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The husband and wife were sentenced by Salt Lake City federal judge, David Sam.
Diane Christensen’s conduct cost the federal Treasury between $2.5 million and $5
million, and Steven Christensen’s conduct between $1.5 million and $2.5 million in
lost tax revenue.
“Employers are required by law to withhold taxes from their employees’ paychecks,
and to pay those taxes into the federal Treasury,” said Eileen J. O’Connor, Assistant
Attorney General for the Justice Department’s Tax Division. “People who steal
those funds instead of paying them into the federal Treasury can expect to be
prosecuted, convicted and sentenced to prison.”
“Employment tax crimes are a growing concern for the IRS,” stated Nancy Jardini,
IRS Chief, Criminal Investigation. “Unpaid employment taxes represent a large
portion of the nation’s tax gap – or unpaid taxes – and harm not only the
government but also those employees who find neither their taxes nor their
retirement contributions have been made by their employer’s payroll company.”
Documents filed with the court also indicate that between 1996 and 1998, the couple
diverted money from various Paragon bank accounts, which were held at First Utah
Bank. These funds were not the property of the Christensens or Paragon, but were
the property of others, including First Utah Bank. The Christensens used some of
the diverted money for personal expenditures. Filings in an unrelated state court
matter indicate that the Christensens used the money that was the rightful property
of First Utah Bank to build a large home and to purchase luxury vehicles, stocks
and jewelry.
"Those who operate payroll servicing companies, and the defendants in this case
did, place themselves in a position of trust with their clients and with the United
States,” said Brett Tolman, U.S. Attorney for the District of Utah. “Breaking that
trust by stealing payroll taxes is a serious crime."
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06-652