Rhode Island Bookkeeper Charged with Failure to Report Employment Taxes

PROVIDENCE - A Rhode Island woman who served as the bookkeeper and administrator for a family-owned landscaping business has been charged in federal court with failing to truthfully account for and pay over payroll taxes to the Internal Revenue Service (IRS).

According to court documents, Nikola Francis, 29, of Bristol, RI, was responsible for managing the finances of ELJ Inc., a Rhode Island family-owned business in Bristol, RI. Francis is charged with failure to withhold or pay employment taxes.

Court documents allege that Francis approved payments, paid bills, maintained accounting ledgers, accessed corporate bank accounts, managed payroll, and was responsible for accounting for and paying taxes withheld from employee paychecks.

Court documents further allege that from 2020 through 2025, ELJ Inc. withheld federal income taxes, Medicare taxes, and Social Security taxes from employee paychecks but failed to pay those taxes over to the IRS. The business failed to file Employer's Quarterly Federal Income Tax Return, or Form 941. The tax loss is approximately $787, 941.

A federal information is merely an accusation. A defendant is presumed innocent unless and until proven guilty.

The case is being prosecuted by Assistant U.S Attorney Peter I. Roklan.

The matter was investigated by the IRS.