俄勒冈州木材公司前簿记员认罪：十年侵吞雇主近百万美元、还报假税表
美国司法部俄勒冈区联邦检察官办公室11月4日宣布，俄勒冈州 Riddle 市的 Christina Klauda（53岁）已认罪：她承认一项银行欺诈罪与两项制作、签署虚假联邦所得税申报表罪，涉及她多年侵吞前雇主资金并进行税务欺诈的安排。联邦检察官 Scott E. Bradford 公布了这一认罪。
据法庭文件，Klauda 自2014年起担任总部位于 Riddle 的木材公司 Tower Timber Services, Inc. 的办公室经理兼簿记员，负责工资、应付账款、开票、员工调度与员工税表编制。
Klauda 承认，她利用这一受信任职位与对公司财务系统的控制，从2014年到2023年系统性地从 Tower Timber 窃取资金。政府估计公司损失超过108万美元，Klauda 本人承认损失至少为944,371.97美元。
据认罪协议，她起初在公司工资系统中调高自己的时薪与加班费率、虚报工时；自2018年起，她又在公司会计软件中给自��建了第二个员工档案，安排领取双份工资：一份走直接存款，另一份用纸质支票支付，并删除交易记录加以掩盖。她还承认未经授权使用公司业主的签名印章，向自己与个人债权人签发额外支票，把款项伪装成借款、报销或预支，并从公司记录中删除这些交易，也未向国税局（IRS）申报这笔收入。
她还就2018与2019纳税年度提交虚假联邦所得税申报表，未申报所窃收入：2018年约38,140美元、2019年约74,144美元，造成税款损失共27,985美元。
银行欺诈罪最高可判30年联邦监禁、100万美元罚款与5年监管释放；每项税务欺诈罪最高可判3年监禁、10万美元罚款与1年监管释放。Klauda 已同意向受害方赔偿，赔偿总额估计在约972,356.97美元至1,111,771.56美元之间，含 Tower Timber 与国税局的损失。本案由国税局刑事调查局（IRS-CI）调查，助理联邦检察官 Katherine A. Rykken 起诉。（来源：美国司法部）
Former Oregon Lumber Company Bookkeeper Pleads Guilty to Embezzling Nearly $1 Million
The U.S. Attorney's Office for the District of Oregon announced on November 4 that Christina Klauda, 53, of Riddle, Oregon, has pleaded guilty to one count of bank fraud and two counts of making and subscribing false federal income tax returns for a years-long embezzlement and tax fraud scheme that targeted her former employer. U.S. Attorney Scott E. Bradford announced the plea.
According to court documents, Klauda served as the office manager and bookkeeper for Tower Timber Services, Inc., a lumber company based in Riddle, beginning in 2014. In that role, she was responsible for payroll, accounts payable, invoicing, employee dispatch and preparation of employee tax forms.
Klauda admitted that she used her position of trust and control over the company's financial systems to systematically steal from Tower Timber from 2014 through 2023. The government estimates the company's losses at more than $1.08 million, while Klauda acknowledges losses of at least $944,371.97.
According to the plea agreement, Klauda began the scheme by increasing her hourly and overtime rates and overstating her work hours in the company's payroll system. Beginning in 2018, she created a second employee profile in the company's accounting software and arranged to receive duplicate payroll payments: one through direct deposit and a second through paper checks that she concealed by deleting records of the transactions. She also admitted using the company owner's signature stamp without authorization to issue additional checks to herself and her personal creditors, disguising the payments as loans, reimbursements or draws, removing the transactions from company records, and failing to report the income to the Internal Revenue Service.
As part of the scheme, Klauda filed false federal income tax returns for tax years 2018 and 2019 by failing to report income she had stolen: approximately $38,140 in 2018 and $74,144 in 2019, causing a total tax loss of $27,985.
The bank fraud charge carries a maximum sentence of 30 years in federal prison, a $1 million fine and five years of supervised release. Each tax fraud charge carries a maximum of three years in prison, a $100,000 fine and one year of supervised release. Klauda has agreed to pay restitution, estimated between approximately $972,356.97 and $1,111,771.56, including losses to Tower Timber and the IRS. The case was investigated by IRS Criminal Investigation and is being prosecuted by Assistant U.S. Attorney Katherine A. Rykken. (Source: U.S. Department of Justice)
来源：美国司法部
发布：GSM·美国（发布链接）
图片来源：美国司法部总部大楼（联邦固定图库） / U.S. Department of Justice headquarters (federal fixed image library)
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