Colorado Medical Spa Owner Pleads Guilty to Employment Tax Crimes: Tax Loss Tops $600,000, Sentencing Set for December 11
A Parker, Colorado man who owned and operated a medical spa business has pleaded guilty to employment tax crimes, the U.S. Department of Justice announced. Spencer Carrado pleaded guilty on October 2, 2026, to willfully failing to pay over employment taxes on behalf of his business, causing a tax loss to the United States exceeding $600,000.
According to court documents and statements made in court, Carrado owned and operated Spectrum Med Spa, also known as SculptedMD, a medical spa operating in various locations, and exercised control over its financial affairs. He was responsible for withholding Social Security, Medicare and income taxes from his employees' wages and paying those funds over to the IRS, as well as filing quarterly employment tax returns. From the third quarter of 2020 through the fourth quarter of 2024, however, he withheld the taxes but did not pay them over to the IRS or file all required quarterly returns.
Carrado pleaded guilty to one count of willful failure to account for and pay over trust fund taxes. He is scheduled to be sentenced on December 11, 2026, and faces a maximum penalty of five years in prison; a federal district judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
The case was announced as part of the Justice Department's first-ever National Tax Enforcement Surge, in which federal prosecutors across the country, between early September and October 14, brought prosecutorial actions against 76 defendants whose alleged and proven crimes involved intended and estimated revenue losses of more than $490 million. Assistant Attorney General Colin McDonald of the National Fraud Enforcement Division made the announcement. IRS Criminal Investigation is investigating the case, and Trial Attorney Stuart A. Wexler of the Criminal Division's Tax Section is prosecuting it.
Published by GSM · USA (original Chinese edition)
Photo: 图：美国联邦法院大楼（资料图），来源 Wikimedia Commons，开放授权。Photo: A United States federal courthouse (file photo), via Wikimedia Commons.
