ROCHESTER, N.Y.-U.S. Attorney Trini E. Ross announced today that Theodore LaFrance, of Hornell, NY, who was convicted of aiding or assisting in the preparation of a false or fraudulent tax return, was sentenced to serve two years’ probation, to include six months of home detention, by Chief U.S. District Judge Elizabeth A. Wolford. LaFrance was also ordered to pay restitution totaling $36,040 to the IRS.
Assistant U.S. Attorney Meghan K. McGuire, who handled the case, stated that LaFrance, who owned and operated T&J Country Kitchen Inc. in Hornell, hired Staff Leasing Inc. to provide payroll services for his business. Between 2014 and 2018, LaFrance provided false information to Staff Leasing Inc. regarding the wages T&J Country Kitchen Inc. paid to its cooking and cleaning staff. LaFrance did not report the wages that were paid in cash to staff members. As a result, Staff Leasing Inc. used the false information to complete and file quarterly Forms 941 on behalf of T &J Country Kitchen Inc. IRS. Between 2014 and 2018, T&J Country Kitchen’s 941s did not include a total of $235,560.42 in wages, which resulted in a tax loss of approximately $36,040.74.
The sentencing is the result of an investigation by the Internal Revenue Service, Criminal Investigation Division, under the direction of Thomas Fattorusso, Special Agent-in-Charge.
