Criminal informant4/24/2023 Between 20, Hoffman failed to pay $241,362.92 in employment taxes. Hoffman engaged in this conduct, at least in part, so that he could receive the funds before any levies on the account could be made by the IRS, which resulted in the account having a low balance from time to time in the event the IRS levied on the account. In 2014, Hoffman began the practice of transferring funds from the firm's trust fund account to its operating account and then immediately writing checks to himself that he cashed or deposited into his personal bank account. Thereafter, several levy payments totaling more than $46,000 were received from the bank that held the Hoffman Law operating account. In October 2013, the IRS notified Hoffman of its intent to file levies to collect the taxes due for 20. For example, as of October 31, 2015, Hoffman failed to pay over to the Internal Revenue Service $11,155.12 in payroll taxes he owed for the previous quarter ending September 30, 2015. As owner, operator, and sole employee of Hoffman Law, Hoffman had the authority required to exercise significant control over the corporate financial business affairs of Hoffman Law, and had the responsibility to collect, truthfully account for, and pay over "payroll taxes" of Hoffman Law to the Internal Revenue Service.īetween 20, Hoffman Law failed to pay over to the Internal Revenue Service payroll taxes which were due and owing to the United States of America. In addition, Hoffman Law was required to file quarterly tax forms showing employee wages subject to withholding, the total amount of income taxes withheld, the total amount of "payroll taxes" due, and the total tax deposits. Hoffman Law was required to make deposits of "payroll taxes" to the Internal Revenue Service on a periodic basis. Hoffman Law, by and through Hoffman as the sole employee, was obligated to withhold taxes from his employee compensation, including federal income taxes, and Medicare and Social Security taxes, also known as FICA or payroll taxes. Hoffman was the owner, operator, and sole employee of Hoffman Law, and exercised control over the business affairs, including authorizing business expenses, authorizing payment of employee compensation, approval of payments made by the corporation, and approval of payment of "payroll taxes" to the Internal Revenue Service. LLO was a professional corporation doing business as a law firm in Lincoln. Senior Judge Gerrard ordered Hoffman to pay $325,197.90 in restitution.īetween 20, Hoffman Law Office, P.C. There is no parole in the federal system. After his release from prison, Hoffman will begin a two-year term of supervised release. Hoffman was sentenced to two years in prison. Gerrard for willful failure to collect or pay over employment taxes. Contact: States Attorney Steven Russell announced that Craig Hoffman, of Lincoln, Nebraska, was sentenced on March 20, 2023, in Lincoln by Senior United States District Judge John M.
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