Las Vegas dentist pleads guilty to failing to pay employment taxes


Date: January 27, 2023


A Nevada-licensed dentist pleaded guilty yesterday to willfully failing to pay over employment taxes withheld from employees of his Las Vegas practice.

According to court documents, Timothy Wilson of Phoenix, Arizona, was a Nevada-licensed dentist who owned and operated Starsmiles Children's Dentistry, LLC, a pediatric dental practice with offices located in North Las Vegas and Las Vegas. As the sole owner of Starsmiles, Wilson was responsible for collecting and paying over to the IRS the income, Medicare, and Social Security taxes withheld from the wages paid to Starsmiles' employees. From 2011 through 2014, Wilson withheld these taxes from his employees' wages but did not to pay the withholdings to the IRS. In total, Wilson caused a tax loss of $289,654.63.

Wilson is scheduled to be sentenced on April 24, 2023, and faces a maximum penalty of 5 years in prison. He also faces a period of supervised release, restitution, and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department's Tax Division and United States Attorney Jason M. Frierson for the District of Nevada made the announcement.

IRS-Criminal Investigation is investigating the case.

Trial Attorneys Patrick Burns and Regina Jeon of the Justice Department's Tax Division are prosecuting the case.