(Portland, OR) -- A Happy Valley business owner has pleaded guilty to not paying employment taxes to the IRS. Joyce Leard owned Mr. Tree, a Happy Valley tree removal company, and Wall 2 Wall Hardwood Floors, also in Happy Valley. She withheld Social Security, Medicare and federal income taxes from her employees, but used it to buy personal property. She owed the federal government one-and-a-half million dollars in taxes. Leard will be sentenced October 6th.