PITTSBURGH, Pa. – A resident of Imperial, Pennsylvania, has been indicted by a federal grand jury in Pittsburgh on charges of failing to account for and pay over payroll taxes to the Internal Revenue Service, Acting United States Attorney Stephen R. Kaufman announced today.
The 16-count Indictment named Rebecca Lynn Boyce, 42, as the sole defendant.
According to the Indictment, Boyce operates Cutie Patootie Daycare, a childcare center in Imperial, Pennsylvania. The Indictment alleges that for each quarter during 2015 through 2018, Boyce withheld payroll taxes from employees of Cutie Patootie but failed to pay over these funds to the Internal Revenue Service and failed to account for the withholdings by filing quarterly Forms 941.
The law provides for a maximum total sentence of five years in prison, a fine of $250,000, or both. Under the Federal Sentencing Guidelines, the actual sentence imposed would be based upon the seriousness of the offenses and the prior criminal history, if any, of the defendant.
Assistant United States Attorney David Lew is prosecuting this case on behalf of the government.
The Internal Revenue Service – Criminal Investigation conducted the investigation leading to the Indictment in this case.
An indictment is an accusation. A defendant is presumed innocent unless and until proven guilty.