The schemes made it appear, on paper, that labor for Company-1 was performed by independent contractors. After a moving job on behalf of Company-1, 'Company-1 bookkeepers' would create falsified invoices from the shell company and pay them, 'fraudulently making it appear that the were independent contractors,' when in reality the shell company employees were paid in cash from the shell company’s accounts.

Managers of Company-1 would then 'assign' foremen and movers who worked for Company-1 to the shell company, and pay those employees through the shell company. In the other form of the scheme, Lemay and others would create shell labor companies by asking 'a close associate or family member' to sign paperwork creating the company and opening a bank account in its name. The first form involved legitimate companies who would be paid for their labor as independent contractors, and the foremen of those companies would pay the movers directly. Under Lemay’s leadership, the scheme took one of two forms. at 3, 6 n.1.īeginning in the late-1980s, Lemay 'began to direct the operation of a scheme by which Company-1 evaded the assessment and payment of payroll taxes for many of the workers it employed as movers and drivers.' Compl. 2 Lemay left Company-1 in 2011, but 'continued to supervise and play a role in the management of Company-1,' and throughout the time-period relevant to the conspiracy, Lemay 'nominally owned' in part Company-1. From the 1980s until 2011, Lemay was the nominal owner of Company-1, ultimately serving as its President and CEO. Since 2010, Lingat was the primary bookkeeper for Company-1. ¶¶ 1-2 SI ¶ 1.īoth Lingat and Lemay worked at 'Company-1,' a company that 'provides moving and storage services.' SI ¶ 2. The Government alleges that, from 2010 until the end of 2016, Lingat and Lemay conspired to defraud the IRS by evading federal income and payroll taxes.

The relevant facts are taken from the Complaint ('Compl.') and the Superseding Indictment ('SI'). For the reasons stated herein, the Motions are denied.

The Defendants separately move this Court to direct the Government to produce a bill of particulars with respect to each Defendant. MARY KAY VYSKOCIL, United States District Judgeĭefendants Eugene Joseph Lemay and Joel Lingat are charged in a one-count 1 Superseding Indictment with engaging in a conspiracy to defraud the Internal Revenue Service ('IRS') in violation of 18 U.S.C. OPINION AND ORDER DENYING MOTIONS FOR A BILL OF PARTICULARS UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK EUGUENE JOSEPH LEMAY a/k/a Gene Lemay, and JOEL LINGAT, Defendants.

New york bill of particulars