United States District Court for the Northern District of Florida

“ In general, employers must withhold, deposit, report, and pay federal income tax as well as Social Security and Medicare taxes from employee wages. The amount of federal income tax withheld is based on an employee’s martial status and the withholding allowances as reported by the employee to the employer on the Internal Revenue Service (IRS) Form W-4. Federal Insurance Contributions Act (FICA) taxes provide a federal system of old age, survivors, disability, (Social Security tax) and hospital insurance (Medicare tax) . ”

“ Employers are required to withhold FICA taxes from employee’s wages and pay a matching amount of these taxes. During the times relevant to this indictment, the employee tax rate for Social Security was 6.2% of the employees’ gross wages which was withheld from the employees’ wages, and the employer tax rate was also 6.2% (12.4% total) . The employee tax rate for Medicare was 1.45% of the employees’ gross wages, which was withheld form the employees’ wages and the employer tax rate for Medicare was also 1.45% (2.9% total) . ”

“ If any of the property described above as being subject to forfeiture, as a result of any act or omission of the defendants:
a. cannot be located upon the exercise of due diligence;
b. has been transferred or sold to, or deposited with, a third person ”