Massachusetts News: BOSTON, Moses Rapoza, Operator of Fall River Glass Company Charged with Failing to Pay Required Employee Taxes

BOSTON, Ms. – The owner of a Fall River-based glass company was charged in an indictment in connection with failing to pay the IRS taxes he withheld from his company’s employees.

Moses Rapoza, 83, of Lakeville, was charged in an indictment unsealed today with one count of filing a false tax return and eleven counts of failing to pay over to the IRS the taxes he withheld from employee wages. Rapoza’s whereabouts are currently unknown.

According to the indictment, Rapoza was the owner and operator of Global Specialty Glass Contractors, Inc., a glass installation business located in Fall River. From 2011 through 2014, Rapoza allegedly withheld income taxes and Federal Insurance Contributions Act (FICA) taxes from wages he paid to his employees, but failed to pay the taxes to the IRS on behalf of the employees. Rapoza allegedly filed a false Form 941 tax return with the IRS, knowing that it understated the amount of wages paid to employees, and that – although he had withheld more than $170,000 in taxes from employee wages – he failed to pay those taxes over to the IRS.

The charge of filing a false tax return provides for a sentence of no greater than three years in prison, one year of supervised release and a fine of $250,000. The charge of failure to pay over taxes provides for a sentence of no greater than five years in prison, three years of supervised release and a fine of $250,000. Sentences are imposed by a federal district court judge based on the U.S. Sentencing Guidelines and other statutory factors.

United States Attorney Andrew E. Lelling and Kristina O’Connell, Special Agent in Charge of the Internal Revenue Service’s Criminal Investigation in Boston, made the announcement today. Assistant U.S. Attorney Victor A. Wild of Lelling’s Economic Crimes Unit is prosecuting the case.

The details contained in the indictment are allegations. The defendant is presumed innocent unless and until proven guilty beyond a reasonable doubt in a court of law.

SOURCE: news provided by JUSTICE.GOV on Thursday, September 27, 2018.