A part-owner of a Branford-based business was sentenced Tuesday to 15 months in federal prison for failing to pay business and personal taxes.
U.S. District Court Judge Kari A. Dooley imposed the sentence on Christopher Jardine, 55, of Guilford, in a proceeding in Bridgeport.
Jardine must report to the Federal Bureau of Prisons on Feb. 28, and currently remains free on $50,000 bond.
Jardine will be on supervised release for one year after he serves his sentence. Dooley also ordered Jardine to pay a $10,000 fine.
Jardine must pay $2,070,000 in restitution to the Internal Revenue Service, an amount which includes taxes owed, plus interest and penalties. Jardine has already paid the bulk of this restitution, according to the U.S. Attorney’s office.
Jardine pleaded guilty in April to one count of willful failure to pay over withholding taxes.
Assistant U.S. Attorney Conor M. Reardon, asked the court to impose a “substantial period of imprisonment.”
“Mr. Jardine evaded years of tax obligations to the tune of almost $2.1 million,” Reardon wrote in a pre-sentencing memorandum to the court. “Even as he did so, he lived a lifestyle that would have been the envy of many of his tax-paying fellow citizens.”
Jardine’s defense attorney, David Ring of New Haven-based law firm Wiggin and Dana, asked for leniency, noting his client “takes full responsibility for his crime.”
“Many people are dependent on him for their livelihood, and a sentence of imprisonment would likely result in the collapse of his businesses and the loss of more than 60 jobs,” Ring wrote, in a defense memorandum to the court.
According to Ring, Jardine’s actions were largely due to his desire to sustain his various business ventures, rather than to live the life of the rich and famous.
“Chris is a good person who made some very poor decisions,” Ring wrote. “His current goals are to survive this case, finish paying the government what he owes, and continue to ‘do the right thing for all those around him.’”
Jardine is a part owner of D&A Construction Management Inc., described in court documents as a company involved in wireless infrastructure, such as installing antennas, radios, power, and fiber optics at cell towers.
He has been responsible for its finances, including collecting the company’s employees’ income, Medicare and social security taxes, which are withheld from their paychecks, and then forwarding those funds to the IRS.
Jardine was also responsible for making sure the company paid its share of Federal Insurance Contribution Act (FICA) taxes, prosecutors said.
An investigation revealed that Jardine and his company withheld employees’ federal income and FICA taxes over multiple tax periods between 2016 and 2019 and reported those withholdings to the IRS, documents show.
However, the money, which added up to about $868,000, wasn’t forwarded to the IRS. The government also alleged that Jardine told the IRS that his company couldn’t afford to pay the amount.
Meanwhile, Jardine used more than $1 million in company funds to pay for personal expenses, including to buy a 52-foot cigarette boat, a Range Rover, high-end clothing and auto parts, and to make payments on behalf of Straight Jacket USA, LLC, a Guilford business which Jardine controls, prosecutors said.
Jardine also evaded personal income tax liabilities for multiple tax years between 2007 and 2015, according to the government.
Contact Michelle Tuccitto Sullo at msullo@newhavenbiz.com.
