Frank Morrison, a 72-year-old Rapid City resident, has been sentenced to 13 months in federal prison for his role in failing to pay over taxes to the Internal Revenue Service (IRS).
Morrison, the owner of Thirsty’s Bar and Restaurant in Rapid City, was convicted of Failure to Withhold, Properly Account for, and Pay Over Tax, a crime that stems from his failure to pay over taxes to the IRS after withholding those taxes from his employees from 2008 through 2020.
Morrison used a large portion of the withheld funds for his own personal use, a move that ultimately led to his downfall.
The investigation into Morrison’s tax crimes was conducted by the IRS Criminal Investigation division, with Assistant U.S. Attorney Benjamin Patterson handling the prosecution of the case.
Morrison was charged on March 18, 2022, and pleaded guilty to the charges on April 1, 2022. He was subsequently sentenced by Chief Judge Roberto A. Lange on June 30, 2022.
As part of his sentence, Morrison was ordered to pay a $200,000 fine, $684,927.56 in restitution to the IRS, and a $100 special assessment to the Federal Crime Victims Fund.
Morrison was immediately remanded to the custody of the U.S. Marshals Service following his sentencing.
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Key Facts
- State: South Dakota
- Category: White Collar Crime
- Source: DOJ Press Release â†â€â€
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