Bozeman construction company owner admits failing to pay payroll, withholding taxes of more than $800,000 to IRS


Date: April 2, 2024


MISSOULA — The owner of a Bozeman construction company accused of not paying to the IRS employee-related taxes of more than $800,000 admitted to tax crimes today, U.S. Attorney Jesse Laslovich said.

The defendant, Joseph Glen Dickey pleaded guilty to failure to truthfully account for and pay over withholding and FICA taxes, a felony, and failure to file employer’s quarterly return and pay tax, a misdemeanor. Dickey faces a maximum of five years in prison, a $250,000 fine and three years of supervised release.

U.S. Magistrate Judge Kathleen L. DeSoto presided. Sentencing was set for Aug. 14 before U.S. District Judge Dana L. Christensen. The court will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Dickey was detained pending further proceedings.

The government alleged in court documents that Dickey is the owner of Alpine Customs, Inc., a commercial construction company that has employed 60 or more individuals. Dickey acted as Alpine’s general manager and exercised control over every aspect of the business, including approving company payments and overseeing company bank accounts. Alpine withheld payroll taxes from employees’ paychecks, including federal income taxes and Social Security and Medicare taxes. Alpine also was required to make quarterly deposits of those payroll taxes and additional employer payroll contributions to the IRS.

Dickey did not timely deposit several employee or employer payroll taxes from 2018 to 2021. Dickey knew of the requirements and his bookkeepers and IRS officers repeatedly advised Dickey of these legal obligations. In total, Dickey failed to timely pay $803,374 in employer and employee payroll taxes.

Assistant U.S. Attorney Karla E. Painter is prosecuting the case. The IRS Criminal Investigation (CI) conducted the investigation.

CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a more than a 90 percent federal conviction rate. The agency has 20 field offices located across the U.S. and 12 attaché posts abroad.