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August 15, 2023 ¡ª U.S. Attorney Trini E. Ross announced today that Julie Dotton of Orchard Park, NY, pleaded guilty to willful failure to truthfully account for and pay over employment taxes before U.S. District Judge John L. Sinatra, Jr. The charge carries a maximum penalty of five years in prison.

December 21, 2023 ¡ª U.S. Attorney Trini E. Ross announced today that Julie Dotton, of Orchard Park, NY, who was convicted of willful failure to truthfully account for and pay over employment taxes, was sentenced four years' probation, and ordered to perform 100 hours of community service by U.S. District Judge John L. Sinatra, Jr. Dotton was also ordered to pay restitution of $1,585,538 to the IRS and $117,277 to the SBA.

Review a list of organizations required to file an annual return instead of Form 990-N.

October 18, 2023 ¡ª Federal charges have been filed against a former NASCAR team owner, announced Dena J. King, U.S. attorney for the Western District of North Carolina. A Charlotte grand jury returned a bill of indictment, charging Ronald Devine, of Burke, Virginia, with four counts of failure to pay payroll taxes.

This update supplements the Instructions for Form W-8BEN-E (Rev. June 2014) and provides additional information for foreign entities using the form.

Feb. 25, 2025 ¡ª A Chester man was sentenced today to two years in prison for willful failure to account for or pay over employment taxes.

March 7, 2025 ¡ª

Discussion of the tax under Code section 507(c) imposed upon termination of a private foundation.

June 11, 2025 ¡ª Former NASCAR team owner Ronald Devine, of Burke, Virginia, appeared in federal court today and pleaded guilty to failure to pay payroll taxes, announced Russ Ferguson, U.S. Attorney for the Western District of North Carolina.

Remuneration for services paid to the employee who is a United States citizen or resident alien who performs services outside the United States for a foreign person are wages for U.S. federal income tax withholding purposes.