Woman who defrauded Everett employer of $2.5 million, sentenced to prison for second embezzlement from Kent, Washington employer

For Immediate Release

U.S. Attorney’s Office, Western District of Washington

Despite court order, failed to tell second company about prior conviction for wire fraud

Seattle – A 45–year-old former Kent, Washington, woman was sentenced today in U.S. District Court in Seattle to an additional twelve months and one day in prison for stealing from her new employer while awaiting sentencing for stealing from a past employer, announced Acting U.S. Attorney Teal Luthy Miller. In 2023, Christin Guillory was sentenced to three years in prison for stealing more than $2.5 million from an Everett manufacturing company where she served as accounting manager. After pleading guilty to that crime, and while awaiting sentencing, she secretly stole tens of thousands of dollars from a second employer who did not know about her ongoing prosecution.

The court had ordered Guillory to notify her new employer of the prosecution and to provide the probation office with evidence she had done so. Guillory did not tell her employer about her prior fraud as required. Instead, Guillory falsely told the probation office she had informed her employer of the prosecution and had lost her employment as a result. Guillory provided probation with a falsified email to substantiate the false information. Guillory continued to work for, and embezzle funds from, her employer until she reported to prison to serve her sentence. The new employer learned of the prosecution only after Guillory failed to report for work without explanation when she reported to serve her sentence. 

Guillory admitted to the second theft in February 2025, pleading to wire fraud and concealing material facts from the United States.

At the sentencing hearing, U.S. District Judge Ricardo S. Martinez said, “You lied to the court while the court was trying to determine if you were a danger to the community. . . .  You are responsible for the actions you took, and those actions have consequences.”

“The defendant lied to the court, to the probation office, and to the second company that had unwittingly placed her in a position of trust,” said Acting U.S. Attorney Miller. “Instead of disclosing the truth about her federal conviction for embezzlement, Ms. Guillory lied to her employer and once again repeatedly stole money until the day she reported to prison.”

According to records filed in the case, after Guillory was fired for a $2.5 million theft from an Everett company, she began work for a company in Kent, Washington. By January of 2023, she was aware that her Everett embezzlement was being investigated by the FBI.  She pleaded guilty to wire fraud in May 2023.

At the time of her guilty plea, the Magistrate Judge asked about her current employment. Through her attorney, Guillory claimed she had no access to bank accounts or checks. Nevertheless, the Magistrate Judge ordered Guillory to inform her employer of her conviction. Guillory later claimed to her pretrial services officer and other probation staff that she had been fired after informing the company. She claimed that the only employment she had, before reporting for prison, was as a nanny or receptionist.

In fact, Guillory never told her Kent employer about the conviction, and she had already begun embezzling from that company. Between January and August 2023, she attempted to steal some $60,000 by altering checks made out to vendors, manipulating the payroll system to increase her own paycheck, or simply writing checks to herself.  On her last day at the office, she wrote a check to herself for $3,516.  Guillory never told the company she was leaving. When she did not show up for work and they could not reach her, a web search revealed the prior embezzlement case.

In recommending that Guillory be sentenced to an additional year of imprisonment, prosecutors wrote to the court, “Guillory exploited her position of trust by secretly funneling tens of thousands of dollars to herself and then covering it up. The offense involved at least 25 transactions. This was particularly egregious because, at the time she was stealing from Victim 2, she was being prosecuted for (and supposedly had accepted responsibility for) the exact same type of conduct that she continued to engage in.”

The company was able to reverse some of the transactions but is still owed $42,000. That amount is now added on to the restitution from the earlier case.  In 2023, Judge Martinez ordered restitution of $2,536,086 to the Everett company, and $590,850 to the U.S. Treasury for her failure to pay tax on the ill-gotten gain.

The cases were investigated by the FBI and the Internal Revenue Service: Criminal Investigation (IRS:CI) as well as U.S. Probation and Pretrial Services.

The case is being prosecuted by Assistant United States Attorney Seth Wilkinson.

Former operations manager sentenced to five years in federal prison for stealing over $2.5 million from employer, covering up the scheme with tax fraud

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Date: March 17, 2025

Contact: newsroom@ci.irs.gov

EVANSVILLE — Marcie Jean Doty of Evansville, has been sentenced to five years in federal prison, followed by three years of supervised release, after pleading guilty to wire fraud, failure to file tax returns, and filing false tax returns. Doty has also been ordered to pay $2,517,343.05 in restitution.

According to court documents, Doty was employed as an Operations Manager for a property management business located in Evansville, Indiana. Between May 2017 and June 2022, Doty ran a five-year wire fraud scheme, stealing approximately $1,803,466.38 from her employer via unauthorized checks and Automated Clearing House (“ACH”) transfers.

