[vc_row][vc_column][vc_column_text]
Imperial, Pennsylvania Daycare Owner Goes to Jail for Not Pay Over Taxes
A daycare operator in Imperial, Pennsylvania has been sentenced to one day of imprisonment followed by three years of supervised release, including six months of home detention, and ordered to pay $367,956.89 in restitution to the Internal Revenue Service (IRS) for failing to account for and pay over payroll taxes. Rebecca Lynn Boyce, 44, owned and operated Cutie Patootie Daycare in Imperial from at least 2006 through at least 2019. During this time, the daycare withheld payroll taxes from employee paychecks, but Boyce failed to pay these taxes to the IRS and failed to file the required Forms 941, Employer’s Quarterly Federal Tax Return, from March 2015 to December 2018. Boyce was informed of her obligation to file these forms and make payroll tax payments during an IRS audit and collection activities that preceded the charged period. The case was investigated by the IRS’s Criminal Investigation division and prosecuted by Assistant United States Attorney David Lew.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][us_image][/vc_column][/vc_row][vc_row][vc_column][us_image][/vc_column][/vc_row]