The United States Attorney’s Office for the Middle District of Pennsylvania announced that Michael Boggs, age 39, of Bedford, Pennsylvania, was charged on August 16, 2019, in a criminal information for failure to pay employment taxes to the Internal Revenue Service. According to United States Attorney David J. Freed, Boggs was the owner of Meadowview Manor Services, LLC, an assisted living center in Mifflin County, PA. The criminal information alleges that from 2014 through 2016, Boggs withheld payroll taxes from his employees but never remitted the monies collected to the IRS. Payroll taxes include both the employees’ portion of the income tax on their wages, and taxes owed by an employer directly to the IRS for Medicare and Social Security under the Federal Insurance Contributions Act (FICA).
