United States v. Sertich, No. 16-51210 (5th Cir. 2018)Annotate this Case
The Fifth Circuit affirmed defendant's conviction of ten counts of willfully failing to account for and pay over to the IRS the federal income taxes he withheld from his employees, in violation of 26 U.S.C. 7202, and one count of willfully attempting to evade and defeat payment of payroll taxes, penalties, and interest due and owing to the United States, in violation of 26 U.S.C. 7201. The court joined the Second, Third, and Ninth Circuits, in holding that section 7202 is violated when one either willfully fails to account for or pay over taxes collected. In this case, the court held that there was sufficient evidence to convict defendant of the charges.