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Date: 12-15-2022
Case Style:
United States of America v. James Mark Burkett
Case Number: 2:22-cr-00374
Judge: Anna Manasco
Court: United States District Court for the Northern District of Alabama (Jefferson County)
Plaintiff's Attorney: United States Attorney’s Office
Defendant's Attorney:
James Mark Burkett, age 65, from Birmingham, was accused for filing to account for and pay over trust fund taxes to the IRS.
“Burkett willfully disregarded his tax obligation,” U.S. Attorney Escalona said. “Payroll taxes fund Social Security and Medicare and are a large source of revenue for the federal government. My office will hold accountable anyone who fails to comply with their tax obligations.”
“Employers have a known legal duty to collect and turn over employment taxes from their employees to the IRS,” SAC Dorsey said. “James Burkett’s guilty plea today should be a warning to employers who willfully fail to comply with their tax responsibilities.”
According to the plea agreement, Burkett is the owner of Superior Coil Service, Inc., a company that manufactures coils for the electric motor repair industry. The IRS reviewed eight quarters for tax years 2016 and 2017. During that time, Superior Coil Service, Inc. paid wages of $1,411,677.23 to employees. From these wages, Burkett withheld federal income, Social Security, and Medicare taxes totaling $273,342.28—none of which were paid to the IRS on behalf of the company or its employees. Burkett also failed to file required forms 941, W-2, W-3, or Transmittal of Wage and Tax statements for the quarters under review.
The maximum penalty for tax fraud is five years in prison.
The IRS-CI investigated the case. Assistant United States Attorney Catherine Crosby is prosecuting the case.
26:7202 FAILURE TO ACCOUNT FOR AND PAY OVER TRUST FUND TAXES
(1)
Outcome: 12/15/2022 12 GUILTY PLEA ADVICE OF RIGHTS CERTIFICATION by James Mark Burkett (FNC) (Entered: 12/15/2022)
12/15/2022 Minute Entry for proceedings held before Judge Anna M Manasco:Change of Plea Hearing as to James Mark Burkett held on 12/15/2022. Defense Counsel Marshall, def, AUSA Crosby, and case agent present. Def sworn. Guilty Plea entered by James Mark Burkett as to Count 1. Court accepts the guilty plea and judges the defendant guilty of the offenses charged. Court adopts the findings as to bond of the magistrate judge. Def released on bond pending sentencing. Court adj. (Court Reporter Teresa Roberson.) (FNC) (Entered: 12/15/2022)
12/15/2022 13 ORDER as to James Mark Burkett (001). Sentencing set for 4/19/2023 at 09:30 AM, CR 5B, Hugo L Black US Courthouse, Birmingham, AL before Judge Anna M Manasco. Signed by Judge Anna M Manasco on 12/15/2022. (FNC) (Entered: 12/15/2022)
12/15/2022 14 TEXT ORDER as to James Mark Burkett (001). At the request of defense counsel, the Sentencing set for 4/19/2023 is RESET for 5/25/2023 at 09:00 AM, CR 5B, Hugo L Black US Courthouse, Birmingham, AL before Judge Anna M Manasco. Signed by Judge Anna M Manasco on 12/15/2022. (FNC) (Entered: 12/15/2022)
Plaintiff's Experts:
Defendant's Experts:
Comments: