Augusta businessman fails to forward payroll taxes to IRS

WICHITA, KAN. - A Kansas business owner was sentenced to 12 months and one day in prison for failing to forward payroll taxes paid by his employees to the Internal Revenue Service (IRS).

According to court documents, Bradley Wayne Base, 58, of Augusta pleaded guilty to one count of failure to pay over tax.

Base owns Sunflower Behavioral Health which provides therapy services. Between the first quarter of 2015 and the second quarter of 2023, Base withheld state and federal employment taxes from his employees' wages but failed to pay over $20,812 in taxes to the IRS.

"The payroll taxes levied on wages fund government programs like Social Security and unemployment insurance, which are intended to provide employees a type of safety net in case they lose their jobs or become physically unable to work," said U.S. Attorney Ryan A. Kriegshauser. "Instead of looking out for the best interest of his employees, Mr. Base took money they paid in taxes and stuffed his pockets."

"Employment tax fraud remains a top investigative priority for IRS Criminal Investigation. The sentence is a reminder that business owners are obligated to pay their employment taxes to the IRS," said Kansas City Field Office Special Agent in Charge William Steenson. "When employers fail that responsibility, they jeopardize the Social Security benefits of their employees and steal from the U.S. Treasury."

IRS-Criminal Investigation (IRS-CI) investigated the case.

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