State college man charged with failure to pay taxes


Date: December 15, 2021


WILLIAMSPORT — The United States Attorney's Office for the Middle District of Pennsylvania announced that on December 14, 2021, Scott Lykens of State College, Pennsylvania, was charged by criminal information for failure to pay federal income and payroll taxes.

According to United States Attorney John C. Gurganus, Lykens was the owner and operator of a medical billing company, Keystone Medical Management Solutions, Inc. (KMMS, Inc.) doing business in Centre County, Pennsylvania. The information alleges that KMMS, Inc. withheld taxes from its employees' paychecks, including federal income taxes, Medicare and Social Security taxes (referred herein as payroll taxes) and was required to make deposits of the payroll taxes to the IRS on a periodic basis and file Employer's Quarterly Federal Income Tax Returns. KMMS, Inc. as an employer was required to pay the employer's share of Social Security and Medicare taxes on behalf of its employees. It is alleged that between 2015 and 2019, Lykens failed to pay over to the IRS taxes that he had withheld from the employees of KMMS, Inc. The total unpaid tax liability was $1,044,796.

This case was investigated by the Internal Revenue Service. Assistant U.S. Attorney Geoffrey W. MacArthur is prosecuting the case.

Indictments and Criminal Informations are only allegations. All persons charged are presumed to be innocent unless and until found guilty in court.

A sentence following a finding of guilt is imposed by the Judge after consideration of the applicable federal sentencing statutes and the Federal Sentencing Guidelines.

The maximum penalty under federal law for this offense is five years of imprisonment, a term of supervised release following imprisonment, and a fine. Under the Federal Sentencing Guidelines, the Judge is also required to consider and weigh a number of factors, including the nature, circumstances and seriousness of the offense; the history and characteristics of the defendant; and the need to punish the defendant, protect the public and provide for the defendant's educational, vocational and medical needs. For these reasons, the statutory maximum penalty for the offense is not an accurate indicator of the potential sentence for a specific defendant.