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Accounting
Court Case Brief-Federal Tax Class
United States vs. St. Pierre, 599 F.
FACTS
The Staab Agency acts as an agent for out-of-state trucking companies looking to register trailers in Maine. Shirley St. Pierre, the appellant in this case, owned all of Staab after buying it from its previous owner in 1991. Under her leadership, the company flourished, growing from about four employees and 4,000 customers in 1991 to 17 employees and 37,500 customers in 2002. St. Pierre frequently used company income to pay personal bills and for other personal purposes. This in itself is not horrible as long as she reported the income on her tax returns.
The IRS randomly audited Staab's fiscal year 2000 returns in March 2002. The audit gave rise to suspicions and was later extended to include other returns by Staab and St. Pierre herself. Because Staab is a Subchapter S corporation, its...
Pierre, who must pay taxes on it herself. 26 U.S.C. § 1366(a)(1) (2006). In June 2007, St. Pierre was indicted on three counts of tax evasion, 26 U.S.C. § 7201, and one count of obstructing administration of the internal revenue laws for falsifying documents in an attempt to conceal her prior acts, 26 U.S.C. § 7212(a).
At trial, St. Pierre's underpayment of her personal taxes was undisputed. The central issue was whether St. Pierre had the requisite state of mind for the various offenses. The government relied mainly on testimony from the accountants and lawyer who had prepared Staab's and St. Pierre's tax returns and represented her at the audit, and the IRS agents who investigated Staab. One of the accountants testified that St. Pierre had been told to deposit company income into Staab's corporate bank account; as such deposits would permit the…
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