Where a defendant was convicted on four counts of failure to collect or pay over employment taxes in violation of 26 U.S.C. §7202 and one count of mail fraud under 18 U.S.C. §1341, the defendant’s convictions should not be reversed despite an instructional error on good faith.
“After a jury trial, Defendant-Appellant Lilian Giang was convicted on four counts of failure to collect or pay over employment taxes in violation of 26 U.S.C. §7202 and one count of mail fraud under 18 U.S.C. §1341. Her convictions stem from the operations of Able Temp Agency (‘Able’), a staffing business she owned and managed. At trial, the government’s witnesses testified that Able paid workers in unreported cash and submitted false payroll information to both the Internal Revenue Service and Able’s workers’ compensation insurer, resulting in lower tax bills and insurance premiums….
This remains the most prevalent form of financial crime globally. It targets the direct access points to your money: your cards and your bank accounts.
- Skimming: Criminals use small devices called “skimmers” placed over ATM or point-of-sale card slots to capture the data from your card’s magnetic strip.
- Card-Not-Present (CNP) Fraud: This occurs during online shopping where a physical card isn’t required. Thieves use stolen card numbers, expiry dates, and CVV codes to make unauthorized purchases.
- Account Takeover (ATO): A hacker gains access to your online banking credentials (often through malware or phishing) and changes the contact details or passwords, locking you out while they drain your funds.