course of his duties as a Revenue Officer. After the stock purchase, the IRS employee
had on several occasions, minor contact with the parties before the IRS. He eventually
went to his supervisor, disclosed his interest in the stock, and was removed from further
participation in the case. The IRS employee lost money on the stock transaction.
The IRS employee was prosecuted pursuant to 18 U.S.C. 208 for participating
personally and substantially as a Government officer or employee in a particular matter in
which, to his knowledge, he had a financial interest, and 18 U.S.C. 216(a)(1). The
employee was placed on pretrial diversion for six months on the condition that he resign
from the IRS and perform 120 hours of community service.
District Conservationist at Department of Agriculture’s National
Resources Conservation Service Sentenced for Conflict of Interest
The NRCS employee was the Government's technical representative on a USDA
soil and water conservation program that was implemented through a State of North
Carolina program called NCACSP (North Carolina Agricultural Cost Share Program).
Under the NCACSP program, local landowners can receive funding to reduce agricultural
pollution. The NRCS employee, in his position as a district conservationist, approved a
contract whereby a business venture owned by his spouse sold filter fabric to landowners
through the NCACSP program.
The NRCS employee was charged with a felony count of violating 18 U.S.C. 2,
aiding and abetting, and 18 U.S.C. 208, for participating personally and substantially as a
Government employee in a particular matter, in which, to his knowledge, his spouse has a
financial interest. Further, in his position as a district conservationist, he approved a
contract between the NCACSP and a cattle operation in which he and his spouse were
partners. Additionally, he approved a contract for fence construction between the
NCACSP and a third party. This contract resulted in payments that were transferred to a
partnership consisting of the NRCS employee, his spouse, and the third party. The
NRCS employee was charged with two additional felony counts of violating 18 U.S.C.
208, for participating personally and substantially as a Government employee in a
particular matter, in which, to his knowledge, he, his spouse, and general partner have a
financial interest. A jury convicted the NRCS employee on all counts. He was sentenced
by the court to one year of probation.