Martha Jane Slusser, Tax Evasion, CO 1991

Denver, Colorado – A former employee of Weaver Electric, Martha Jane Slusser, received a 60-month probationary sentence in June 1991 following a guilty plea related to a complex case involving illegal polychlorinated biphenyl (PCB) dumping and subsequent tax evasion. The case, investigated by the Environmental Protection Agency (EPA) and the Department of Justice, exposed a pattern of environmental negligence and financial misconduct that ultimately cost taxpayers a significant sum.

The investigation originated with the discovery of abandoned drums leaking PCBs onto the ground. The EPA was forced to undertake extensive clean-up activities at the site, totaling $717,000, with $276,000 specifically attributed to remediating the PCB contamination. While initially appearing as a straightforward environmental violation, the case quickly broadened to encompass financial crimes committed by Slusser, who was employed by Weaver Electric at the time of the dumping.

On March 29, 1991, Slusser was formally charged with a felony violation of 26 U.S.C. 7206, a section of the U.S. Code dealing with tax evasion. Specifically, the charge alleged that Slusser knowingly made false statements and filings related to the costs associated with the illegal PCB disposal, attempting to improperly reduce tax liabilities. Rather than facing the full weight of potential environmental charges, Slusser negotiated a plea agreement with prosecutors, admitting guilt to the tax crime in exchange for a reduction to misdemeanor environmental violations.

The plea deal, finalized on April 23, 1991, allowed Slusser to avoid more severe penalties potentially associated with environmental regulations. However, the sentencing on June 19, 1991, still included significant consequences. Judge [Name of Judge not provided in source data] sentenced Slusser to five years of probation (60 months), and ordered her to pay $4,340.63 in restitution to cover associated costs and a $50 fine. Sources close to the investigation suggest the restitution was intended to partially offset the expenses incurred by the EPA in cleaning up the PCB contamination, though the full financial impact of the environmental damage remains substantial.

The case highlights the often-overlooked connection between environmental crimes and financial offenses. By attempting to evade taxes related to the illegal dumping, Slusser compounded the initial environmental damage with deliberate financial wrongdoing. The EPA’s investigation, in this instance, revealed how seemingly disparate crimes can be intertwined, demanding a multi-faceted approach to enforcement.

While the penalties levied against Slusser were relatively modest, the case serves as a reminder of the EPA’s commitment to pursuing all avenues of justice – including financial crimes – when addressing environmental violations. The significant cost of the cleanup underscores the financial burden placed on taxpayers when companies and individuals prioritize profit over environmental responsibility.

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Key Facts

Defendant: Martha Jane Slusser
Location: Denver, Colorado
Year: 1991
Statutes Violated: 26 U.S.C. 7206 (Tax Evasion)
Environmental Impact: Illegal dumping of PCBs requiring a $717,000 EPA cleanup.
Penalties: 60 months probation, $4,340.63 restitution, $50 fine.
Plea Deal: Felony tax charge reduced to misdemeanor environmental violations.

Source: EPA ECHO Enforcement Case Database

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