Joseph Kott, 44, a former Sun Prairie electrical contractor, was sentenced to 18 months in federal prison after pleading guilty to willfully failing to pay income tax and employment tax withholdings to the Internal Revenue Service, according to a Wisconsin State Journal report. The unpaid taxes totaled $622,702 for the years 2014–2018. After his release, Kott will serve two years of supervised release and will need to pay a restitution of $622,702.08 to the IRS. Kott had owned and operated Alpha Electric LLC, an electrical installation and service contracting business in Sun Prairie, since 2002 and was responsible for all aspects of the company’s operations, including accounting, finance, payroll, paying bills, paying employees, and issuing W-2 forms.
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