Barry Lee White, Tax Evasion, Georgia 2015

Federal Judge Hands Down Sentence

Barry Lee White, a 59-year-old Carrollton, Georgia, businessman, has been sentenced to federal prison for his role in willfully failing to pay over $2.4 million in payroll taxes to the Internal Revenue Service (IRS). The conviction marks a significant blow to White’s reputation and comes as a reminder to business owners of the importance of complying with their tax obligations.

According to prosecutors, between 2012 and 2019, White owned and operated two construction maintenance and electrical companies: I-Barr Construction, Inc. and T-Line Construction, LLC. As the sole operator of these companies, White was responsible for collecting, truthfully accounting for, and paying the IRS the payroll taxes withheld from his employees’ gross pay.

However, from at least 2015 to 2018, White withheld over $1.8 million in payroll taxes from his employees but failed to pay the taxes to the IRS. In addition, White was required to pay a certain portion of Social Security and federal unemployment tax for the companies, but he failed to pay more than $600,000 for the employer’s portion of the payroll taxes.

White’s conviction and sentencing serve as a warning to employers who fail to comply with their tax obligations. ‘Payroll taxes fund important social insurance programs, including Social Security and Medicare,’ said U.S. Attorney Ryan K. Buchanan. ‘White refused to pay payroll taxes after withholding those funds from his employees’ paychecks for years – stealing from his employees and United States taxpayers.’

White was sentenced to one year, 10 months in prison to be followed by three years of supervised release. He was also ordered to pay restitution in the amount of $2,499,473.07. White pleaded guilty to the charges on May 7, 2024.

The case was investigated by the Internal Revenue Service Criminal Investigation, and Assistant U.S. Attorneys Angela Adams and Erin N. Spritzer prosecuted the case.

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