Tax laws

Paul Vanderlinden sentenced for violating tax laws

Former Appleton Restaurant Owner Paul R. Vanderlinden Sentenced to Federal Prison for Violating Federal Tax Laws

Richard G. Frohling, United States Attorney for the Eastern District of Wisconsin, announced that on July 20, 2022, Paul R. Vanderlinden (age: 42) of Appleton, Wisconsin, was sentenced to six months in federal prison by U.S. Senior District Judge William C. Griesbach.

Vanderlinden previously pleaded guilty in federal court in Green Bay to willfully filing a false tax return and failing to honestly report and pay payroll taxes to the Internal Revenue Service. Vanderlinden was further ordered to pay, and paid, restitution to the Internal Revenue Service totaling more than $168,000.

Federal law requires employers to collect payroll taxes. According to court documents, Vanderlinden willfully failed to withhold and pay approximately $88,000 in payroll taxes between 2012 and 2016. He filed employer tax returns that contained false statements regarding wages paid to his employees.

Vanderlinden also diverted business receipts to a personal bank account. He failed to include this income on his tax returns and as a result underpaid his individual taxes by at least $30,000 in the relevant years.

This investigation was conducted by special agents from the Criminal Investigations Division of the Internal Revenue Service. He was prosecuted by Assistant U.S. Attorney Farris Martini.