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Date: 02-17-2019

Case Style:

United States of America v. Susan Wenszell

Case Number: 2:18-cr-00146-LA

Judge: Lynn Adelman

Court: United States District Court for the Eastern District of Wisconsin (Milwaukee County)

Plaintiff's Attorney: Matthew Jacobs

Defendant's Attorney: Ronnie V. Murray

Description:




Milwaukee, WI - Former Owner of Electrical Construction Company Pleads Guilty to Felony Tax Charge

Susan Wenszell (57) of Milwaukee, Wisconsin, pleaded guilty to one count of failing to account for and pay federal payroll taxes to the Internal Revenue Service (“IRS”), in violation of Title 26, United States Code, Section 7202.

According to documents filed in court, Wenszell was the president and owner of J. Wenszell Enterprises Inc., an outdoor electrical construction company formed by Wenszell’s husband and his brother. The payroll taxes in question consisted of federal income taxes, Social Security taxes, and Medicare taxes withheld from the wages of employees of J. Wenszell Enterprises.

From the second quarter of 2012 through the fourth quarter of 2015, Wenszell withheld more than $1.2 million from employee wages but paid only $13,966.88 to the IRS. In addition, during the years 2010 - 2011, Wenszell withheld and failed to pay an additional $394,000. Wenszell also failed to pay the employer's share (or "matching share") of payroll taxes during the years 2010-2015, which totaled almost $530,000. Throughout this period, Wenszell failed to file any quarterly payroll tax returns with the IRS.

During the years 2012-2015, despite paying almost none of the required payroll taxes, Susan Wenszell and her husband withdrew more than $1.1 million from their business to pay personal expenses.

Wenszell faces up to five years in prison and fines of up to $250,000. She is scheduled to be sentenced on May 28, 2019.

This matter was investigated by the Internal Revenue Service Criminal Investigation.


Charges:


26:7202 - WILLFUL FAILURE TO COLLECT/PAY OVER TAX
(1-10)
26:7202 - WILLFUL FAILURE TO COLLECT/PAY OVER TAX
(11)
26:7202 - WILLFUL FAILURE TO COLLECT/PAY OVER TAX
(12-15)

Outcome: Minute Entry for proceedings held before Judge Lynn Adelman: Change of Plea Hearing as to Susan Wenszell held on 2/8/2019. Guilty Plea entered by Susan Wenszell (1) as to Count 11. Adjudged guilty. PSR ordered. Sentencing set for 5/28/2019 at 01:30 PM in Courtroom 390, 517 E Wisconsin Ave., Milwaukee, WI 53202 before Judge Lynn Adelman. Bond continued. (Court Reporter Sue Armbruster) (amb)

Plaintiff's Experts:

Defendant's Experts:

Comments:



 
 
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