Figure in “Windowgate” sentenced on federal tax charges

BOSTON – The former owner of a now closed Fall River-based glass company was sentenced today in federal court in Boston for failing to report and pay to the IRS taxes he had withheld from his company’s employees.

Moses Rapoza, 83, of Lakeville, was sentenced by U.S. District Court Judge Richard G. Stearns to three years of probation with the first six months to be served in home detention on electronic monitoring and ordered to pay $327,218 in restitution and a $1200 special assessment. In March 2019, Rapoza pleaded guilty to one count of filing a false tax return and 11 counts of failing to pay over to the IRS the taxes he withheld from employee wages.

Rapoza was described as the former owner and operator of Global Specialty Glass Contractors Inc., a glass installation business previously located in Fall River. For every calendar quarter from 2011 through 2014, Rapoza withheld income taxes and Federal Insurance Contributions Act (FICA) taxes from wages he paid to his employees, but failed to pay those taxes to the IRS on behalf of the employees. In addition, Rapoza filed a false Form 941 tax return with the IRS, knowing that it understated the amount of wages he had paid to employees.

Raposa installed the now well known 22 windows on the sixth floor of Government Center where no paperwork was located.

United States Attorney Andrew E. Lelling and Kristina O’Connell, Special Agent in Charge of the Internal Revenue Service’s Criminal Investigation in Boston, made the announcement. Assistant U.S. Attorney Victor A. Wild of Lelling’s Security and Financial Fraud Unit prosecuted the case.