Danbury Preschool Owner Admits Failure to Pay $600,000 in Employment Taxes

Thomas Walker, 63, of Ridgefield, waived indictment and pleaded guilty June 1 before U.S. District Judge Stefan R. Underhill in Bridgeport to one count of willful failure to account for and pay over employment taxes.

The case centers on more than $600,000 in federal employment taxes that Walker, owner of a Danbury preschool, admitted he did not pay. The exact number of employees and quarterly tax periods covered by the admitted violation are not detailed in the charging document.

Prior to the plea, Walker faced potential indictment and trial. The guilty plea establishes criminal liability and shifts the case directly to sentencing. Judge Underhill has not yet set a sentencing date; at sentencing the government will seek restitution for the full unpaid amount plus interest and penalties.

Downstream, the conviction requires the IRS to record the tax debt and pursue collection against Walker personally and any business assets. The plea also obligates the Department of Justice to notify the Connecticut Department of Labor and other agencies that administer payroll-related programs, which may review the preschool’s compliance history and licensing status.

Federal sentencing guidelines will dictate a range that includes possible prison time, supervised release, and full repayment as a condition of any probation.

This marks the latest enforcement action by the U.S. Attorney’s Office for the District of Connecticut targeting employers who withhold payroll taxes but fail to remit them to the government. The Department of Justice has pursued similar cases against small-business owners in the district in recent years to recover employment-tax revenue and deter future violations.

Walker remains free pending sentencing.