Businessman Pleads Guilty to Federal Tax Crimes
CHARLESTON, W.Va. – Joshua L. Wolfe, a 42-year-old resident of Givens, West Virginia, pleaded guilty to two counts of failure to pay a tax and failure to file an income tax return.
According to court documents and statements made in court, Wolfe admitted that he failed to pay approximately $20,000 in taxes withheld from the gross pay of employees of his business, Wolfe Construction Company Inc., due on April 30, 2019. Wolfe also did not file an individual income tax return for calendar year 2018.
Wolfe was president, sole officer and 50 percent shareholder of Wolfe Construction from 2015 to 2020 and became the sole owner of the commercial construction business in September 2020. Wolfe admitted that he did not pay all of Wolfe Construction’s employment taxes for many quarters from 2017 and 2019, after withholding taxes from the gross pay of his employees. Wolfe Construction generally had 11 to 15 employees during this time period.
Wolfe was also the sole owner of the Barge Restaurant, which he opened in 2017 in Charleston. Wolfe admitted that he often failed to pay the full amount of employment taxes he withheld from the gross pay of Barge Restaurant employees from 2017 to 2019. The Barge Restaurant generally had at least 10 employees during this time period.
Wolfe also admitted that he claimed and received a refund on his 2017 individual income tax return after reporting employment taxes withheld from his 2017 Wolfe Construction salary as “payment.” Wolfe further admitted that he did not file an individual income tax return for calendar year 2019 even though he knew his salary from Wolfe Construction alone exceeded the minimum requirement for filing.
Wolfe is scheduled to be sentenced on January 14, 2025, and faces a maximum penalty of two years in prison, up to two years of supervised release, and a $200,000 fine. Wolfe also owes restitution in an amount to be determined by the Court.
The case was investigated by the Internal Revenue Service-Criminal Investigations (IRS-CI), and Assistant United States Attorney Andrew D. Isabell and Trial Attorneys Brian Flanagan and Rebecca Caruso are prosecuting the case.
A copy of this press release is located on the website of the U.S. Attorney’s Office for the Southern District of West Virginia. Related court documents and information can be found on PACER by searching for Case No. 2:24-cr-166.
Defendant: Joshua L. Wolfe
Criminal Charges: Two counts of failure to pay a tax and failure to file an income tax return
City and State: Charleston, West Virginia
Exact Date: Not specified
Sentence or Outcome: Scheduled to be sentenced on January 14, 2025, faces a maximum penalty of two years in prison, up to two years of supervised release, and a $200,000 fine
Dollar Amounts: $20,000 in taxes withheld, $75,000 salary from Wolfe Construction, $50,000 transferred to personal accounts
Key Facts
- State: West Virginia
- Category: White Collar Crime
- Source: DOJ Press Release â†â€â€
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