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A Kaysville businessman and certified public accountant has been sentenced to prison for tax evasion.
David Brian Bybee, 56 — who managed and controlled several companies from his home in Kaysville or other business addresses in Davis County — was charged in U.S. District Court last year with evading payment of personal taxes and payroll taxes for his employees.
Bybee pleaded guilty Wednesday to one count of attempting to evade and defeat payment of taxes.
Judge Dee Benson sentenced him to a year and a day in federal prison, followed by 36 months probation. Bybee was ordered to report to prison on March 22.
Bybee has agreed to pay nearly $470,000 in restitution, which includes $370,662 in individual tax obligations and $98,719 in payroll tax obligations for his employees, according to a news release from the U.S. Attorney's Office.
Bybee failed to pay income tax he owned from 2000 to 2009 (excluding 2003 and 2004), in an amount totaling about $153,570, according to the indictment.
He 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, the indictment states. Bybee was assessed penalties totaling $47,919.06 for the unpaid taxes, but 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.