A Phoenix dentist, Dr. Timothy Wilson, pleaded guilty on Friday to willfully failing to pay over employment taxes withheld from employees of his Las Vegas practice.
According to court documents, Wilson was a Nevada-licensed dentist who owned and operated Starsmiles Children’s Dentistry, LLC, a pediatric dental practice with offices located in North Las Vegas and Las Vegas. As the sole owner of Starsmiles, Wilson was responsible for collecting and paying over to the IRS the income, Medicare, and Social Security taxes withheld from the wages paid to Starsmiles’ employees. From 2011 through 2014, Wilson withheld these taxes from his employees’ wages but did not pay the withholdings to the IRS. In total, Wilson caused a tax loss of $289,654.63.
Wilson is scheduled to be sentenced on April 24, 2023, and faces a maximum penalty of five years in prison. He also faces a period of supervised release, restitution, and monetary penalties.