The information charged the sole shareholder and owner of Custom property Services, Inc., a corporation that was engaged in the landscaping and lawn maintenance business and specialized in large commercial and municipal contracts. Between January 2000 through December 2002, Custom employed at least 20 employees per quarter. Corporations which have employees are required to file Employer Quarterly Tax Returns with the IRS reporting the taxes withheld from each employee’s paycheck based on each employee’s income, as well as taxes owed on that income, and to make deposits to the IRS of all such taxes.

On or about April 30, 2002, the defendant failed to collect and truthfully account for and pay over FICA taxes owed on the wages of his employees due and owing to the U.S. for the quarter.

In addition to imprisonment, the accused was ordered to pay $140,852.19 in restitution to the IRS and to a term of three years of supervised release.