新泽西州骨科医生拖欠员工工资税逾150万美元认罪：同意赔偿逾152万美元、面临最高5年监禁
美国司法部11月10日宣布，新泽西州 Hackensack 61岁骨科医生 Brian Mehling 对一项未依法征收、核算并缴纳工资税的罪名认罪。根据法庭文件与庭上陈述，Mehling 在2014年至2018年间的10个季度里，没有把从员工工资中扣下的税款足额上缴国税局（IRS），造成逾150万美元损失。
Mehling 创办了 Mehling Office Management LLC，用这家公司给自己和诊所的其他员工发放工资。为追缴这家公司的工资税，国税局启动征缴程序，一名国税局征税人员在2016年10月约谈了 Mehling。他在约谈中承认，自己是这家公司负责核算与缴纳工资税的人，承认此前多个季度没有上缴税款，而是把钱用于支付其他开支，包括他名下房产的抵押贷款。
按照认罪协议，Mehling 同意向国税局赔偿 1,526,281 美元。他认罪的这一项罪名最高可判5年监禁，具体刑期将由联邦地区法官在参照联邦量刑指南与其他法定因素后决定，量刑定于2027年3月16日。
这项宣布由司法部国家欺诈执法司助理司法部长 Colin M. McDonald 与新泽西区联邦检察官 Robert Frazer 作出。案件由国税局刑事调查局（IRS Criminal Investigation）调查，由司法部国家欺诈执法司税务科出庭律师 Likhitha Butchireddygari 与新泽西区助理联邦检察官 Eli Jacobs 负责起诉。（来源：美国司法部）
New Jersey Orthopedic Surgeon Pleads Guilty to Failing to Pay Over $1.5 Million in Payroll Taxes
The U.S. Department of Justice announced on November 10 that Brian Mehling, 61, of Hackensack, New Jersey, an orthopedic surgeon, pleaded guilty to one count of failing to collect, account for, and pay over payroll taxes. According to court documents and statements made in court, Mehling failed to pay over the full amount of taxes withheld from employees' paychecks to the Internal Revenue Service (IRS) for one quarter in 2014, three quarters in 2015, three quarters in 2016, two quarters in 2017, and one quarter in 2018, causing a loss of more than $1.5 million.
Mehling formed Mehling Office Management LLC in order to pay himself and other employees of his medical practice. To collect the company's payroll taxes, the IRS initiated a collections action, and an IRS revenue officer interviewed Mehling in October 2016. In that interview, Mehling admitted that he was the responsible person for accounting for and paying over payroll taxes at the company, that he had failed to remit taxes for prior quarters, and that he had paid other expenses instead, including mortgages on his properties.
As part of his plea agreement, Mehling agreed to pay restitution of $1,526,281 to the IRS. The count to which he pleaded guilty carries a maximum penalty of five years in prison. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Sentencing is scheduled for March 16, 2027.
Assistant Attorney General Colin M. McDonald of the Justice Department's National Fraud Enforcement Division and U.S. Attorney Robert Frazer for the District of New Jersey made the announcement. IRS Criminal Investigation is investigating the case. Trial Attorney Likhitha Butchireddygari of the National Fraud Enforcement Division's Tax Section and Assistant U.S. Attorney Eli Jacobs for the District of New Jersey are prosecuting the case. (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：美国司法部总部大楼（四级图库联邦核心包固定图）。 / Image: U.S. Department of Justice headquarters (fixed image from the federal core asset pack).
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