An office manager for an Ohio dental practice pleaded guilty to employment-related tax offenses.
Eric Moesle was the office manager at Elemental Dental in Pataskala, Ohio, where he was responsible for payroll, bookkeeping and tax return preparation. At Mr. Moesle's direction, Elemental Dental withheld Social Security, Medicare and income taxes from its employees’ wages from 2014 through 2020, which were reflected on paystubs and Forms W-2 issued to employees. However, the practice did not pay over those taxes to the IRS and failed to file employment tax returns during that time period.
Mr. Moesle falsely claimed to IRS representatives in 2022 that he did not know the employment taxes had not been paid and that the practice’s tax forms had not been filed. He also falsely stated that events were unintentional, according to an Aug. 7 news release from the Department of Justice.
Mr. Moesle's actions caused $760,255 in tax losses to the IRS.
A sentencing date will be set once Mr. Moesle's plea is accepted by a U.S. district court judge. Mr. Moesle faces up to five years in prison as well as a period of supervised release and monetary penalties.