俄亥俄州女子挪用从员工工资中扣下的税款 被判监禁18个月
位于美国俄亥俄州 Wayne 县 Wooster 市的51岁女子 Brenna Butdorf，已被联邦法院判刑。美国司法部俄亥俄北区联邦检察官办公室公布，Butdorf 在承认「未如实核算并上缴信托基金税款」罪名后，被判处18个月监禁，其后3年监管释放；她还被勒令支付55,000美元罚金、向国税局（IRS）赔偿198,448.75美元，并须向另一名受害人另付147,992.50美元，作为监管释放的条件。
法庭文件显示，Butdorf 负责管理其丈夫拥有的一家电气承包公司的财务，该公司以他们的住所为经营地点。联邦法律要求这类公司从员工工资中扣下社会安全税、医疗保险税与联邦所得税，并把款项上缴美国政府。
Butdorf 以会计与办公室经理的身份从公司员工工资中扣下这些税款，但她没有把钱汇给国税局，而是用未上缴的税款向自己与丈夫付款。她把这些钱花在自己与家人身上，包括在佛罗里达州购买一套公寓，以及支付私人营地、射击俱乐部与度假的费用。
调查人员查明，2015年至2021年间，Butdorf 累计未向政府缴纳超过494,000美元的就业税。
此案由国税局刑事调查处（IRS-CI）克利夫兰办公室调查，联邦助理检察官 Megan R. Miller 负责起诉。
（来源：美国司法部）
Ohio Woman Sentenced to 18 Months in Prison for Failing to Pay Over $494,000 in Employment Taxes
Brenna Butdorf, 51, of Wooster, in Wayne County, Ohio, has been sentenced in federal court. The U.S. Attorney's Office for the Northern District of Ohio announced that Butdorf was sentenced to 18 months in prison, followed by three years of supervised release, after pleading guilty to failing to truthfully account for and pay over trust fund taxes. She was also ordered to pay a $55,000 fine, $198,448.75 in restitution to the IRS, and an additional $147,992.50 to another victim as a condition of her supervised release.
According to court documents, Butdorf managed the finances of an electrical contracting company that her husband owned and that was based out of their home. Federal law requires such companies to withhold Social Security, Medicare and federal income taxes from employees' paychecks and then remit them to the United States.
In her role as accountant and office manager for her husband's business, Butdorf withheld these taxes from the company's employees. Instead of remitting the funds to the IRS, she issued payments to herself and her husband, funded by the unremitted employment tax withholdings. She then spent the proceeds on herself and her family, including purchasing a condominium in Florida and paying dues for a private camp, a shooting club and vacations.
In total, investigators discovered that from 2015 to 2021, Butdorf failed to pay more than $494,000 in employment taxes to the government.
The investigation was conducted by the IRS Criminal Investigation Division's Cleveland office. Assistant U.S. Attorney Megan R. Miller led the prosecution.
(Source: U.S. Department of Justice)
来源：美国司法部
发布：GSM·美国（发布链接）
图片来源：图：美国司法部大楼入口（G. Edward Johnson 摄，CC BY 4.0，Wikimedia Commons）。 / Photo: Entrance of the U.S. Department of Justice headquarters (photo by G. Edward Johnson, CC BY 4.0, via Wikimedia Commons).
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