Victor Manuel Amaya, Employment Tax Fraud, Florida 2007

MIAMI CONTRACTOR SENTENCED TO PRISON FOR EMPLOYMENT TAX FRAUD

WASHINGTON - In a shocking case of corporate deceit, Victor Manuel Amaya, owner of Amaya Contracting and Stucco Inc. (ACS), has been sentenced to two years in prison for employment tax fraud, the Internal Revenue Service (IRS) announced today.

The court also ordered Amaya to pay $319,585 in restitution to the IRS, a paltry sum compared to the estimated $2,130,568 in wages that Amaya failed to report.

From 2004 through 2007, Amaya consistently filed fraudulent employment tax returns with the IRS and caused ACS to underpay its federal employment taxes. To avoid having to report all of ACS's employment tax obligations, Amaya would regularly cash checks made out to ACS at a local check cashing store instead of depositing them into the company's account.

He then used the cash to pay his workers, which allowed him to report lower wages and lower employment taxes due on ACS's employment tax returns. Amaya also used the cash for materials and personal expenses, further exacerbating the tax evasion scheme.

The IRS Special Agents who investigated this case commendably uncovered Amaya's deceitful tactics, which resulted in a tax loss to the U.S. Treasury of approximately $319,585.

Wifredo A. Ferrer, U.S. Attorney for the Southern District of Florida, and John A. DiCicco, Acting Assistant Attorney General for the Tax Division, praised the IRS Special Agents and Tax Division Trial Attorney Matthew J. Mueller for their tireless efforts in bringing Amaya to justice.

Defendant: Victor Manuel Amaya

Criminal Charges: Employment Tax Fraud

City: Miami, Florida

Date: Not specified, but crime occurred between 2004 and 2007

Sentence: Two years in prison, plus $319,585 in restitution

Dollar Amount: $2,130,568 in unreported wages, resulting in a tax loss of approximately $319,585

Source: https://www.justice.gov/archives/opa/pr/miami-contractor-sentenced-prison-employment-tax-fraud