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….
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