Lanesboro Correctional Institution captain convicted of tax fraud

By: For the Record

RALEIGH – A correctional captain with the North Carolina Department of Public Safety at the Lanesboro Correctional Institutional in Polkton was convicted April 5 of a felony and two misdemeanor tax charges filed by the North Carolina Department of Revenue.

Lukinda M. Moore, 39, of 877 Old NC Road, Wadesboro was found guilty on April 5 of one felony count of attempting to evade or defeat tax, and two counts of failure to file a return, supply information, or pay tax.

Wake County Superior Court Judge Robert H. Hobgood consolidated the charges into one judgment and imposed a minimum of five months, and a maximum of fifteen months, of imprisonment. The sentence was suspended and Moore was ordered to serve an active 60-day prison term with the North Carolina Division of Adult Corrections. Moore was further ordered to be placed under 60 months of supervised probation, and pay restitution of $5,591.

Information presented during trial showed Moore willfully maintained with her employer, the North Carolina Department of Public Safety, Division of Adult Corrections and Juvenile Justice, a fraudulent Form NC-4 for the tax year 2014, claiming to be exempt from North Carolina Individual Income tax withholding. This action caused her employer to not withhold state individual income tax from her wages, when in fact she was not exempt from state individual income tax withholding, all in an attempt to evade and defeat the North Carolina Individual Income Tax.

Moore was convicted of additional violations of failing to file a North Carolina Individual Income Tax Return for tax years 2012 and 2013.

The charges against Moore resulted from an investigation by a special agent with the department’s criminal investigations section in Raleigh.

For the Record