Arkansas Trucking Owner Sentenced for Hiding Payroll Taxes
The Justice Department named Marty Allen Linville, 58, among defendants sentenced in its first National Tax Enforcement Surge, a six-week push by the department's Fraud Division and IRS Criminal Investigation that targeted 76 defendants and an estimated $490 million in intended losses to the Treasury.
According to DOJ, Linville owned and operated Malco Inc., a trucking company in De Queen, Arkansas, since at least 2010. He paid employees wages and gave them W-2 forms showing tax withholdings, but DOJ said he never filed those W-2s with the Social Security Administration and never made the required tax deposits. Several employees told Linville their own IRS refunds were frozen because no W-2 was on file for them, the department said.
Linville pleaded guilty to two counts of willful failure to account for and pay over trust fund taxes. The Western District of Arkansas case listed an intended loss of $2,595,679. A judge sentenced him to 20 months in prison and ordered $3.8 million in restitution, covering taxes, penalties and interest. The U.S. Attorney for the Western District of Arkansas, Kevin Holmes, attended the DOJ's announcement event.
What's next
- No further court dates were listed in the DOJ release; restitution terms were part of the sentence.
- DOJ said the surge produced 23 new charging actions and 39 trials, pleas or sentencings across 35 U.S. Attorneys' offices; more case outcomes may follow.
All sources
- DOJ’s Fraud Division, IRS, and IRS-CI Expose More than $490M in Tax Fraud in National Tax Enforcement Surge — U.S. Department of Justice (National Fraud Enforcement Division), 2026-10-14
Related coverage
- Arkansas trucking co. owner sentenced for failing to turn over tax withheld from employee checks to IRS — CDLLife (via Google News), 2026-10-14
