Michigan Woman Pleads Guilty to Employment Tax Conspiracy

A Michigan woman pleaded guilty today to conspiring to defraud the United States for more than a decade, and to causing a tax loss of approximately $1.7 million.

According to court documents and statements made in court, Roxanne L. Huneycutt, of Fenton, owned and oversaw a series of full-service staffing companies since 2012. The staffing companies recruited temporary employees to perform manual labor, office administration, and other tasks for clients. The staffing companies were responsible for handling payroll and employment taxes associated with the employees.

From 2012 through 2024, the staffing companies failed to pay approximately $1.7 million in employment taxes to the IRS. In 2015, the Internal Revenue Service assessed penalties against Huneycutt for willfully failing to pay over certain employment taxes, but Huneycutt did not pay the penalties nor start complying with the law. To support the conspiracy and avoid detection of it, Huneycutt changed the names and physical locations of the staffing companies and filed paperwork with the State of Michigan indicating that she was not an owner of the staffing companies. Huneycutt spent proceeds from the staffing companies on personal expenses including but not limited to travel, clothing, jewelry, housing, and home decoration.

Huneycutt pleaded guilty to one count of conspiracy to defraud the United States. She is scheduled to be sentenced on February 18, 2027, and faces a maximum penalty of five years in prison. Huneycutt's co-conspirator previously pleaded guilty to one count of conspiracy to defraud the United States and is awaiting sentencing.

A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Assistant Attorney General Colin M. McDonald of the Justice Department's National Fraud Enforcement Division made the announcement.

IRS Criminal Investigation investigated the case.

Unit Chief Jorge Almonte and Trial Attorney Hayter L. Whitman of the Fraud Division are prosecuting this case.

On April 7, the Department of Justice announced the creation of the Fraud Division. The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department's work to combat fraud supports President Trump's Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.