FOR IMMEDIATE RELEASE
NEWS ADVISORY
May 22, 2014
For More Information, contact:
Luther Strange
Joy Patterson (334) 242-7491
Alabama Attorney General
Claire Haynes (334) 242-7351
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AG STRANGE ANNOUNCES CONVICTIONS AND ANOTHER ARREST
IN RELATED TAX EVASION AND ETHICS VIOLATION PROSECUTIONS
(MONTGOMERY)– Attorney General Luther Strange announced today the
convictions of two former state employees on tax evasion charges and the arrest of
another state employee in an ongoing investigation, on similar tax evasion charges.
The Attorney General’s Special Prosecutions Division partnered with the
Alabama Department of Revenue in prosecuting these cases. Additional cases are
expected to be forthcoming as a result of these investigations.
“I am proud of the continuing accomplishments of the Special Prosecutions
Alliance and the partnership between our Special Prosecutions Division and the
Department of Revenue,” said Attorney General Strange. “Working in a cooperative
effort such as this makes our prosecutions stronger and more effective. Together, we
are sending a strong message that misrepresenting one’s status or income to avoid
paying taxes is a serious crime, and we stand steadfast to vigorously investigate and
prosecute these cases.”
Michelle Irvin Zeigler, 50, of Prattville, was convicted on her plea of guilty before
Montgomery County Circuit Judge Truman Hobbs on Monday, May 19, to one count of
willful attempt to evade or defeat 2007 state income taxes and to one count of using her
position as a public employee to obtain personal gain for herself in violation of Section
36-25-5(a), Code of Alabama 1975. Zeigler was sentenced to two years in jail for each
count (to run concurrently) which was suspended with two years’ supervised
probation. She also was ordered to pay restitution to the Alabama Department of
Revenue in the amount of $13,499.23, in addition to court costs.
Judy Smith Horn, 48, of Montgomery, was convicted on her plea of guilty before
Montgomery County Circuit Judge Truman Hobbs on Monday, May 19, to one count of
willful attempt to evade or defeat 2008 state income taxes. Horn was sentenced to two
years in jail, which was suspended with supervised probation for two years. She was
ordered to pay court costs and restitution in the amount of $6,065.13.
In a separate case, Shirley Jean Walters, 54, of Montgomery, was arrested on May
21 by the Montgomery County Sheriff’s Office on charges of state income tax evasion
and a state ethics violation for using her position for personal gain. She was released on
a $5,000 bond.
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501 Washington Avenue * Montgomery, AL 36104 * (334) 242-7300
www.ago.alabama.gov Page 2 of 2
The indictment* charges Walters with four counts of state income tax evasion
under Section 40-29-110, Code of Alabama 1975, for tax years 2008, 2009, 2010 and 2011.
She also is charged with one count of using her position as a public employee to obtain
personal gain for herself in violation of Section 36-25-5(a), Code of Alabama 1975.
Walters allegedly used her position as personnel assistant with the Alabama
Department of Corrections to change her Alabama income tax withholding status to
“exempt” or “zero withholding” for her state wages in the state payroll and personnel
computer system, the Government Human Resources System (GHRS).
If convicted, Walters faces a possible sentence of up to five years imprisonment
and/or fines up to $100,000 for each of the four counts of evasion, and penalties of two
to 20 years imprisonment and/or fines up to $30,000.00 for the ethics violation charge.
No further information about the investigation or about Walter’s alleged crimes,
other than that stated in the indictment, may be released at this time.
*An indictment is merely an accusation. The defendant is presumed innocent unless and until proven guilty.
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