Paul Biko, Tax Fraud, Pennsylvania 2024

Harrisburg Businessman Arrested and Charged with Federal Tax Fraud

The United States Attorney’s Office for the Middle District of Pennsylvania announced the arrest of Paul Biko, age 61, and Maura Mia Whetsel, age 31, both of Harrisburg, Pennsylvania, on federal tax fraud charges.

According to the indictment, Biko and Whetsel conspired to impede and obstruct the IRS in the assessment, computation, and collection of federal employment taxes from April 2006 to January 2010. The alleged objectives of the tax conspiracy were to not fully pay over to the IRS the employment taxes Biko withheld from employees and then convert these funds for other business and personal uses.

Biko was the Chief Officer of Clearview of Harrisburg, Clearview Landscaping, and Clearview Builders, while Whetsel was the firms’ Director of Finance and bookkeeper.

The indictment also charges Biko and Whetsel with 8 counts of failing to truthfully account for and pay over to the IRS the employment taxes Biko withheld from his employees.

The investigation was conducted by the Internal Revenue Service Criminal Investigations. Prosecution is assigned to Assistant United States Attorney Joseph J. Terz.

Biko and Whetsel were charged earlier this month in initial and superceding indictments that were sealed until the defendants were taken into custody on April 10, 2024. Their initial appearance was held today before Magistrate Judge Susan E. Schwab. The case has been assigned to Chief District Judge Christopher C. Conner. Both defendants were released under pretrial supervision.

The maximum penalty under the federal statute is 5 years imprisonment, a term of supervised release following imprisonment, and a $250,000 fine for Count 1 and 5 years imprisonment, a term of supervised release following imprisonment, and a $10,000 fine for each count of Count 2 through 8.

Related Federal Cases