Butler, PA Resident Pleads Guilty to Payroll Tax Violations — Don’t Wait to Get Help

A business owner in Butler, Pennsylvania, is now imprisoned after pleading guilty to serious payroll tax violations. According to the U.S. Attorney’s Office, 49-year-old Michael D. Funovits admitted that between 2016 and 2023, he failed to pay over payroll taxes withheld from employees’ paychecks while operating his companies, PennRo Associates LLC and Penn Exteriors LLC. These withheld funds—called trust fund taxes—belong to the employees and must be turned over to the IRS.

By failing to do so, Funovits now faces up to five years in prison and fines up to $250,000. Sentencing is set for February 17, 2026.

Why This Matters for Business Owners

Payroll tax problems are far more common than most realize. When cash flow is tight, some business owners “borrow” from payroll taxes to cover expenses—without realizing the consequences. But the IRS views this as stealing from your employees—one of the most serious tax violations you can commit.

Even if your situation never reaches a courtroom, ignoring payroll tax debt can quickly lead to:

• Heavy IRS penalties and interest

• Federal tax liens

• Business bank levies and garnishments

• Personal liability under the Trust Fund Recovery Penalty

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The Lesson: Act Early and Get Help

If you’re behind on payroll taxes—or any taxes—time is not your friend. The longer you wait, the fewer solutions remain. The good news? There are proven ways to fix payroll tax problems before they spiral:✅ Installment agreements✅ Penalty abatement and relief✅ Compliance restoration strategies

But these options are only available when you take action early.

You Don’t Have to Face the IRS Alone

At Genialis Opus LLC, we help business owners resolve payroll tax and IRS problems with honesty, strategy, and expertise.

Our team can:

• Communicate directly with the IRS on your behalf

• Explore every resolution option for your situation

• Bring you back into compliance—even if you’re years behind

• Protect you from making costly mistakes that could worsen your case

If IRS notices or payroll tax debt are keeping you up at night, don’t wait until it’s too late.

Take control today.

📞 Schedule your confidential consultation with Genialis Opus LLC and start building your path back to peace of mind.