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03/16/2011

Business owner pleads guilty to tax fraud and hiring illegal alien charges

COLUMBUS, Ohio - A Delaware, Ohio, business owner pleaded guilty on Wednesday to one count of evading federal employment taxes with the Internal Revenue Service (IRS) and to one count of encouraging illegal aliens to reside in the United States.
Jaroslaw Luczkowiec, 45, faces a maximum prison sentence of five years and a fine of up to $250,000.

This guilty plea was announced by the following agency heads: U.S. Attorney Carter M. Stewart, Southern District of Ohio; Jose A. Gonzalez, special agent in charge of IRS' Criminal Investigation Cincinnati Field Office; and Brian M. Moskowitz, special agent in charge, U.S. Immigration and Customs Enforcement's (ICE) Homeland Security Investigations (HSI).

"Companies which profit through a business model that incorporates unlawful workers will be held accountable," said Brian M. Moskowitz, special agent in charge of ICE HSI in Detroit.

According to court documents, Luczkowiec, is the owner of Interquest Services Inc. which had contracts to provide cleaning and janitorial employees to car rental agencies and hotels located in Columbus, Ohio. Interquest Services Inc. subcontracted with Sentry Services Inc. to obtain individuals to work in the car rental agencies and hotels. All of Interquest Services Inc. contracts were fulfilled using individuals from Sentry Services Inc., and Interquest Services Inc. was the sole source of revenue for Sentry Services Inc.

The investigation revealed that the listed owner of Sentry Services Inc. was actually a nominee, and Luczkowiec was the true owner of Sentry Services. The individual listed as the nominee owner actually managed the company and acted solely at the direction of Luczkowiec.

Between September 2005 and June 2010, Interquest Services Inc. and Sentry Services Inc., knowingly employed out of status aliens, thereby encouraging and inducing them to remain in the United States to take advantage of their steady employment, in violation of U.S. immigration laws. These employees were listed as subcontractors when in fact they were employees of Sentry Services Inc. and/or Interquest Services Inc. By listing these individuals as subcontractors, Luczkowiec evaded paying federal employment taxes that were due to the IRS, as well as the Federal Insurance Contributions Act (FICA) taxes. Between 2005 and June 2010, Luczkowiec prepared and/or caused to be prepared false and fraudulent Employer's Quarterly Federal Tax Returns, Forms 941, which were filed with the IRS, resulting in a total unreported federal employment tax liability of $453,309.05.

In addition, the plea agreement calls for Luczkowiec to pay all lawfully owed employment taxes for calendar years 2005 through 2009, as well as any interest, penalties and fines.

Assistant U.S. Attorney Marcia Harris prosecuted this case. It was investigated by special agents of IRS' Criminal Investigation, ICE HSI and DOL OIG.