Michael Logan, the owner of Michael's Cucina Italia in Manalapan, has been sentenced to nine months in prison and three months of home confinement for subscribing to personal federal tax returns and false business, a press release issued by the United States Attorney District of New Jersey said.
U.S. Attorney Paul J. Fishman announced today that Logan, 45, had before U.S. District Judge Anne E. Thompson in the past to all nine counts of an which charged him with subscribing and making false federal tax returns. Five of those counts apply to tax returns filed for Michael's Cucina Italia between 2004 and 2007. The other four counts in the indictment apply to Logan's personal tax returns.
Logan, a resident of Jackson, acknowledged that he was the owner and operator of ITI, Inc. doing business as Michael's Cucina Italia during the plea hearing. He also admitted to underreporting his sales and gross receipts on his 2004, 2005 and 2006 corporate income tax returns, his 2007 corporate income tax return and partnership income tax return, and his personal income tax returns from 2004 through 2007.
The sentence was imposed today by Judge Thompson in Trenton Federal Court. Besides the prison sentence, Logan is required to pay $158,245 in restitution.
Victor W. Lessof of the IRS-Criminal Investigation was in charge of the investigation and recognized by U.S. Attorney Fishman.
Assistant U.S. Attorney Jennifer Davenport of the U.S. Attorney's Office Criminal Division in Trenton and Tino Lisella of the Justice Department's Tax Division are representing the government.
Frank Agostino Esq. and Michael Mattaliano Esq. from Hackensack will be defending Logan.