BOSTON – The owner of a residential and commercial landscaping company operating in the South Shore region has been charged and has agreed to plead guilty to failing to report approximately $1.5 million in income to the Internal Revenue Service.
Scott Herzog, 47, of Norwell, has agreed to plead guilty to one count of filing a false tax return. A plea hearing has not yet been scheduled by the court.
According to the billing document, Herzog owned and operated Herzog Landscape Solutions. From 2016 to 2018, Herzog allegedly asked landscaping clients to pay him personally for work and then collect many of those payments or deposit them in bank accounts not affiliated with the landscaping company. . Herzog then failed to report about $1.5 million of those receipts on tax returns that his tax preparer filed on his behalf. As a result of this alleged conduct, Herzog underreported his personal income tax obligations, resulting in a loss to the Internal Revenue Service of nearly $500,000.
The charge of filing a false tax return carries a sentence of up to three years in prison, one year of probation and a fine of up to $100,000. Sentences are imposed by a federal district court judge based on US sentencing guidelines and the laws that govern sentencing in a criminal case.
American lawyer Rachael S. Rollins and Joleen D. Simpson, special agent in charge of the criminal investigation of the Internal Revenue Service in Boston, made the announcement. Assistant U.S. Attorney David M. Holcomb of Rollins’ Securities, Finance and Cyber Fraud Unit is prosecuting the case.
The details contained in the charging document are allegations. The defendant is presumed innocent unless and until proven guilty beyond a reasonable doubt by a court.