A Butler, Pennsylvania resident has pleaded guilty in federal court to charges related to payroll tax violations. Michael D. Funovits, 49, admitted guilt to four counts of willful failure to collect or pay over tax before United States District Judge William S. Stickman IV.
According to information presented in court, Funovits did not pay over payroll taxes collected from employees of his businesses, PennRo Associates LLC and Penn Exteriors LLC, to the Internal Revenue Service between 2016 and 2023.
Sentencing is set for February 17, 2026. The maximum penalty under the law includes up to five years in prison and a fine of up to $250,000. The actual sentence will be determined based on the seriousness of the offenses and any prior criminal history.
"Acting United States Attorney Troy Rivetti announced today."
Assistant United States Attorney Gregory C. Melucci is handling the prosecution for the government. The investigation was conducted by Internal Revenue Service-Criminal Investigation.
