科罗拉多州医美企业主认罪：截留员工工资税款逾60万美元 12月11日量刑
美国司法部宣布，科罗拉多州 Parker 居民 Spencer Carrado 已于10月2日就一项就业税犯罪认罪。他经营医美企业 Spectrum Med Spa（又名 SculptedMD），被指从员工工资中扣下税款后未上缴国税局 IRS，造成逾60万美元税损。
据法庭文件与庭上陈述，Carrado 掌控 SculptedMD 的财务，该企业在多地经营「医疗水疗」业务。他负有从员工工资中代扣社会安全税、联邦医疗保险税与所得税并上缴 IRS、以及按季提交就业税申报表的义务。但从2020年第三季度到2024年第四季度，他扣下了员工的税款，却没有把这些钱交给 IRS，也没有提交全部应交的季度申报表，给美国造成的税损超过60万美元。
Carrado 承认的罪名是「故意未核算并上缴信托基金税款」一项。他定于12月11日量刑，最高可判5年监禁；最终刑期将由联邦地区法官参照《量刑指南》与其他法定因素决定。
司法部表示，此案是该部首次「全国税务执法 surge」行动的成果之一：今年9月初至10月14日，全国各地联邦检察官对76名被告采取了起诉行动，这些案件意图或估算造成的联邦收入损失合计超过4.9亿美元。此案由司法部国家欺诈执法司助理司法部长 Colin McDonald 宣布，国税局刑事调查局 IRS-CI 负责调查，刑事司税务科出庭律师 Stuart A. Wexler 负责起诉。
Colorado Medical Spa Owner Pleads Guilty to Employment Tax Crimes: Tax Loss Tops $600,000, Sentencing Set for December 11
A Parker, Colorado man who owned and operated a medical spa business has pleaded guilty to employment tax crimes, the U.S. Department of Justice announced. Spencer Carrado pleaded guilty on October 2, 2026, to willfully failing to pay over employment taxes on behalf of his business, causing a tax loss to the United States exceeding $600,000.
According to court documents and statements made in court, Carrado owned and operated Spectrum Med Spa, also known as SculptedMD, a medical spa operating in various locations, and exercised control over its financial affairs. He was responsible for withholding Social Security, Medicare and income taxes from his employees' wages and paying those funds over to the IRS, as well as filing quarterly employment tax returns. From the third quarter of 2020 through the fourth quarter of 2024, however, he withheld the taxes but did not pay them over to the IRS or file all required quarterly returns.
Carrado pleaded guilty to one count of willful failure to account for and pay over trust fund taxes. He is scheduled to be sentenced on December 11, 2026, and faces a maximum penalty of five years in prison; a federal district judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
The case was announced as part of the Justice Department's first-ever National Tax Enforcement Surge, in which federal prosecutors across the country, between early September and October 14, brought prosecutorial actions against 76 defendants whose alleged and proven crimes involved intended and estimated revenue losses of more than $490 million. Assistant Attorney General Colin McDonald of the National Fraud Enforcement Division made the announcement. IRS Criminal Investigation is investigating the case, and Trial Attorney Stuart A. Wexler of the Criminal Division's Tax Section is prosecuting it.
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图片来源：图：美国联邦法院大楼（资料图），来源 Wikimedia Commons，开放授权。Photo: A United States federal courthouse (file photo), via Wikimedia Commons.
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