United States of America v. Michelle Clabough

Knoxville, Tennessee criminal defense lawyer represented Defendant charged with forging private entity securities, in violations of 18 U.S.C. § 513(a), one count of filing a false statement, in violation of 26 U.S.C. § 7206(1), and one count of filing a false bankruptcy record, in violation of 18 U.S.C. § 1519.



Michelle Clabough, age 45, pleaded guilty.



According to documents filed in Court, during a seven-year period while Clabough was employed as an office manager, she forged more than 250 checks and embezzled $725,770 from her employer. During this same time period, Clabough submitted fraudulent tax returns that did not include her stolen income, which resulted in a tax loss of $134,421. Additionally, Clabough submitted a false record in a Chapter 13 bankruptcy proceeding in which she failed to disclose the income she obtained through her embezzlement of funds.



The criminal indictment was a result of an investigation by the Internal Revenue Service - Criminal Investigation.



Assistant United States Attorney Jennifer Kolman represented the United States.

Defendants was sentenced to a total term of imprisonment of 44 months; this sentence consists of terms of 44 months as to each of Counts 1, 2, and 4 of the Information, and a term of 36 months as to Count 3 of the Information, all terms to be served concurrently; a term of supervised release of 3 years, this term consists of 3 years as to each of Counts 1, 2, and 4 of the Information and 1 year at to Count 3 of the Information, all terms to be served concurrently; restitution in the amount of $860,191.00; a special assessment fee of $400.00