People v. Wu CA3

BACKGROUND

The underlying facts of defendant’s payroll tax evasion are not relevant to the contentions raised in this appeal and will not be recounted, except to note that while operating The Old Brewery between 2011 and 2014, defendant underrepresented the amount of wages paid to her employees for the purpose of lowering her required tax contributions and failed to submit various quarterly reports to EDD.

any contribution” (Unemp. Ins. Code, § 2101.5), “willfully and unlawfully fail or neglect to furnish” certain reports to EDD (id., § 2106), “willfully fail or refuse to make any contributions which are due” (id., § 2108), “willfully fail[ ] to file any return or report . . . with intent to evade any tax imposed by this code” (id., § 2117.5), and “willfully fail[ ] to collect or truthfully account for and pay over” taxes “required by this code” to be collected, accounted for, and paid over (id., § 2118.5).

2 First Restitution Hearing As previously mentioned, there were two restitution hearings in this case. This appeal is from the restitution order entered following the second hearing. We therefore need not recite the testimony adduced during the first hearing in any detail.…