BOSTON >> A Billerica paving company owner has been sentenced to six months in prison after pleading guilty in federal court to a tax evasion scheme that allowed him to pocket over $1 million in unpaid federal and state income taxes.

In addition to the prison term, 71-year-old Richard Cooper, the owner of Rick Cooper Paving, will serve two years of supervised release and was ordered to pay nearly $990,000 in restitution to the Internal Revenue Service, according to U.S. Attorney Leah Foley’s office.

In a sentencing memorandum filed in court, federal prosecutors stated that Cooper “defrauded the United States and cheated his community and fellow citizens by evading the taxes he rightfully owed and had a legal obligation to pay.”

Prosecutors said that Cooper concealed over $5.1 million in payments from his paving business, failing to report nearly $3.9 million in income to the IRS and the state. As a result, he kept $989,819 in federal taxes and $115,118.80 in state taxes that should have been paid.

The memorandum further states that Cooper used the illicit proceeds to pay himself a tax-free salary and paid at least some of his employees under the table in cash. Prosecutors said this not only benefited Cooper but also spread the harm to his workers for whom he did not withhold income or Medicare tax.

Prosecutors pushed for a harsher sentence for Cooper, who pleaded guilty to four counts of tax evasion in October. They requested an 18-month prison term, in addition to two years of supervised release and the nearly $990,000 in restitution. Foley’s office described tax fraud as “a staggering harm,” citing an IRS estimate that the 2022 tax gap — the difference between taxes owed and collected — was $696 billion.

“Cooper, of course, still wanted everything paid for by federal and state taxes,” prosecutors said in the sentencing memorandum. “He wanted roads to drive on and health care for his family and Social Security for income and the safety provided by the United States armed forces — he just wanted someone else to pay.”

Cooper’s attorneys, Max Stern and Liana LaMattina, argued for leniency, advocating for probation rather than prison time. They also contested the government’s calculation of the total tax loss, asserting it amounted to $675,948. Additionally, they unsuccessfully argued that Cooper’s inability to pay this amount due should result in no fines or fees being imposed.

In their sentencing memorandum, the defense described Cooper as a “dedicated husband, father, grandfather, and son,” with no prior criminal record. They said he is a blue-collar worker, while asserting he is not a wealthy man but a hardworking individual who has supported his family through the paving business that he has owned since the 1970s.

The sentencing memorandum also notes that Cooper’s son has taken over management of Rick Cooper Paving, while adding Cooper still oversees operations, provides job estimates, meets with clients, and runs errands as needed.

The sentencing memorandum further states that Cooper “holds deep remorse for his actions and the consequences it has had on his family, his business, and his community.”

“It is important to place Mr. Cooper’s conduct into the larger context of his life,” the attorneys stated in the paperwork. “As is reflected in the many letters of support that are provided with this memorandum, Mr. Cooper’s conduct stands in stark contrast with the rest of his personal life and career.”

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