CINCINNATI, OH (FOX19) - A local pool company owner was sentenced Tuesday for willfully filing a false federal income tax return with the IRS.
Linda S. Bommer, 49, of Cincinnati, was sentenced to 18 months of probation and ordered to pay a fine of $3,000.
Prior to sentencing, Bommer paid her additional taxes due and owing to the IRS in the amount of $31,593, as well as the accrued interest in the amount of $5,404. In addition, Bommer filed amended and corrected federal and state income tax returns for the 2004-2008 income tax years. Bommer previously pleaded guilty to this charge on November 10, 2011.
"The nature of the offense, filing a false tax return, is very serious," said Assistant U.S. Attorney Anne Porter. "The circumstances of the offense include fraud and false statements on a federal tax return. These circumstances in general undermine our federal tax assessment and collection system, and in this case led to a loss to the IRS of over $30,000."
According to court documents, Bommer is one of four shareholders and officers of R&W Swimming Pools Corporation, a family operated business. Other family members had active roles in the company which involved installing and maintaining swimming pools.
Investigators say between 2004 and 2008, Bommer was responsible for managing the retail store and for maintaining the books and records. Bommer also had the responsibility of remitting the withheld federal employment taxes to the IRS. In addition, Boomer had signature authority on the company checking account.
While performing her duties as the bookkeeper, Bommer issued company checks made payable to herself or to cash. These checks were issued to Bommer in addition to her salary from R&W Swimming Pools Corporation. Although most of these checks were cashed, some were used to pay company suppliers.
Between 2004 and 2008, Bommer failed to inform her income tax return preparer that she received additional money from R&W Swimming Pools Corporation that should have been included as income to her on her federal income tax returns. Additionally, Bommer claimed federal employment tax withholding credits on her individual federal income tax returns, knowing that R&W Swimming Pools Corporation had not remitted the withheld employment taxes to the IRS.