10.10.100 Employment Tax Returns | Internal Revenue Service
10.10.100 Employment Tax Returns | Internal Revenue Service | www irs gov 941 tax form

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Thursday Sep 27, 2018 at 5:09 PM Sep 27, 2018 at 5:32 PM

Moses Rapoza was additionally accepted complex in the accession of windows at Government Center on a no-bid contract

BOSTON — The buyer of a Fall River-based bottle aggregation accusable for declining to pay the IRS taxes he withheld from his company’s employees.

Moses Rapoza, 83, of Lakeville, was answerable Thursday with one calculation of filing a apocryphal tax acknowledgment and eleven counts of declining to pay over to the IRS the taxes he withheld from agent wages. Rapoza’s abode are currently unknown.

According to the indictment, Rapoza was the buyer and abettor of Global Specialty Bottle Contractors, Inc., a bottle accession business amid in Fall River. From 2011 through 2014, Rapoza allegedly withheld assets taxes and Federal Insurance Contributions Act taxes from accomplishment he paid to his employees, but bootless to pay the taxes to the IRS on account of the employees. Rapoza allegedly filed a apocryphal Form 941 tax acknowledgment with the IRS, alive that it chaste the bulk of accomplishment paid to employees, and that — although he had withheld added than $170,000 in taxes from agent wages — he bootless to pay those taxes over to the IRS.

The allegation of filing a apocryphal tax acknowledgment provides for a book of no greater than three years in prison, one year of supervised absolution and a accomplished of $250,000. The allegation of abortion to pay over taxes provides for a book of no greater than bristles years in prison, three years of supervised absolution and a accomplished of $250,000. Sentences are imposed by a federal commune cloister adjudicator based on the U.S. Sentencing Guidelines and added approved factors.

In May 2013,  Rapoza, buyer of the Fall River-based Global Bottle of New England, reportedly installed windows at Government Center beneath above Mayor Will Flanagan. It was apparent added than a year after that the assignment had not been appropriately bid on or that no arrangement had been entered into, a abuse of accompaniment accretion laws. At the time, Moses Rapoza owed the burghal over $800,000 in aback taxes, baptize and avenue fees.

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Form 10 Instructions  - www irs gov 941 tax form
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