⏱ 2 min read
Nikola Francis, 29, of Bristol, RI, is accused of failing to truthfully account for and pay over payroll taxes to the Internal Revenue Service (IRS) while serving as the bookkeeper and administrator for ELJ Inc., a family-owned landscaping business in Bristol, RI, from 2020 through 2025. Francis was responsible for managing the finances of the business, including approving payments, paying bills, and managing payroll. However, court documents allege that she failed to pay over $787,941 in federal income taxes, Medicare taxes, and Social Security taxes withheld from employee paychecks.
According to court documents, Francis had access to corporate bank accounts and was responsible for accounting for and paying taxes withheld from employee paychecks. Despite this, the business failed to file Employer’s Quarterly Federal Income Tax Return, or Form 941, and did not pay the withheld taxes to the IRS. The tax loss is estimated to be approximately $787,941.
The case is being prosecuted by Assistant U.S. Attorney Peter I. Roklan, and the matter was investigated by the IRS. Francis is presumed innocent unless and until proven guilty.
The charges against Francis highlight the importance of accurate and timely reporting of employment taxes. The IRS takes these types of cases seriously, and businesses and individuals who fail to comply with tax laws can face significant penalties and fines.
📋 Key Facts
- Crime: Fraud & Financial Crimes
- Defendant: Rhode Island
- Location: RI
- Source: DOJ Press Release
