SHERMAN, Texas | A 61-year-old Spring Branch, Texas woman has been sentenced to federal prison for income tax violations in the Eastern District of Texas, announced U.S. Attorney John M. Bales today.
Shirley Jean Emert pleaded guilty on Feb. 6, 2014 to making and subscribing to a false tax return for the calendar year 2010 and was sentenced to 24 months in federal prison today by U.S. District Judge Richard Schell.
According to information presented in court, Emert embezzled funds from her employer, Applied Concepts, in the amounts of $53,859 in 2008; $126,202 in 2009; $172,965 in 2010; and $166,254 in 2011. Emert failed to report the income on the corresponding tax year returns. Emert’s willful act of falsely reporting income on her tax returns for the years 2008 through 2011 resulted in income tax due and owing in the amount of $159,907.
Emert was also ordered to pay restitution in the amount of $697,187.78 to Applied Concepts and the IRS.
This case was prosecuted by the Eastern District of Texas on behalf of the Northern District of Texas. This case was investigated by IRS Criminal Investigations and the U.S. Postal Inspection Service and prosecuted by Assistant U.S. Attorney M. Andrew Stover.