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).