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Description: New Haven, Connecticut criminal law lawyer represented Defendant charged with failing to pay business and personal taxes.
Christopher Jardine, age 55, of Guilford, is a part owner of D&A Construction Management, Inc. (“D&A”), a Branford-based company in the construction business. Jardine was responsible for D&A’s financial affairs, and for collecting and paying over certain federal taxes from D&A’s employees, namely federal income taxes and Federal Insurance Contribution Act (“FICA”) taxes, which include Medicare and social security taxes. He was also responsible for ensuring that D&A, as an employer, paid its own share of FICA taxes.
An investigation revealed that although Jardine and D&A withheld employees’ federal income and FICA taxes over multiple tax periods between 2016 and 2019 and reported those withholdings to the IRS, they failed to pay over the withheld amounts, totaling approximately $868,000. Jardine also represented to the IRS that D&A lacked the ability to pay, but he used more than $1 million in company funds to pay personal expenses, including purchases of a 52-foot cigarette boat, a Range Rover, high-end clothing, and auto parts, and to make payments on behalf of Straight Jacket USA, LLC, a Guilford business controlled by Jardine.
On April 28, 2022, Jardine pleaded guilty to one count of willful failure to pay over withholding taxes. Jardine admitted that he evaded payment of the withheld employee taxes, as well as D&A’s share of FICA taxes, for multiple quarters during the 2016 through 2019 tax years, and he also acknowledged that he evaded the payment of personal income tax liabilities for multiple tax years between 2007 and 2015.
Jardine agreed to pay approximately $2,070,000 in restitution to the IRS, an amount that includes interest and penalties. To date, he has paid most of his restitution obligation.
Jardine, who is released on a $50,000 bond, is required to report to prison on February 28.
This investigation was conducted by the Internal Revenue Service – Criminal Investigation Division. The case was prosecuted by Assistant U.S. Attorney Conor M. Reardon.
WILLFUL FAILURE TO COLLECT/PAY OVER TAX Willful Failure to Pay Over Withholding Taxes
Outcome: Defendant was sentenced to 15 months in prison, followed by one year of supervised release.