Ohio Man Pleads Guilty to Employment Tax Fraud Related to Dentistry Practice

An Ohio man, Eric Moesle of Pickerington, has pleaded guilty to charges of failing to pay more than $750,000 in employment taxes and not filing employment tax returns, according to an announcement from the Department of Justice.

Moesle, who served as the office manager for Elemental Dental in Pataskala, Ohio, from 2014 through 2020, was responsible for payroll, bookkeeping, and tax return preparation for the dentistry practice. Court documents and statements made in court reveal that, under Moesle’s direction and with his full knowledge, Elemental Dental withheld Social Security, Medicare, and income taxes from its employees’ wages, as reflected on paystubs and Forms W-2 issued to employees. However, the withheld taxes were not paid over to the IRS, nor were the required employment tax returns filed during that period. Additionally, the business also failed to pay the employer’s share of those taxes.

In 2022, when interviewed by IRS representatives, Moesle falsely claimed that he was unaware that the employment taxes had not been paid and that the required tax returns and Forms W-2 had not been filed. He also falsely stated that any failures or omissions were unintentional.

Moesle’s actions resulted in a tax loss to the IRS totaling $760,255.

The guilty plea was presented today to U.S. Magistrate Judge Norah McCann King for the Southern District of Ohio. A sentencing date will be set once the plea is accepted by a U.S. district court judge. Moesle faces a maximum penalty of five years in prison, a period of supervised release, and monetary penalties. The sentence will be determined by a federal district court judge, who will consider the U.S. Sentencing Guidelines and other statutory factors.

The case is being investigated by the IRS Criminal Investigation unit. Trial Attorneys Hayter Whitman and Jeffrey McLellan of the Justice Department’s Tax Division are prosecuting the case.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Kenneth L. Parker for the Southern District of Ohio made the announcement.

This article, "Ohio Man Pleads Guilty to Employment Tax Fraud Related to Dentistry Practice" was first published on Small Business Trends