Bedford Man Charged For Failure To Pay Payroll Taxes

WILLIAMSPORT - The United States Attorney’s Office for the Middle District of Pennsylvania announced that Michael Boggs, age 39, of Bedford, Pennsylvania, was charged on August 16, 2019, in a criminal information for failure to pay employment taxes to the Internal Revenue Service.

According to United States Attorney David J. Freed, Boggs was the owner of Meadowview Manor Services, LLC, an assisted living center in Mifflin County, PA.  The criminal information alleges that from 2014 through 2016, Boggs withheld payroll taxes from his employees but never remitted the monies collected to the IRS. Payroll taxes include both the employees’ portion of the income tax on their wages, and taxes owed by an employer directly to the IRS for Medicare and Social Security under the Federal Insurance Contributions Act (FICA).

The case was investigated by the Internal Revenue Service.  Assistant United States Attorney Geoffrey W. MacArthur is prosecuting the case.

Criminal Informations are only allegations.  All persons charged are presumed to be innocent unless and until found guilty in court.

A sentence following a finding of guilt is imposed by the Judge after consideration of the applicable federal sentencing statutes and the Federal Sentencing Guidelines.

Boggs faces a maximum sentence of five years in prison and fine of $10,000.  Under the Federal Sentencing Guidelines, the Judge is also required to consider and weigh a number of factors, including the nature, circumstances and seriousness of the offense; the history and characteristics of the defendant; and the need to punish the defendant, protect the public and provide for the defendant's educational, vocational and medical needs. For these reasons, the statutory maximum penalty for the offense is not an accurate indicator of the potential sentence for a specific defendant.

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