Merrick B. Garland, Attorney General | https://www.justice.gov/
Merrick B. Garland, Attorney General | https://www.justice.gov/
A federal jury in Akron, Ohio, has convicted Michael Roberts of failing to pay required employment taxes to the IRS. Roberts, the executive director and co-owner of the business Progressive Alternatives, was found guilty on two counts related to the failure to account for and pay over taxes.
Progressive Alternatives, an in-home care service for individuals with developmental disabilities in Lake and Ashtabula Counties, was originally purchased by Roberts’ spouse, Larry Keith Gildersleeve III, in 2011. Roberts took over payroll and financial operations in 2014. Federal law mandates businesses to withhold amounts for Social Security, Medicare, and federal income taxes from employees' gross pay, using Form 941 to report these quarterly.
Investigations revealed that, although payroll checks from Progressive Alternatives reflected correct withholdings, neither W-2 forms nor Form 941 with quarterly payments were filed. The issue surfaced when a retiring employee was informed by the Social Security Administration about the missing payroll tax payments. Roberts was found guilty of not paying taxes for the last quarter of 2017 and the first quarter of 2018, amounting to over $226,000.
Gildersleeve pleaded guilty to eight counts of similar tax violations, including the quarters attributed to Roberts as well as others through September 2019, totaling significant unpaid taxes. Roberts could face up to 10 years in prison, with sentencing set for July 17, 2025.
Gildersleeve, facing a possible 40-year sentence, will be sentenced on April 22, 2025. Sentencing will be determined by a federal district court judge based on U.S. Sentencing Guidelines and other statutory factors.
The case was investigated by the IRS-Criminal Investigation Division and prosecuted by Assistant U.S. Attorneys Erica D. Barnhill and Brett S. Hammond for the Northern District of Ohio.
The U.S. Attorney’s Office for the Northern District of Ohio covers 40 counties and serves nearly six million residents, with offices in Cleveland, Akron, Toledo, and Youngstown. The office is responsible for prosecuting federal crimes and protecting victims' rights.
Alerts Sign-up