Christian County Reserve Deputy Pleads Guilty To Tax Fraud

 A reserve deputy sheriff for Christian County, pleaded guilty in federal court Tuesday to tax fraud.

Marty Layne Brickey, 47, of Republic, pleaded guilty to one count of failure to pay over to the IRS the payroll taxes he collected from his employees.

Brickey has been commissioned as a reserve deputy sheriff in Christian County since 2012.

He owned and operated several companies that marketed, promoted and managed software development.

By pleading guilty Tuesday, Brickey admitted that he voluntarily and intentionally failed to pay over to the IRS $15,031 in payroll taxes tax (including federal income taxes, Medicare and Social Security taxes) that he collected from Interzone employees during the second quarter of 2009.

He acknowledged that the total tax loss, including all relevant conduct, is $114,449.

He is subject to a sentence of up to five years in federal prison without parole.

 A sentencing hearing will be scheduled after the completion of a presentence investigation by the United States Probation Office.

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