Georgia Department of Revenue agents executed a search warrant at TRP inc. in Dalton, Georgia on Monday March 16, 2015.

From incorporation in December 2009 to February 2015, Linda Maddox, a.k.a Linda Naylor and previous, co-owner Delayne Sproles, owned and operated Temporary Resource Personnel LLC and TRP Partners LLC. The businesses were operated and generated income operating as temporary labor establishments.  Both businesses were owned by Sproles and Naylor and appear to have operated concurrently, at the same location and conducted the same business operations. 

In 2013, Sproles advised she departed as a co-owner of the company. TRP Partners LLC. was then registered to Naylor and showed her as the sole owner. Naylor and Sproles, while operating Temporary Resource Personnel LLC. from 2009 to 2014, and TRP Partners LLC , have failed to remit $291,969.08 in Georgia withholding taxes to the state. With accrued penalties and interest the total amount of withholding owed to the state is $373,351.85.

“This is stolen money, this isn't just you didn't pay your taxes. This is money they collected for the benefit of the state and they kept it,” said Chief Josh Waites of the Georgia Department of Revenue Office of Special Investigations.

Under the provisions of the Official Code of Georgia 48-7-100, Naylor and Sproles were required to collect the $291,969.08 in withholding tax trust funds and remit the funds to the Georgia Department of Revenue.

The Georgia Department of Revenue made several attempts to make the business current on their taxes but they refused. Both Naylor and Sproles have arrest warrants and are currently at large.