FARGO-- A former Fargo businesswoman who provided employment and payroll service to businesses and kept tax money instead of paying it to the Internal Revenue Service has been sentenced to a year of home confinement and ordered to pay restitution of $377,163.
Tammy Devier, 43, of Crary, N.D., who owned and operated Red Arrow Recruiters, was sentenced Monday, March 28, by U.S. District Judge Ralph Erickson. She will also be on supervised probation for five years.
From mid-2008 through 2009 she received quarterly taxes from her clients, but failed to pay the $377,163 to the IRS, said North Dakota U.S. Attorney Chris Myers.
She was charged with willfully causing the failure to pay over employment taxes.
The case was investigated by the criminal investigative division of the IRS and prosecuted by Assistant U.S. Attorney Scott Schneider.
