A suspended attorney from Newark admitted he failed to pay personal and employment payroll taxes, Acting U.S. Attorney William E. Fitzpatrick announced.
Richard Roberts, 79, of Bloomfield, New Jersey, pleaded guilty before U.S. District Judge U.S. District Judge Esther Salas in Newark federal Court to an information charging him with one count of failing to pay payroll taxes and one count of failing to pay personal income taxes.
According to documents filed in the case and statements made in Court:
Roberts was the sole owner of legal practice he operated out of a law office in Newark.
He maintained at least one employee, besides himself, and managed all aspects of the law office.
Roberts was required to deduct and withhold federal income and insurance taxes from his employees’ wages.
He was required to prepare and file quarterly forms that reported to the IRS the total amount of wages paid by an employer to all employees (Forms 941).
Roberts was required to pay the employer’s portion of the payroll tax to the IRS. For the 12 quarters of the tax years 2009 through 2011, Roberts failed to make any payroll tax payment to the IRS.
In each quarter, Roberts either failed to file a Form 941 or failed to pay the payroll tax reflected on the form.
Roberts has not paid personal income taxes since at least 2000. On June 24, 2012, Roberts filed a tax return for the tax years 2007 through 2010, listing the amount of tax due on each return.
For example, on the 2010 tax return, Roberts listed a tax due of $20,361, but he has to date failed to pay the tax for tax years 2007 through 2010.
The count of failure to pay payroll taxes carries a maximum potential penalty of five years in prison and a fine of the greater of $250,000, twice the gross profits to Roberts or twice the gross loss to the victim.
The count of failure to pay income taxes carries a maximum potential penalty of one year in prison and a fine of the greater of $100,000, twice the gross profits to Roberts or twice the gross loss to the victim.
Sentencing is scheduled for Aug. 1, 2017.
Acting U.S. Attorney Fitzpatrick credited special agents of IRS-Criminal Investigation, under the direction of Special Agent in Charge Jonathan D. Larsen, and investigators of the U.S. Attorney’s Office with the investigation leading to today’s guilty plea.