(File Photo of Federal Court in Pittsburgh)

(PITTSBURGH, PA) 43-year-old Rebecca Lynn Boyce, of Imperial pleaded guilty to one count of failing to account for and pay payroll taxes to the Internal Revenue Service before United States District Judge  Nicholas Ranjan on Monday, May 9, 2022. The plea was announced by  United States  Attorney Cindy K. Chung. 

In connection with the guilty plea, the court was advised that from at least 2006 through at  least 2019, Boyce owned and operated Cutie Patootie Daycare, a childcare center in Imperial,  Pennsylvania. During that period, Cutie Patootie employed staff and withheld payroll taxes from the  paychecks of its employees. Cutie Patootie was required to pay over payroll taxes to the IRS on a  periodic basis and was required to account for payroll taxes by filing with the IRS on a quarterly  basis Form 941, an Employer’s Quarterly Federal Tax Return. Boyce failed to pay over payroll taxes  to the IRS and failed to file any Forms 941 from the quarter ending March 31, 2015, through the  quarter ending December 31, 2018. Boyce was informed of her obligation to file Forms 941 and  make payroll tax payments during IRS audit and collections activities that preceded the periods  charged in the Indictment. Boyce agreed to pay restitution to the IRS in the amount of $299,830.20,  plus interest. 

Judge Ranjan scheduled sentencing for September 20, 2022. The law provides for a  maximum sentence of five years in prison, a fine of $250,000, or both. Under the Federal Sentencing  Guidelines, the actual sentence imposed is based upon the seriousness of the offense and the prior  criminal history, if any, of the defendant. 

Assistant United States Attorney David Lew is prosecuting this case on behalf of the  government. 

The Internal Revenue Service, Criminal Investigation conducted the investigation leading to  the Indictment in this case.