得州建筑公司老板阻挠国税局征收140万美元欠税：判刑30个月
美国司法部10月29日宣布，得克萨斯州一家建筑公司老板 David Stone 当天被判处30个月联邦监禁，罪名是阻挠美国国税局（IRS）征收其公司拖欠的雇员税款。Stone 经营的 Engineered Metals Company 从事屋面、墙板与金属板业务，总部位于得州奥斯汀（Austin）。
据司法部今年4月发布的认罪公告，Stone 故意不向国税局缴纳从公司员工名下代扣的雇员税。国税局启动征收程序后，他停止申报个人所得税，并用公司账户支付子女抚养费、赡养费等个人开支，把资金置于自己名下之外，以隐瞒收入、逃避征收。
司法部表示，Stone 的阻挠行为从2013年持续到2024年，给美国造成约140万美元的税收损失。今年4月，他就「以腐败手段企图阻挠税法正常执行」一项罪名认罪，该罪名最高刑期为三年，29日判处的刑期为30个月。
本案由国税局刑事调查局（IRS-CI）调查，司法部刑事司税务科助理副主管 David Zisserson 与审判律师 Caroline Pearson 负责起诉，判刑结果由司法部得克萨斯州西区联邦检察官办公室发布。
Texas Construction Company Owner Sentenced to 30 Months in Prison for Obstructing IRS Efforts to Collect $1.4 Million in Unpaid Taxes
The U.S. Department of Justice announced on October 29 that David Stone, the owner of a Texas construction company, was sentenced that day to 30 months in federal prison for obstructing the Internal Revenue Service's efforts to collect unpaid employment taxes owed by the business. Stone owned and operated Engineered Metals Company, a roofing, siding and sheet metal business based in Austin, Texas.
According to the Justice Department's release issued when Stone pleaded guilty in April, Stone willfully failed to pay over employment taxes he had collected on behalf of the company's employees. After the IRS began collection proceedings, Stone stopped filing individual income tax returns and used business accounts to pay personal expenses, such as child support and alimony, to keep funds out of his own hands and conceal his income from the IRS.
The department said Stone's obstructive actions persisted from 2013 through 2024 and caused a tax loss to the United States of approximately $1.4 million. He pleaded guilty in April to corruptly endeavoring to obstruct the due administration of the internal revenue laws, a charge carrying a maximum penalty of three years in prison, and received a 30-month sentence on October 29.
IRS Criminal Investigation investigated the case. Assistant Deputy Chief David Zisserson and Trial Attorney Caroline Pearson of the Criminal Division's Tax Section prosecuted the case, and the sentence was announced by the U.S. Attorney's Office for the Western District of Texas.
来源：GSM·美国（原文链接）
图片来源：图：位于华盛顿的美国国税局总部大楼（素材库 federal-core 固定图）。GSM 素材库。 / The Internal Revenue Service headquarters building in Washington. GSM asset library (federal-core pack).
