Date: June 24, 2020
BOSTON – The owner of a Chelmsford paving company pleaded guilty last week to a payroll tax scheme resulting in a $300,000 tax loss announced Kristina O'Connell, Special Agent in Charge, Internal Revenue Service - Criminal Investigation.
Robert W. Joyce of Carlisle, pleaded guilty on Friday, June 19, 2020 to one count of willful failure to collect and pay over taxes. U.S. District Court Judge Nathaniel M. Gorton scheduled sentencing for Oct. 20, 2020.
For tax years 2012 through at least 2014, Joyce paid a portion of the wages to employees of his two companies, Allied Paving and Allied Equipment, "under the table." He did so by paying them from his own personal bank account, rather than through the business accounts. In doing so, Joyce did not collect, account for, or pay the IRS the income withholding and FICA taxes that he, as the employer, was required to. Joyce also caused Allied Paving and Allied Equipment to file false returns with the IRS which underreported the actual wages he paid his employees, as well as the employment taxes due to the IRS. In total, Joyce caused a loss to the IRS of at least $331,060.
The charging statute provides for a sentence of up to five years in prison, three years of supervised release and a fine of $250,000, or twice the gross gain or loss, whichever is greater. Sentences are imposed by a federal district court judge based upon the U.S. Sentencing Guidelines and other statutory factors.
Assistant U.S. Attorneys Sandra S. Bower and Sara Miron Bloom of Lelling's Criminal Division are prosecuting the case.