Morgantown woman sentenced for tax fraud


Date: April 11, 2022


Clarksburg, WV — Diann Carol Clark, of Morgantown, West Virginia, was sentenced today to five years of probation, with the first six months on home confinement, for a payroll tax fraud charge, United States Attorney William Ihlenfeld announced.

Clark pleaded guilty in November 2021 to one count of "Willful Failure to Collect or Pay Over Employment Tax." Clark was employed by Alpha Associates, Inc. in Morgantown. Clark was an office manager and bookkeeper at Alpha Associates, where she managed payroll between 2014 and 2018. Clark was responsible for collecting and paying over to the IRS Social Security, Medicare, and income taxes withheld from the wages of Alpha Associates employees. Despite knowing the firm withheld these payroll taxes from its employees' paychecks, Clark did not pay over approximately $1,900,000, in such taxes to the IRS.

Assistant U.S. Attorney Danae DeMasi-Lemon and Trial Attorney Kevin Schneider of the Justice Department's Tax Division prosecuted the case on behalf of the government. The IRS-Criminal Investigation investigated.

Chief U.S. District Judge Thomas S. Kleeh presided.