United States of America v. James P. Enwright

Boston, Massachusetts criminal defense lawyer represented defendant charged with income diversion and payroll tax scheme resulting in a tax loss that exceeded $1 million.



James P. Enwright, 53, owned and operated Enwright Construction for over 20 years. From 2013 through 2018, Enwright withheld from his tax preparer over $2.8 million of Enwright Construction's gross receipts. In addition, during the tax quarters ending March 31, 2013 through Sept. 30, 2019, Enwright paid over $3 million in wages to his employees in cash "under the table.” As a result of his conduct, Enwright underreported his personal income tax obligations and failed to report and pay the IRS the employment taxes owed on the cash wages. In total, Enwright caused a loss to the IRS of $1,025,312.



United States Attorney Rachael S. Rollins and Joleen D. Simpson, Special Agent in Charge of the Internal Revenue Service's Criminal Investigation Boston Field Office, made the announcement. Assistant U.S. Attorney James R. Drabick of Rollins' Securities, Financial & Cyber Fraud Unit prosecuted the case.



26 U.S.C. § 7201- TAX EVASION

(1)



26 U.S.C. § 7202- FAILURE TO PAY OVER TAXES

(2)

Defendant was sentenced to 36 months probation on each of counts 1 and 2, to run concurrently. (See Judgment for conditions of release). Defendant is to pay the IRS restitution in the amount of $1,025,312.89. Defendant is assessed $200.00 which is due forthwith.