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Date: 12-21-2022
Case Style:
United States of America v. Thomas E. Wingard
Case Number: 2:22-cr-00194
Judge: Robert J. Colville
Court: United States District Court for the Western District of Pennsylvania (Allegheny County)
Plaintiff's Attorney: United States Attorney’s Office
Defendant's Attorney: David J. Berardinelli
Description: Pittsburgh, Pennsylvania criminal defense lawyer represented Defendant charged with failing to file corporate tax returns for his company, Deep Rock Mineral Group, Inc.
Thomas E. Wingard, age 39, from Bethel Park, Pennsylvania, was accused of failing to file a corporate tax return for his company, Deep Rock Mineral Group, Inc., for the year 2017.
Assistant United States Attorney Shaun E. Sweeney prosecuted this case on behalf of the government.
United States Attorney Chung commended the Internal Revenue Service – Criminal Investigation for the investigation leading to the successful prosecution of Wingard.
26 U.S.C. §7203. Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year".
Outcome: Defendant was sentenced to to five years' probation and restitution of $548,412.00.
Plaintiff's Experts:
Defendant's Experts:
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