Imperial, Pennsylvania daycare operator sentenced for failing to account for and pay over taxes


Date: December 12, 2022


Pittsburgh, PA — A resident of Imperial, Pennsylvania has been sentenced in federal court to one day of imprisonment to be followed by three years of supervised release, the first six months of which are to be served on home detention, and ordered to pay $367,956.89 in restitution to the Internal Revenue Service, on her conviction for failing to account for and pay over payroll taxes to the Internal Revenue Service, United States Attorney Cindy K. Chung announced today.

United States District Judge Nicholas Ranjan imposed the sentence on Rebecca Lynn Boyce.

Previously, in connection with her guilty plea, the court was advised that from at least 2006 through at least 2019, Boyce owned and operated Cutie Patootie Daycare, a childcare center in Imperial, Pennsylvania. During that period, Cutie Patootie employed staff and withheld payroll taxes from the paychecks of its employees. Cutie Patootie was required to pay over payroll taxes to the IRS on a periodic basis and was required to account for payroll taxes by filing with the IRS on a quarterly basis Form 941, an Employer's Quarterly Federal Tax Return. Boyce failed to pay over payroll taxes to the IRS and failed to file any Forms 941 from the quarter ending March 31, 2015, through the quarter ending Dec. 31, 2018. Boyce was informed of her obligation to file Forms 941 and make payroll tax payments during IRS audit and collections activities that preceded the periods charged in the Indictment.

Assistant United States Attorney David Lew prosecuted this case on behalf of the government.

The Internal Revenue Service, Criminal Investigation conducted the investigation leading to the successful prosecution of Boyce.