Date: January 27, 2021 Contact: email@example.com Joseph Kott of Sun Prairie, Wisconsin, is charged with 17 counts of failing to account for and pay over to the IRS all of the federal income taxes withheld and Social Security and Medicare taxes ("FICA taxes") due to the United States, on behalf of Alpha Electric, LLC ("Alpha") and its employees. Kott was the owner and operator of Alpha, an electrical installation and services business located in Sun Prairie. The indictment alleges that Kott failed to file quarterly employment tax returns for Alpha, failed to pay FICA taxes withheld from wages of Alpha's employees, and failed to pay the employer's matching share of FICA Taxes. The 17 counts of the indictment allege that Kott failed to pay to the IRS a total of $377,855.24 in payroll taxes between 2014 and 2018. If convicted, Kott faces a maximum penalty of 5 years in federal prison on each count. The charges against Kott are the result of an investigation by IRS Criminal Investigation. Assistant U.S. Attorney Daniel Graber is handling the prosecution.