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July 26, 2012 - A Morganville man who owned several air conditioning and heating businesses admitted on Wednesday to evading payment of taxes and penalties over a number of years, according to U.S. Attorney Paul Fishman. Mark Trawinski, 58, pleaded guilty to charges that he willfully attempted to evade payments of accrued employer’s quarterly federal taxes and the associated trust fund recovery penalties before U.S. District Judge Joseph H. Rodriguez in Camden federal court. According to documents filed in this case and statements made in court, Trawinski owned and operated multiple heating and air conditioning businesses, including Air Joy Service, Heating and Cooling Corp.; Air Joy Service Inc.; and Air Joy Sheet Metal.

As the owner of those companies, Trawinski was required to report the employment taxes for all his employees to the IRS by filing IRS Forms 941, according to a press release from the U.S. Attorney's Office. Trawinski was also required to pay to the IRS the employment taxes for his employees on a quarterly basis. For various tax quarters ending in March 31, 2002 through September 30, 2007, Trawinski filed Forms 941 for his various businesses, but did not pay the employment tax liabilities reported on the Forms 941, investigators say. Between 2006 and 2008, the IRS assessed $713,759 in Trust Fund Recovery Penalties against Trawinski for the previously assessed employment tax liabilities and started collection actions against him, according to a press release from the U.S. Attorney's Office. Investigators say that in 2005, Trawinski purchased a vacation home in Port Orange, Florida for $1 million but put the deed and mortgage in his mother's name.

Between 2005 and 2010, Trawinski made $544,673 in mortgage payments with checks drawn on the heating and air conditioning businesses’ bank accounts and other accounts, according to a press release from the U.S. Attorney's Office. In 2007, Trawinski filed a bankruptcy petition in an attempt to have his debts discharged. During the bankruptcy proceeding, he failed to list the Port Orange property as an asset on his bankruptcy petition, investigators say. The Small Business/Self Employment Collections Division of IRS levied several of Trawinski’s bank accounts in June 2009 to recoup the trust fund recovery penalty. In November 2009, Trawinski met with an IRS agent and submitted a Collection Information Statement for Wage Earners and Self-Employed Individuals, which was signed under penalty of perjury.

He again failed to disclose his ownership of the vacation home in Port Orange, according to a press release from the U.S. Attorney's Office. Trawinski also falsely told the agent that his son ran the heating and cooling business even though his son had no experience in the business, according to a press release from the U.S. Attorney's Office. Trawinski further said he was not receiving a salary and that he had no assets or income of any kind. The charges to which Trawinski pleaded guilty are punishable by a maximum potential penalty of five years in prison and a fine of $250,000, according to a press release from the U.S. Attorney's Office. Sentencing is scheduled for Oct. 29, 2012. U.S. Attorney Fishman credited special agents of IRS Criminal Investigation, under the direction of Acting Special Agent in Charge John R. Tafur, for the investigation leading to today’s guilty plea, according to a press release from the U.S. Attorney's Office.

The government is represented by Assistant U.S. Attorney Jason M. Richardson of the U.S. Attorney’s Office Criminal Division in Camden. Trawinski is represented by Attorney Michael Mattaliano of Hackensack.