Washington, DC (WOAY) – A federal grand jury in Charleston issued an indictment charging a Pineville man with willful failure to pay over employment taxes and obstructing the IRS’ collection efforts. Christopher J. Smyth operates Wyoming County’s Best Ambulance Service Inc., Stat Ambulance Service Inc., and Stat EMS LLC.
According to the indictment, Smyth allegedly collected and paid withheld taxes to IRS employment from the wages of three companies’ employees. While he reportedly withheld the funds, Smyth did not pay the total employee withholding or shares. The IRS imposed penalties against Smyth for nonpayment. As a result, Smyth allegedly stopped operating Stat Ambulance Service, creating Stat EMS in the name of a nominee owner.
Authorities report Smyth continued operating Stat EMS with the same business practices as his previous company, failing to pay the IRS all owed employment taxes on behalf of his employees. In addition, officials allege that when the IRS tried to collect the unpaid taxes and penalties, Smyth attempted to obstruct justice, stating he did not own Stat EMS and did not have a personal bank account.
Additionally, Smyth allegedly claimed to pay personal expenses from Stat EMS business accounts, transferred funds from Stat EMS to bank accounts he controlled, and moved his paychecks into a bank account in someone else’s name. Smyth will make his initial court appearance at a later date. He faces a maximum sentence of five years in prison for each four counts of willful failure to pay over employment taxes and three years for obstructing the IRS.