Date: March 11, 2020
TRENTON, N.J. – A Monmouth County, New Jersey, business owner admitted today to tax evasion and failure to pay the IRS over $540,000 in employment taxes.
Wilson Salas-Molina of Howell, New Jersey pleaded guilty before U.S. District Judge Peter G. Sheridan in Trenton federal court to an information charging him with one count of payroll tax evasion and one count of failure to collect, account for, and pay over payroll taxes.
According to documents filed in the case and statements made in court:
Salas-Molina was the owner and operator of US Contractor Inc. (aka Wilson Contractors Inc., aka WC Contractor Inc.), a roofing business located in Monmouth County. From 2012 to 2018, Salas-Molina was required to withhold and pay over to the IRS the employment taxes for US Contractor employees. Salas-Molina cashed checks he received from roofing clients at a check cashing service, and he paid his 14 employees in cash to conceal his payment of wages and his failure to report, account for, and pay over employment taxes to the IRS. The scheme resulted in a failure to withhold and pay over $540,000 in employment taxes to the IRS.
The count of tax evasion and the count of failure to collect, account for, and pay over payroll taxes each carry a maximum potential penalty of five years in prison and $250,000 fine, or twice the gross gain or loss from the offense. Sentencing is scheduled for July 13, 2020.
This matter was investigated by special agents of IRS – Criminal Investigation, under the direction of Special Agent in Charge John R. Tafur. The government is represented by Assistant U.S. Attorney Courtney A. Howard of the U.S. Attorney's Office Economic Crimes Unit in Newark.