Date: June 26, 2026
Contact: newsroom@ci.irs.gov
Harrisburg, PA – The United States Attorney’s Office for the Middle District of Pennsylvania announced that Dawn Herlocher of Loganton, Pennsylvania was charged by a federal grand jury with 40 counts of violating federal tax laws.
According to United States Attorney Brian D. Miller, the indictment alleges that Herlocher was the sole owner, operator, and member of two employee leasing and staffing companies. For each company, dating back to the tax quarter ending on June 30, 2020, and through the tax quarter ending on March 31, 2025, Herlocher failed to account for and pay over the trust fund taxes due and owing to the Internal Revenue Service, on behalf of the companies’ employees.
The Internal Revenue Service investigated the case. Assistant United States Attorney K. Wesley Mishoe is prosecuting the case.
Upon conviction on all counts in the Indictment, the maximum combined penalties are 200 years imprisonment, as well as a term of supervised release following imprisonment, a fine, and the imposition of a special assessment. A sentence following a finding of guilt is imposed by a court after consideration of the applicable federal sentencing statutes and the Federal Sentencing Guidelines.
IRS-CI is the law enforcement 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. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 18 field offices located across the U.S. and maintains an international presence through attaché posts abroad.