FOR IMMEDIATE RELEASE - Thursday, September 12, 2002 
(Wilmington, DE) – William M. Remington, Director of Revenue announced today that a Newark woman was sentenced by NCC Superior Court Judge John E. Babairz, Jr. to one year home-confinement in a case involving state income tax evasion and failing to collect and pay over state withholding taxes.
Carolyn J. Cave, 41, was also ordered by Judge Babiarz to pay $61,898 in restitution to the Division of Revenue and also ordered Cave to participate in a program for the treatment of gambling addiction.
Cave pleaded guilty in June to one felony count of attempting to evade state income tax. The investigation disclosed that during the years 1996 through 1999, Cave, as president of New Life Services, Inc., used more than $60,000 in company funds for personal means without reporting those amounts as income on her state income tax returns. She derived and reported a legitimate wage from her company, but then supplemented this by writing additional checks to herself.
Cave also pleaded guilty in June to one felony count of failing to collect and pay over employer withholding taxes from the wages of those employed by her company. As the responsible individual, she provided W-2 forms to her employees, however, failed to pay over the state income taxes reflected on those W-2 forms.
Cave also pleaded guilty in June to one misdemeanor count of failing to file State of Delaware unemployment tax returns.
Presently, Cave owes the State of Delaware more than $61,000 in delinquent taxes.
The case arose from an investigation conducted by the Division of Revenue’s Criminal Investigation Unit and was prosecuted by the Delaware Attorney General’s office.