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This section explains the rules for withholding tax from pay for personal services.

September 7, 2022 ¡ª U.S. District Judge Marcia Morales Howard has sentenced Ernest Maloney Page, IV (Madison) to six months in federal prison for conspiring to bribe the elected State Attorney for the Third Judicial Circuit. The court also ordered Page to serve an 18-month term of supervised release. Page had pleaded guilty on September 3, 2020.

March 28, 2023 ¡ª Leihinahina Sullivan of Lihue, Kauai, was sentenced today before United States District Judge J. Michael Seabright to 17 years in prison and three years of supervised release for three counts of wire fraud and one count of aggravated identity theft related to multiple long-running fraudulent schemes. Sullivan previously pleaded guilty to these offenses in July 2021. She is also required to pay $3,396,035.15 in restitution to various victims and public and private entities and subject to a penalty of $2,012,41.92 in forfeiture for the criminal proceeds of her offenses. In sentencing Sullivan, Judge Seabright described the ¡°staggering scope, length, and complexity¡± of her criminal conduct.

November 16, 2022 ¡ª Two New York men pleaded guilty to conspiracy to commit money laundering for using New York-area pharmacies to submit false and fraudulent claims to Medicare and then laundering the criminal

February 3, 2023 ¡ª U.S. Attorney Duane A. Evans announced today that on February 1, 2023 United States District Judge Sarah S. Vance sentenced Karen Farrell Tigler, of Marrero, Louisiana, to twenty-seven (27) months imprisonment followed by two (2) years of supervised release for violating Title 18, United States Code, Section 1344 (Bank Fraud), and Making and Subscribing False Tax Returns in violation of Title 26, United States Code, Section 7206(1).

1997 American Statistical Association Conference

Corporation Tax Statistics S-Corporations

The Free File Alliance is a group of companies offering free tax preparation and e-filing services on IRS.gov.

Find out what payments are subject to and exempt from backup withholding and how to prevent or stop it.

2008 Summer Bulletin Page