< Return to previous page

Research Center : Article

Sep 01,2008 | McGuireWoods

Failure to Pay Over Payroll Taxes Could Land You in Jail

Failure to pay over withheld payroll taxes may get you a new roommate -- in jail. In United States v. Easterday, No. 07-10347, 2008 U.S. App. LEXIS 18013 (9th Cir. August 22, 2008), the United States Court of Appeals for the 9th Circuit affirmed a conviction and 30-month sentence for Mr. Easterday's failure to pay over withheld payroll taxes to the Internal Revenue Service (IRS).

About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.