A Butler, Pennsylvania resident has pleaded guilty in federal court to charges related to the willful failure to collect or pay over payroll taxes. Acting United States Attorney Troy Rivetti announced that Michael D. Funovits, 49, entered a guilty plea to four counts before United States District Judge William S. Stickman IV.
According to information presented in court, between 2016 and 2023, Funovits did not pay over payroll taxes he collected on behalf of his businesses, PennRo Associates LLC and Penn Exteriors LLC, to the Internal Revenue Service.
Judge Stickman set sentencing for February 17, 2026. The law allows for a maximum sentence of up to five years in prison and a fine of up to $250,000 or both. The actual sentence will be determined based on the seriousness of the offenses and any prior criminal history.
Assistant United States Attorney Gregory C. Melucci is prosecuting the case for the government. The investigation was conducted by Internal Revenue Service-Criminal Investigation.
