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Date: 12-06-2023

Case Style:

United States of America v. Thomas James Morford

Case Number: 4:23-cr-00112

Judge: Rebecca Goodgame Ebinger

Court: United States District Court for the Southern District of Iowa (Polk County)

Plaintiff's Attorney: United States Attorney’s Office in Des Moines

Defendant's Attorney:

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Description: Des Moines, Iowa criminal defense lawyer represented the Defendant charged with failure to pay over employee trust fund taxes and failure to file a federal tax return.

From 2015 to 2020, Thomas James Morford, 50, who operated a local concrete business, failed to pay $355,049 in employment taxes to the Internal Revenue Service (IRS). This included the failure to pay taxes that he had collected from employees through withholding, as well as matching employer contributions to Social Security and Medicare. Morford also failed to file federal tax returns for 2015, 2016, 2018, 2019 and 2020.

After completing his term of imprisonment, Morford will be required to serve three years of supervised release. There is no parole in the federal system. Morford was also ordered to pay $355,049.68 in restitution to the IRS.

“Withholding employment taxes from employee wages and willfully failing to remit them to the IRS is a serious offense,” said IRS Criminal Investigation (CI) Special Agent in Charge Thomas F. Murdock. “Not only does this harm employees, but it also robs the Treasury of funds and that has the potential to harm all those who rely on support from government programs.”

United States Attorney Richard D. Westphal of the Southern District of Iowa made the announcement. This case was investigated by the Internal Revenue Service Criminal Investigation Division.

WILLFUL FAILURE TO COLLECT/PAY OVER TAX 26:7202 Willful Failure to Pay Over Employment Taxes

Outcome: Defendant was sentenced to the custody of the BOP for a term of 15 months, consisting of 15 months on Count 1 and 12 months on Count 2, to be served concurrently. Upon release, Defendant shall serve a supervised release term of 3 years, consisting of 3 years on Count 1 and 1 year on Count 2, to be served concurrently. Court ordered $355,049.68 in restitution. $125 Special Assessment to the Crime Victims' Fund Assessment.

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