GREENBELT, Md. - Mary Ann Laciny, age 62, of La Plata, Maryland was sentenced last Friday to one year and a day followed by 1 year of supervised release for filing false tax returns, announced United States Attorney for the District of Maryland Rod J. Rosenstein. U.S. District Judge Roger W. Titus also ordered that Laciny pay restitution of $195,937.68 and a fine of $40,000.
According to the statement of facts provided to the court on October 17, 2006 as part of her plea agreement, Laciny is part owner and treasurer of the family business, Sta-Cool Air Conditioning and Heating, Inc. (Sta-Cool), and maintained control over the business books from 1995 through 2000. During this time, Laciny diverted corporate monies to pay for personal items and services. She diverted additional Sta-Cool checks payable to herself and her husband that she failed to report on her personal income tax returns and diverted additional funds from Sta-Cool by repaying herself more than she loaned the business to satisfy a judgment against the company. Laciny also failed to report rental income on her personal income tax return. As a result, Laciny owes additional federal tax of $113,193 plus additional state income tax of $20,484. Furthermore, the unlawfully deducted corporate expenses diverted to Laciny for personal use resulted in the corporation owing additional federal tax totaling $49,924 and additional state income tax of $12,336.
United States Attorney Rod J. Rosenstein praised the investigative work performed by the Internal Revenue Service - Criminal Investigation. Mr. Rosenstein also thanked Assistant U.S. Attorney Chan Park and Special Assistant United States Attorney Del Wright, who prosecuted the case.