Lake Charles Business Owner Faces Payroll Tax Charges
Alicia Williams Higginbotham stands accused of failing to pay $390,000 in payroll taxes for her business.
Updated on Oct. 30, 2026 in Taxes
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Lake Charles resident Alicia Williams Higginbotham pleaded not guilty to federal charges involving $390,000 in unpaid payroll taxes. The case involves alleged delinquency between 2020 and 2023 at her business, 1st Abundant Home Care.
Why it matters
The indictment highlights federal efforts to crack down on business owners who fail to remit mandatory tax withholdings for Social Security, Medicare, and income taxes. Failure to manage these trust funds undermines government revenue and leaves employees without proper tax documentation.
Higginbotham faces 14 counts of failure to account for and pay trust fund taxes, alongside four counts of failure to file individual income tax returns. The business, 1st Abundant Home Care, is currently listed as not in good standing with the state.
The players
Alicia Williams Higginbotham
She is a Lake Charles business owner and the defendant in a federal tax fraud case involving unpaid payroll taxes.
1st Abundant Home Care
This is a Calcasieu Parish-based home care provider that is currently not in good standing with the Louisiana Secretary of State.
IRS Criminal Investigation
This agency is the criminal enforcement branch of the Internal Revenue Service responsible for investigating tax-related financial crimes.
The details
Prosecutors allege Higginbotham withheld income, Social Security, and Medicare taxes from employee paychecks but failed to pay the funds to the IRS. Additionally, a federal judge previously ordered the business to pay more than $16,000 in back wages to a former employee.
Timeline
The payroll tax delinquency occurred from 2020 to 2023.
Alicia Williams Higginbotham was arrested in September 2026.
The jury trial is scheduled to begin on April 5, 2027.
Market Dynamics
This prosecution is part of a broader, concentrated surge of tax fraud cases led by the Department of Justice and the IRS. The initiative mirrors a national crackdown on employers who withhold funds but fail to remit them, a practice contributing to $490 million in lost federal revenue.
While this case involves federal charges, it serves as a reminder for business owners to maintain meticulous records of trust fund tax payments. The previous wage judgment against the company also highlights the importance for employees to monitor their pay stubs and tax withholdings.
The takeaway
Business owners should ensure that all employee tax withholdings are promptly remitted to avoid criminal liability. Employees should also review their own tax filings and check that payroll taxes are being reported correctly to the government.
What happens next
A jury trial for Alicia Williams Higginbotham is scheduled to take place on April 5, 2027.
Further reading
For more information on tax compliance and regulations, visit the Taxes section.
Source note: This article includes information reported by The Advocate.
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