A Pennsylvania man and woman pleaded guilty yesterday to conspiring to defraud the United States related to their efforts to evade paying employment taxes.
According to court documents and statements made in court, Theodore Shearba and Jennifer Cemini, of Perkiomenville, owned a landscaping and excavation business. They did not report income received from the business, nor did they pay employment taxes the business owed to the IRS. Shearba and Cemini attempted to thwart IRS efforts to collect the unpaid employment taxes by depositing business gross receipt checks in nominee bank accounts. Shearba also did not file personal income tax returns for 2019, 2020 or 2021. Together, the defendants caused a tax loss to the IRS of $682,446.80.
Shearba and Cemini are scheduled to be sentenced on Feb. 27, 2024, and face a maximum penalty of five years in prison. The defendants also face periods of supervised release, restitution and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division made the announcement.
IRS-Criminal Investigation is investigating the case.
Assistant Chief Thomas F. Koelbl and Trial Attorney Alexandra K. Fleszar of the Tax Division are prosecuting the case.