OVERLAND PARK, Kan. — A former Overland Park, Kansas businessman was sentenced Thursday to one year and one day in prison for willfully failing to pay over employment taxes to the IRS.

According to court documents and statements made in court, starting in 2010, Lance Ashley was the sole owner and operator of Ashley Home Care Services, an Overland Park home health care business that provided daily living services to individuals.

Ashley was responsible for all financial matters relating to AHCS, including handling the company’s payroll and collecting and paying over employment taxes to the IRS.

From 2013 through 2016, however, AHCS did not pay all the employee withholdings it collected to the IRS, according to court documents. Rather, Ashley used some of the funds to pay corporate expenses and a number of his personal expenses.

After the IRS began collecting AHCS’s unpaid taxes in 2016, Ashley provided fraudulent bank records to the IRS and did not fully disclose his bank accounts.

In all, Ashley’s conduct caused a tax loss to the IRS of approximately $321,000.

In addition to the term of imprisonment, U.S. District Judge Julie A. Robinson ordered Ashley to serve two years of supervised release and to pay approximately $321,000 in restitution to the United States.

IRS-Criminal Investigation investigated the case.