Former Ridley tax collector guilty of $ 400 billion tax evasion – Delco Times
PHILADELPHIA – Former Ridley Township Tax Collector and Treasurer Rosezanna Czwalina has pleaded guilty to five counts of filing a false income tax return for the years 2014 to 2018 and underreporting more than $ 400,000 in income, according to Federal Court documents.
Czwalina, 69, of Morton, who retired in 2020 after 30 years in the township, pleaded guilty before U.S. District Judge Paul Diamond on June 10, according to court documents online.
Defense lawyer Eugene Bonner declined to comment.
Czwalina was indicted by federal reports in the Eastern District of Pennsylvania earlier this year for failing to report the income she earned on tax certification fees and duplicate tax bills.
According to an advocacy memorandum filed last week by Assistant United States Attorney KT Newton, local tax collectors receive three different types of tax fees: tax certifications that serve as proof that a tax bill has been paid. ; duplicate fees paid to obtain a replacement or a second copy of a tax bill; and interim taxes assessed for new construction or improvements to an existing property or parcel of land.
Czwalina maintained three bank accounts at Wells Fargo Bank, the memorandum said. These accounts show that tax revenue checks made payable to Czwalina, Township of Ridley, or a combination of the two, were deposited into each of the three accounts.
Income Czwalina received from certifications and fees from duplicate invoices was also deposited into these accounts, according to the memorandum, but remittances to Ridley Township came from only one of the accounts.
Czwalina was legally allowed to retain the certification and duplicate invoice fees for her personal use, the memorandum says, but she did not report this income on federal income tax returns from 2014 to 2018.
According to information, Czwalina declared income of $ 56,522 for 2014; $ 57,924 for 2015; $ 88,695 for 2016; $ 180,719 for 2017; and $ 91,394 for 2018.
By comparing the amounts deposited against what was remitted to the Township of Ridley and reported on its tax bills, prosecutors discovered that Czwalina had not declared an additional $ 45,286 in 2014; $ 56,667 in 2015; $ 72,537 in 2016; $ 78,188 in 2017; and $ 150,342 in 2018, for a grand total of $ 403,022 in unreported income.
Czwalina met with Federal Bureau of Investigation Special Agent AJ Pelczar and Internal Revenue Service Special Agent Rick Martin in December 2020, according to the memorandum. During this interview, she allegedly admitted that she never reported duplicate fees or tax certification payments as income on her tax returns and that she never informed her accountant of this income. .
As part of her plea, Czwalina agreed to cooperate fully with the IRS, pay restitution of up to $ 112,846, and file amended tax returns for the 2013 to 2019 tax years.
Czwalina faces up to 15 years in prison, a fine of $ 1,250,000, one year of supervised release and a special assessment of $ 500 at sentencing, scheduled for September 23.