Assessor Jon Snyder has agreed to plead guilty in federal court to a single
misdemeanor count of failure to supply information to the Internal Revenue
Service, according to documents filed by the U.S. Attorney’s Office for the
Northern District of Indiana.
Snyder entered into
the plea agreement on Friday, the same day the U.S. Attorney’s Office
unsealed an indictment against him.
charge is unrelated to Snyder’s government service as Assessor but instead
concerns his activities as owner of a private business, Shoreline Appraisals
Inc. of Portage.
According to the
indictment, Snyder was required to provide the IRS, by Feb. 28, 2014, an
“Informational Return 1099 Form,” which documents all payments in excess of
$600 for any services rendered by a non-employee in calendar year 2013.
That form is
supposed to contain the name of the non-employee, his or her address, and
the total dollar amount of payments made by the business to the
In fact, the
indictment states, in 2013 Shoreline Appraisals paid more than $5,000 to a
non-employee, identified only as Person A, but Snyder “willfully” failed to
provide the IRS with the requisite Informational Return 1099 Form by Feb.
Failure to supply
information to the IRS carries a maximum term of incarceration of one year
and a maximum fine of $100,000.
Snyder, in the plea
agreement, states, “I am pleading guilty to this indictment because I am in
fact guilty of the offense,” and adds, “Despite knowing my legal
responsibility to file with the Internal Revenue Service an ‘Informational
Return 1099 Form’ for Person A, I willfully failed to file this form on or
before Feb. 28, 2014.”
In exchange for
Snyder’s plea, the U.S. Attorney’s Office under the agreement will recommend
that the court impose a sentence “equal to the minimum of the applicable
The U.S. Attorney’s
Office also agrees that “for tax years 2008-13, no further criminal tax
charges are warranted.”