Middletown woman pleads guilty to failure to pay over tax

 

Date: April 26, 2022

Contact: newsroom@ci.irs.gov

David C. Weiss, U.S. Attorney for the District of Delaware, announced that a Delaware woman pleaded guilty today in federal court to failure to account for and pay over federal employment taxes. Chief Judge Colm F. Connolly accepted the plea.

According to court documents, Nyashia Coryaba, of Middletown, the owner of a home healthcare agency, failed to pay over to the Internal Revenue Service the federal income taxes withheld from her employees during the third quarter of 2019. Coryaba further admitted to failing to pay over these same taxes between June 2015 and December 2019. Defendant also agreed to pay restitution to the Internal Revenue Service in the amount of $579,640.22.

Coryaba faces a maximum penalty of 5 years in prison when sentenced on August 31, 2022. Judge Connolly will determine her sentence after taking into account the U.S. Sentencing Guidelines and other statutory factors.

U.S. Attorney Weiss commented on the plea, "The failure to pay over employment taxes is not only a theft from the government, it is also a theft from the workers whose taxes have been withheld. My office will continue to pursue cases where hard working individuals are victimized by their employer's failure to comply with tax obligations."

Coryaba chose to pay personal expenditures using funds from her company, all while being fully aware that she had not paid over to the IRS payroll taxes withheld from her employees' paychecks," said IRS Criminal Investigation Special Agent in Charge Yury Kruty. "Her actions adversely affect her employees' ability to collect future social security and Medicare benefits. We will continue to track down and hold accountable those who fail to remit to the IRS payroll taxes."

IRS-Criminal Investigation investigated the case. Assistant U.S. Attorney Lesley F. Wolf is prosecuting the case.