Trade Bureau. United States Attorney Eric J. Heimann prosecuted the case at sentencing.