Rodney Minner, age 62, of Eureka Springs, Arkansas was sentenced today to 36 months in federal prison followed by three years of supervised release, and restitution in the amount of $1,095,267.02, for one count of Willful Failure to Collect and Pay Over Employment Taxes.
The Honorable P.K. Holmes, III, United States District Judge, presided over the sentencing hearing in Harrison.
According to court records, Minner owned and operated four restaurants known as “The Rowdy Beaver.” The restaurants were located in Eureka Springs, Arkansas, Cassville, Missouri, and Branson, Missouri.
The defendant was responsible for handling the business taxes and filing Forms 941, for collecting and paying over all of the employment taxes owed, including any trust fund taxes. During the investigation, the (IRS) Criminal Investigation agents determined that Minner withheld employment taxes from Rowdy Beaver employee’s paychecks, but paid neither employer nor the employee portions of outstanding employment taxes.
The total amount of “trust fund” employment taxes due and payable for the 3rd Quarter of 2013 was $21,093.74. IRS investigators were also able to determine that Minner failed to pay over to the IRS federal incomes taxes due from withholdings from employee paychecks, as well as any employer taxes from April 30, 2012 through April 20, 2016. Minner admitted that the total amount of tax loss as a result of this scheme ranges from $500,000 to $1,500,000.00.
A federal grand jury indicted Minner in April 2018, and he pled guilty in October 2018.
This case was investigated by the Internal Revenue Service (IRS). Assistant United States Attorney Clay Fowlkes prosecuted the case for the United States.
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