Candies Goode-McCoy, COVID-19 Employment Tax Fraud, Nevada 2026

LAS VEGAS – In a shocking turn of events, Candies Goode-McCoy, a woman from Las Vegas, has pleaded guilty to conspiring to defraud the United States by making claims for refunds of false COVID-19 related employment tax credits.

In a federal court, Goode-McCoy, conspired with others to file tax returns seeking fraudulent refunds based on the employee retention credit (ERC) and paid sick and family leave credit. From around June 2022 through September 2023, McCoy filed approximately 1,227 false tax returns for her businesses and others claiming these refundable credits.

According to the court documents, these claims sought refunds of over $98 million, of which the IRS paid approximately $33 million. McCoy personally received over $1.3 million in fraudulent refunds and was paid about $800,000 from those on whose behalf she filed fraudulent returns.

Goode-McCoy’s actions were a blatant disregard for the law, and she knew that these returns were fraudulent. Neither she nor the others for whom she filed them were eligible to receive the refundable credits in the amounts claimed. The proceeds from her scheme were used for her personal benefit, including the purchase of luxury cars, gambling at casinos, vacations, and other luxury goods.

In response to the COVID-19 pandemic and its economic impact, Congress authorized the ERC for small businesses to reduce the employment tax owed to the IRS. Congress also authorized the IRS to give a credit against employment taxes to reimburse businesses for the wages paid to employees who were on sick or family leave and could not work because of COVID-19.

Goode-McCoy is scheduled to be sentenced on Feb. 23, 2026, and faces a maximum penalty of 10 years in prison as well as a period of supervised release, restitution, and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

The case is being investigated by the IRS Criminal Investigation and the Treasury Inspector General for Tax Administration, with Trial Attorney John C. Gerardi of the Tax Division and Assistant U.S. Attorney Richard Anthony Lopez for the District of Nevada prosecuting the case.

Candies Goode-McCoy, 10 years in prison, $98 million in fraudulent claims, $33 million paid in refunds, $1.3 million in personal refunds, $800,000 in payments from others, February 23, 2026, Las Vegas, Nevada.

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