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A federal grand jury has returned a five-count indictment accusing a Kaysville businessman and certified public accountant of two counts of tax evasion and three counts of failure to pay taxes.
David Brian Bybee, 55, who managed and controlled several companies from his home in Kaysville or other business addresses in Davis County, is charged in U.S. District Court with evading payment of personal taxes and payroll taxes for his employees.
Bybee allegedly attempted to evade paying a large part of the income tax he owed from 2000 to 2009 (excluding 2003 and 2004), in an amount totaling about $153,570.
Bybee also evaded paying payroll taxes on behalf of the employees of three companies he controlled from about April 2000 to March 2011, according to the indictment. Bybee deducted and collected payroll taxes totaling at least $39,244, but allegedly did not report the payroll taxes with the exception of one employment tax payment of $899.32 in April 2012. Bybee was assessed penalties totaling $47,919.06 for the unpaid taxes, but has failed to make any payments, according to the indictment.
Bybee also failed to pay federal income taxes withheld and FICA taxes due on behalf of the Bybee companies and its employees for three calendar quarters, including payroll taxes of about $2,247 for the fourth quarter of 2010; $1,800 for the fourth quarter of 2011; and about $1,830 for the fourth quarter of 2012, according to the indictment.
Bybee has been ordered to appear in court for an arraignment May 26.
The maximum potential penalty for each of the five counts in the indictment is five years.