Colorado Man Sentenced in Wyoming for Failing to Pay Employment Taxes

United States District Court Judge Nancy Freudenthal recently sentenced Curtis Perry of Windsor, Colorado to 18 months in federal prison followed by three years of supervised release for 12 counts of failure to account for and pay trust fund taxes. Freudenthal also ordered Perry to pay $356,280 in restitution and a $1,200 special assessment fee. Between 2013 and 2016, Perry operated an ammunition-manufacturing-and-sales business in Laramie, which made and marketed ammunition under the Ammo Kan brand.

Although he withheld federal taxes from his employees’ paychecks, Perry did not pay those taxes to the Internal Revenue Service, he instead used the unpaid employment taxes to support himself and his business. Following indictment, Perry pled guilty to 12 counts of tax evasion. The sentencing judge found that Perry also evaded federal excise taxes on ammunition sales. The total tax loss to the U.S. government caused by Perry was approximately $356,280. The case was investigated by the Internal Revenue Service Criminal Investigation’s Denver Field Office, and Alcohol and Tobacco Tax and Trade Bureau.