Forensic Fillings

7/15/2015

We tend to think of the Internal Revenue Service mainly as Uncle Sam's "collections department." But, what many people may not realize is that it's also a true law enforcement agency. Special agents from the Criminal Investigations unit take on obvious crimes like tax evasion and tax preparer fraud. They also partner with local police, the FBI, the DEA, and even foreign governments to combat public corruption, money laundering, drug trafficking, and international terrorism. And these tax cops are good at what they do; the IRS boasts the highest criminal conviction rate of any federal law enforcement agency (93.4% in 2014)!

But sometimes the IRS plays a surprising role in more ordinary crimes…which brings us to today's story.

On May 17, 2005, 38-year-old Amy Bosley frantically called 911 to report a break-in and shooting at her family's holiday cabin in Alexandria, Kentucky. Police arrived to find her 41-year-old husband, Bob, dead on the bed with seven bullet wounds. Windows had been broken, the cabin had been ransacked, and the couple's terrified sons, ages six and nine, were huddled in their room.  

Local authorities were stumped at first. There were no witnesses and no DNA evidence had been left behind. The Bosleys were well-liked in their community. They owned a million-dollar roofing business, along with all the grown-up toys their success could buy: sports cars, horses, an airplane, and a 50-foot yacht.

But officials soon learned there were secrets beneath the Bosley's successful facade. Bob had made enemies in his business, and it was well-known that he had made a habit of escaping to his boat for days at a time, where he entertained women who weren't his wife.  

Then came the call that cracked the case wide open: It turned out that Amy, who served as the roofing company's accountant, had been as cavalier with the business's taxes as her husband had been with his wedding vows. The company owed a whopping $1.7 million in back taxes and was being investigated by the IRS. Amy hid the investigation from her husband, even going as far as impersonating him on the phone.  

Since the IRS couldn't seem to be able to reach Bob personally, their suspicions about the Bosley business grew. They demanded an in-person meeting with the couple that was scheduled to take place, "coincidentally," the morning the murder occurred. So, around the time of their scheduled audit, the "grieving" widow called the IRS to say that their meeting was now unnecessary because her husband had been killed. Given the astounding coincidence on top of all the suspicious behavior, the IRS agent called local police, suggesting that both the suspect and the motive were closer than they once thought.  

You can probably guess where the story goes from here…Investigators focused their attention on Amy and slowly began to pull apart her story. They found hundreds of checks to the IRS, un-mailed, in the back of her car. The Coup de grâce came from the children, who told interviewers they heard gunshots first, then breaking glass. Ten days later, Amy was in custody. She pled guilty to protect the children from having to testify, and now she's serving a 20-year sentence in Western Kentucky Correctional Complex.  

Campbell County Prosecutor, Michelle Snodgrass, told the court that she believed Amy embezzled nearly $2 million in tax money with the intention of destroying Bob's business as retaliation for his infidelity. But, where did all that money go? In Snodgrass' opinion: "I think that there's money buried, and when she makes parole, one of the first stops she makes is to go get that. " But, of course, Amy still has a few more years to spend in prison before any of that happens!