Ohio Man Pleads Guilty to Failing to Pay Over $750,000 in Employment Taxes

Pickerington, OH – An Ohio man, Eric Moesle, pleaded guilty today to failing to pay more than $750,000 in employment taxes and not filing required tax returns. The case, which has been closely watched, highlights significant financial misconduct over several years.

According to court documents and statements made during the hearing, from 2014 through 2020, Moesle served as the office manager for Elemental Dental in Pataskala, Ohio. In his role, he was responsible for payroll, bookkeeping, and tax return preparation. Despite withholding Social Security, Medicare, and income taxes from employees' wages, Elemental Dental, under Moesle’s direction, failed to remit these taxes to the IRS. Additionally, the business did not pay the employer’s share of these taxes or file the necessary employment tax returns during this period.

When interviewed by IRS representatives in 2022, Moesle falsely claimed ignorance of the unpaid taxes and unfiled returns, asserting that any lapses were unintentional. However, his criminal conduct ultimately resulted in a tax loss to the IRS amounting to $760,255.

Moesle's plea was presented today to U.S. Magistrate Judge Norah McCann King for the Southern District of Ohio. A sentencing date will be set once the plea is accepted by a U.S. district court judge. Moesle faces a maximum penalty of five years in prison, in addition to a period of supervised release and potential monetary penalties. The final sentence will be determined by a federal district court judge, who will consider the U.S. Sentencing Guidelines and other relevant factors.

The announcement was made by Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Kenneth L. Parker for the Southern District of Ohio.

The investigation was conducted by IRS Criminal Investigation, and the case is being prosecuted by Trial Attorneys Hayter Whitman and Jeffrey McLellan of the Justice Department’s Tax Division.

Close-Up Shot of a Person Holding DocumentsPhoto byLeeloo The First