Kansas bookkeeper indicted for failing to pay payroll taxes for clients

Date: Jan. 30, 2026

Contact: [email protected]

Wichita, KS - A federal grand jury in Wichita returned an indictment charging a Kansas business owner with allegedly defrauding her clients by failing to make tax payments estimated at over $1.5 million.

According to court documents, Nicole Clem of Augusta was indicted on 19 counts of wire fraud, seven counts of money laundering, three counts of aggravated identity theft, and 21 counts of failure to pay employment taxes.

Clem, as owner of a business named Bookkeeping N Beyond, is tasked with collecting funds from her clients to pay their employee payroll taxes to the federal government and state government. From November 2017 to June 2024, Clem is accused of either making no tax payments or partial tax payments on behalf of her clients and allegedly using the money for her own personal use.

IRS - Criminal Investigation is investigating the case.

Assistant U.S. Attorney Jason Hart is prosecuting the case.

IRS Criminal Investigation (IRS-CI) is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 19 field offices located across the U.S. and 14 attaché posts abroad.