Hallam man sentenced to six months confinement for willful failure to pay over tax


Date: January 19, 2023

Contact: newsroom@ci.irs.gov

United States Attorney Steven Russell announced that Christopher D. Weaver, of Hallam, Nebraska, was sentenced today in Lincoln, Nebraska, by United States District Judge John M. Gerrard for willful failure to pay over tax. Weaver was sentenced to six months of community confinement, two years of supervised release, and a $100 special assessment. There is no parole in the federal system. Weaver was additionally ordered to pay a fine of $10,000.

The investigation of this case revealed that Weaver failed to file Forms 941 and pay over the trust fund taxes for his two businesses, Structural Enterprises, Inc. and SEi Millwright Service, Inc., for a period of approximately 10 years from 2010 until 2020. Specifically, during the third quarter of the year 2016, for the months of July 1, 2016 through September 30, 2016, Weaver deducted and collected from the total taxable wages of Structural Enterprises, Inc employees, "payroll taxes" in the amount of approximately $92,986.91 for the quarter ending September 30, 2016. Weaver willfully failed to pay over to the Internal Revenue Service the $92,986.91 in "payroll taxes" due and owing to the United States of America. Since being charged, Weaver has paid all payroll taxes due and owing and filed the required tax forms.

This case was investigated by the Internal Revenue Service – Criminal Investigation.