United States v. Guidry

Anita Guidry (defendant) studied accounting in college and earned a degree in business administration. Guidry worked for Wichita Sheet Metal (Wichita) as company controller for 10 years. Guidry embezzled $3 million from Wichita. Guidry wrote checks in $9,000 or $10,000 increments made payable to Wichita’s bank, got the checks signed by a company owner by representing that they were for tax payments, cashed the checks, and used the cash to buy personal items. Guidry altered Wichita’s books to make it appear that the money she pocketed was used to purchase inventory. Guidry prepared the joint federal tax returns filed on behalf of Guidry and her husband. The Guidrys’ tax returns for 1993 to 1995 were meticulously prepared but did not include the income Guidry had embezzled. During a warranted search of Guidry’s home, a special agent of the Internal Revenue Service (IRS) found, in a file drawer labeled “taxes,” tax booklets that the IRS mails to taxpayers every year. The booklet for 1993 listed embezzled income as taxable income that must be reported, and the 1994 and 1995 booklets referred the taxpayer to a publication that included embezzled income as taxable income that must be reported. Guidry was charged with three counts of knowingly and willfully filing a false tax return in violation of the tax-perjury statute, 26 U.S.C. § 7206(1). Guidry was convicted and argued on appeal that the evidence at trial was insufficient to support a finding of willfulness.