Eric Moesle Pleads Guilty to Employment Tax Offense, Pataskala OH, 2023

Ohio man Eric Moesle has pleaded guilty to not paying over $750,000 in employment taxes and failing to file employment tax returns, according to a plea agreement accepted today by U.S. Magistrate Judge Norah McCann King for the Southern District of Ohio.

Between 2014 and 2020, Moesle served as the office manager for Elemental Dental in Pataskala, Ohio. As office manager, he was responsible for payroll, bookkeeping, and tax return preparation. However, during that period, Moesle directed Elemental Dental to withhold Social Security, Medicare, and income taxes from its employees’ wages, but failed to pay those taxes to the IRS or file employment tax returns.

When interviewed by IRS representatives in 2022, Moesle falsely claimed that he did not know that the employment taxes had not been paid and that Elemental Dental’s employment tax returns and Forms W-2 had not been filed. He also falsely stated that any such failures or omissions were unintentional.

According to court documents, Moesle’s criminal conduct caused a tax loss to the IRS of $760,255.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Tax Division and U.S. Attorney Kenneth L. Parker for the Southern District of Ohio made the announcement. IRS Criminal Investigation is investigating the case.

Trial Attorneys Hayter Whitman and Jeffrey McLellan of the Tax Division are prosecuting the case. A federal district court judge will determine Moesle’s sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Moesle faces a maximum penalty of five years in prison, a period of supervised release, and monetary penalties.

Moesle’s guilty plea is a significant victory for the IRS and a reminder that tax fraud will not be tolerated. The IRS will continue to investigate and prosecute those who engage in tax evasion and other forms of tax theft.

This case is a reminder that individuals who engage in tax fraud and other forms of financial crime will be held accountable for their actions. The IRS and its partners will continue to work together to prevent and prosecute tax-related crimes.

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