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Date: Oct. 14, 2026
Contact: newsroom@ci.irs.gov
A Parker, Colorado man pleaded guilty on Oct. 2, 2026, to willfully failing to pay over employment taxes on behalf of the medical spa business he owned and operated.
The following is according to court documents and statements made in court: Spencer Carrado owned and operated “Spectrum Med Spa,” also known as “SculptedMD,” a “medical spa” operating in various locations. Carrado exercised control over SculptedMD’s financial affairs. He also was responsible for withholding Social Security, Medicare and income taxes from his employees’ wages and paying those funds over to the IRS, as well as filing quarterly employment tax returns with the IRS. From the third quarter of 2020 through the fourth quarter of 2024, however, Carrado withheld taxes from his employees’ wages but did not pay over those taxes to the IRS or file all required quarterly employment tax returns. In total, Carrado caused a tax loss to the United States exceeding $600,000.
Carrado pleaded guilty to one count of willful failure to account for and pay over trust fund taxes. He is scheduled to be sentenced on Dec. 11, 2026, and faces a maximum penalty of five years in prison. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
Assistant Attorney General Colin McDonald of the Justice Department’s National Fraud Enforcement Division made the announcement.
IRS Criminal Investigation is investigating the case.
Trial Attorney Stuart A. Wexler of the Criminal Division’s Tax Section is prosecuting the case.
On April 7, the Department of Justice announced the creation of the Fraud Division. The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.
IRS-CI is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 16 field offices located across the U.S. and maintains an international presence through attaché posts abroad.