Elite Payroll Collapse: Matthew S. Brown – Analysis of a $22 Million Payroll Tax Fraud Scheme and Sentencing
Executive Summary This report details the significant payroll tax fraud scheme orchestrated by Matthew S. Brown of Palm Beach Gardens, Florida, through his company Elite Payroll and other controlled businesses. Between 2014 and 2022, Brown systematically defrauded the United States government of over $20 million in withheld employee taxes, ultimately causing a total tax loss