Sixth Circuit Upholds FICA-Related Tax Conviction

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The U.S. Appeals Court for the Sixth Circuit affirms a defendant's conviction on 15 counts of failure to account for and pay over withholding and FICA taxes, and three counts related to false claims for refunds, but overturns the trial court's order that he pay $195,852 in restitution, remanding the case to the trial court for additional proceedings. Richard Blanchard of R. Blanchard Construction failed to pay $195,852 in employment taxes between 1997 and 2003, but received $11,639 in tax refunds. He was convicted in 2007 of the 15 counts of failure to pay FICA taxes and three counts of making a false claim for a tax refund.