Matt Brown, owner of Elite Payroll, was sentenced Thursday 4/25/2025 in Federal Court to a total of 50 months and ordered to pay restitution for 2 charges filed by the U.S. Department of Justice, Tax Division to which he plead guilty.
As you may recall, on January 9, 2025, he pleaded guilty to 1) willful failure to pay trust fund taxes and 2) aiding and assisting in the filing of false tax returns.
On February 3, his guilty plea was accepted by the Magistrate Judge.
The Court has released the official judgement in the case of the United States of America v. Matthew S. Brown.
Imprisonment
Mr. Brown was sentenced to a total term of 50 months.
- Count 1 – Failure to Account for and Pay Over Trust Fund Tax – a term of 50 months
- Count 2 – Aiding and Assisting in the Filing of a False Tax Return – a term of 36 months
The sentences are to be served concurrently (at the same time) versus consecutively (one after the other).
He was immediately remanded to to the custody of the US Marshal.
Supervised Release - Mandatory Conditions
The Court stated that upon his release, Mr. Brown is be on supervised release for both counts.
- Count 1 – 2 years supervised release
- Count 2 – 1 year supervised release
As with his prison sentence, this is to be served concurrently, so he will be on supervised release for 2 years.
Additionally, he is compelled to provide his DNA as directed by the Probation Officer.
Standard Conditions of Supervision
There are 13 standard conditions with which Mr. Brown must comply upon his release:
- He must report to the probation office in the federal judicial district where he will live within 72 hours of release.
- He will receive instructions about how and when he must report to his probation officer.
- He must not knowingly leave the federal judicial district without first getting permission from the court or his probation officer.
- He must be truthful with his probation officer.
- He must live in a place approved by his probation officer. If he moves, he must give 10 days notification.
- He must accommodate his probation officer visiting him, regardless of his location, and he must allow the collection of any prohibited items if they are in plain view.
- He must work full-time (a minimum of 30 hours per week) at a “lawful type of employment” unless the probation office excuses him from doing so.
- He may not communicate or interact with anyone he knows is engaged in criminal activity or is a convicted felon without express permission.
- If he interacts with any law enforcement or is arrested, he must notify his probation officer of this within 72 hours.
- He cannot own, possess, or have access to a firearm or ammunition.
- He cannot act as or make any agreement to be a confidential informant without the court’s permission.
- If he is determined to be a risk to another person or an organization, the person / organization needs to be notified.
- He must follow the instructions of the probation office.
Special Conditions of Supervision
There are 6 special conditions assigned to Mr. Brown.
- Cooperation with the IRS – Mr. Brown must provide “all requested documents and information for purposes of any civil audits, examinations, collections, or other proceedings. It is further ordered that the defendant file accurate income tax returns and pay all taxes, interest, and penalties due and owing by him/her to the Internal Revenue Service.”
- Financial Disclosure Requirement – Mr. Brown shall “provide complete access to financial information, including disclosure of all business and personal finances, to the U.S. Probation Officer.”
- No New Debt Restriction – Mr. Brown may not solicit or incur any further debt without permission from the probation office.
- Permissible Search – Mr. Brown must submit to a reasonable search of his person or property.
- Restitution as a Condition of Supervision – Mr. Brown must pay restitution to the IRS in the amount of $22,401,585.
- Substance Abuse Treatment – Mr. Brown “shall participate in an approved treatment program for drug and/or alcohol abuse and abide by all supplemental conditions of treatment.”
Criminal Monetary Penalties
Mr. Brown has been ordered to pay restitution of $22,401,585.
He has also been ordered to pay $200,000 and a court assessment of $200.
Sentencing Judgement
The full sentencing judgement is available here.
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