De Queen Trucking Company Owner Sentenced to 20 Months for Payroll Tax Offense

A De Queen trucking company owner has been sentenced to 20 months in federal prison and ordered to repay the IRS more than $3.87 million for failing to turn over payroll taxes withheld from employees’ paychecks.

Senior U.S. District Judge Susan O. Hickey reportedly sentenced Marty Allen Linville, sole owner of Malco Inc., on Sept. 23 in Texarkana. Malco hauls for the poultry industry, with customers including Tyson Foods and Pilgrim’s Pride.

It was also reported, Linville pleaded guilty in February to two counts of willful failure to pay over trust fund taxes. The charges involved the final half of 2021 and totaled approximately $110,000. The court’s restitution order, however, is approximately $3.87 million.

Linville’s attorney had asked the court for probation or house arrest, arguing that a prison sentence could damage the business and make it more difficult to repay the IRS. The filing also stated that Tyson planned to increase its business with Malco if Linville remained out of prison.

Linville must report to federal prison by Nov. 3. Judge Hickey recommended that he serve his sentence at FCI Texarkana so he can remain close to his family.

Following his release, Linville will be required to pay at least $3,500 per month toward the restitution. He is also prohibited from gambling or visiting casinos and cannot take on new debt without approval.