BRIDGEPORT – A Danbury daycare and preschool owner pleaded guilty Tuesday to failing to pay more than $630,000 in employment taxes to the IRS, according to David Sullivan, U.S. Attorney for the District of Connecticut, and Thomas Demeo, special agent in charge of IRS Criminal Investigation in New England.
Thomas Walker, 63, of Ridgefield, waived his right to be indicted and pleaded guilty yesterday before U.S. District Judge Stefan R. Underhill in Bridgeport to willful failure to account for and pay over employment taxes.
According to court documents and statements made in court, Walker owned and operated New England Country Day School, a daycare and preschool located in Danbury. Walker knew that he had a legal duty to collect and account for income taxes that were owed by the employees of the NECDS, and to pay over those withholdings to the IRS on a quarterly basis, along with the employees’ share of Social Security and Medicare taxes.
Beginning at least as early as 2018 through 2024, Walker failed to file the required employment tax forms and willfully failed to make most of the related payments of withholding taxes on behalf of NECDS, resulting in a tax loss of approximately $639,158 to the IRS, court documents show.
The charge of willful failure to account for and pay over taxes carries a maximum term of imprisonment of five years. Walker is released pending sentencing, which is scheduled for Aug. 31. This matter is being investigated by the Internal Revenue Service, Criminal Investigation Division. The case is being prosecuted by Assistant U.S. Attorney Stephanie T. Levick.
