A former business owner who withheld federal taxes from his employees’ paychecks but did not forward the money withheld to the Internal Revenue Service (“IRS”) was sentenced today to 21 months in federal prison.
Mark Warm, age 57, from Jesup, Iowa, received the prison term after a September 2, 2021 guilty plea to one count of willful failure to pay over employment taxes to the IRS.
In a plea agreement, Warm admitted that he was the owner of Warm Trucking, Incorporated and was responsible for the company’s finances. Warm admitted that, from 2013 through 2019, he was responsible for withholding income taxes and Federal Insurance Contributions Act (“FICA”) taxes from the pay of Warm Trucking employees and was responsible for forwarding those withholdings to the IRS. However, Warm admitted that for those seven tax years, he failed to forward the money he withheld from his employees’ pay to the IRS, even though he knew he was required to do so. In the plea agreement, Warm admitted he also failed to pay to the IRS other taxes owed by Warm Trucking. In total, Warm failed to send the IRS more than $1,400,000 in taxes owed by Warm Trucking.
Warm was sentenced in Cedar Rapids by United States District Court Judge C.J. Williams. Warm was sentenced to 21 months’ imprisonment. He was ordered to make $1,406,561.66 in restitution to the IRS. He must also serve a three-year term of supervised release after the prison term. There is no parole in the federal system.
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