During this five-year period, Doty executed 99 unauthorized ACH transfers, totaling $503,151.59 and wrote 279 unauthorized checks to herself, totaling $1,300,314.79. The funds were transferred from her employer’s bank accounts to her personal bank accounts.

In an effort to conceal the unauthorized checks, Doty entered false information in the business accounting software, representing that the checks were written to her employer instead of herself. These false entries made it appear as if the business’s funds were being moved from one account to another for a legitimate business purpose.

In January 2017, Doty agreed to purchase a 25% equity share in her employer’s business. Doty used some of the money she stole via the wire fraud scheme to make payments towards her purchase of the 25% equity share.

Additionally, for tax years 2018 through 2020, Doty willfully failed to report the income derived from her fraud scheme on those returns, as required by law. In so doing, she willfully failed to report approximately $786,280.70 in income. The returns were therefore false.

Finally, Doty failed to file tax returns for tax years 2021 and 2022. In so doing, she willfully failed to report approximately $1,006,983.84 in income.

“Through the defendant’s egregious scheme, she used her position of trust to lie, cheat, and steal from her employer and the government- helping herself to millions and cooking the books to hide the evidence,” said John E. Childress, Acting United States Attorney for the Southern District of Indiana. “Fraud and embezzlement can have devastating effects on both individual victims and companies. The federal prison sentence imposed here demonstrates that those who commit financial crimes will pay a serious price.”

“The brazen fraud uncovered in this case is staggering and had serious consequences for those victimized by the defendant’s deceitful scheme.” said Special Agent in Charge Ike Barnes of the U.S. Secret Service Indianapolis Field Office. “I applaud the Internal Revenue Service, Evansville Police Department, U.S. Attorney’s Office and U.S. Secret Service personnel for their hard work and determination in securing the sentence imposed in this case.”

“Marcie Doty defrauded her employer for five years and now she will spend five years considering the consequences of her actions,” said Ramsey E. Covington, Special Agent in Charge of the Chicago Field Office of IRS Criminal Investigation (IRS-CI). “In addition to harming her employer, Ms. Doty also evaded taxes she should have paid to the government. IRS-CI and our partners are committed to finding and prosecuting financial crimes in all forms.”

The Internal Revenue Service Criminal Investigation, U.S. Secret Service, and the Evansville Police Department investigated this case. The sentence was imposed by U.S. District Judge Richard L. Young.

Acting U.S. Attorney Childress thanked Assistant U.S. Attorney Matthew B. Miller, who prosecuted this case.

IRS-CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 20 field offices located across the U.S. and 14 attaché posts abroad.

Hutchinson Woman Sentenced to Prison for Embezzling More Than $2 Million from Employer

Thursday, June 20, 2024Share 

For Immediate Release

U.S. Attorney’s Office, District of Minnesota

MINNEAPOLIS – A Hutchinson woman has been sentenced to 41 months in prison, three years of supervised release, and ordered to pay restitution in full for embezzling over $2 million from her employer, announced U.S. Attorney Andrew M. Luger.

According to court documents, Jennifer Lee Rath, 53, worked as the financial controller at a heavy civil construction company located in Hutchinson, Minnesota. As the financial controller, Rath was responsible for managing the company’s payroll, accounts receivable, accounts payable, company credit cards, and corporate bank accounts. Over a six-year period, Rath used her position to embezzle funds and convert them to her own use and benefit. Rath routinely cut checks that appeared to cover the company’s liabilities, but then manipulated the checks to instead pay her own credit card debts, tax liabilities, and other personal expenses. Rath also processed electronic fund transfers from the company’s bank accounts to pay personal expenses and improperly charged personal expenses to company credit cards. Rath manipulated the company’s accounting software to conceal the money she stole, avoid detection, and prolong her fraud scheme. 

In total, between August 2013 and December 2019, Rath knowingly and willfully embezzled $2,061,328.67 from her employer.  Because of Rath’s embezzlement, the company’s business and reputation suffered, as employees lost their jobs, it could not pay vendors on time, and its credit suffered.  

On September 7, 2023, Rath pleaded guilty to one count of mail fraud. She was sentenced on June 18, 2024, in U.S. District Court by Judge Jerry W. Blackwell.  In pronouncing the sentence, Judge Blackwell commented that he was particularly troubled that Rath exploited a longtime family friend who had put her in a position of trust over a small business. 

This case is the result of an investigation conducted by the FBI and the Hutchinson Police Department.

Assistant U.S. Attorney Jordan L. Sing prosecuted the case. Assistant U.S. Attorney Erin Secord and Paralegal Specialist Jessica Scott handled the asset investigation and restitution enforcement.