The owner of an Arkansas trucking company was sentenced to spend more than a year in prison for employer tax violations.
On September 23, 2026, Marty Allen Linville, 58, was sentenced to 20 months in federal prison and ordered to pay $3.8 million in restitution.
Linville previously pleaded guilty to two counts of Willful Failure to Account for and Pay Over Trust Fund Taxes.
Linville owned and operated Malco Inc., a trucking company in De Queen, Arkansas, since at least 2010.
According to the U.S. Department of Justice, Linville provided workers with W-2 forms that reported withholdings paid to the IRS on their behalf, but failed to separately file the W-2 forms with the Social Security Administration or make the required tax deposits.
“More than one employee reported to Linville that their tax return refunds were frozen because no Form W-2 was on file with the IRS,” officials said.
Officials said the enforcement action against Linville was part of the first-ever “National Tax Enforcement Surge” conducted by the Justice Department’s National Fraud Enforcement Division along with the Internal Revenue Service, Criminal Investigation.
The National Tax Enforcement Surge took place between early September 2026 and October 14 for the purposes of targeting tax fraud.
“Every dollar stolen through tax fraud is a dollar taken from the American people,” said Attorney General Todd Blanche. “What we uncovered during this concentrated surge is only the tip of the iceberg. The Department of Justice is committed to expanding our investigations and exposing schemes designed to evade accountability, because there is no safe haven for fraudsters.”
“This enforcement surge delivered results for taxpayers,” said IRS CEO Frank J. Bisignano. “Under President Trump’s leadership, we are working across government to go after fraud, hold bad actors accountable, and protect the integrity of our nation’s tax system.”
