⏱ 2 min read
Michael Wiese, 66, and Audrey Saylor, 65, of De Smet, South Dakota, were sentenced on March 18, 2026, for their roles in willfully failing to collect or pay over $600,000 in employment tax from their company, American Engineered Products, LLC. The couple, who co-owned and operated the business, pleaded guilty on December 1, 2025, to multiple counts of Willful Failure to Collect or Pay Over Employment Tax and Aiding and Abetting.
Wiese and Saylor were in charge of every aspect of their company’s affairs, including preparing tax returns, managing bookkeeping, and issuing paychecks to employees. However, between 2017 and 2020, they withheld taxes from their employees’ paychecks but failed to pay those taxes to the government. This resulted in a significant loss of over $600,000 in employment tax.
As a result of their actions, Wiese and Saylor each received a sentence of three months in federal prison, followed by three months of home confinement, and three years of supervised release. They were also ordered to pay a $100 special assessment to the Federal Crime Victims Fund and jointly pay over $610,000 in restitution.
The couple’s sentencing serves as a reminder of the importance of complying with tax laws and the consequences of willfully failing to do so. The investigation and prosecution of Wiese and Saylor demonstrate the commitment of law enforcement agencies to holding individuals accountable for their actions and ensuring that businesses operate fairly and honestly.
📋 Key Facts
- Crime: White Collar Crime
- Defendant: South Dakota
- Location: SD
- Source: DOJ Press Release
