Federal prosecutors have subpoenaed Widener University School of Law for records of classes that guardian ad litem Danielle Ross attended at the school.
At Ms. Ross' upcoming tax evasion trial, the government plans to argue that she is a well-educated lawyer who studied tax law and should have known she was breaking the law when she failed to report income, according to court records.
"In fact, the defendant (Ms. Ross) has argued that her significant income disclosure failures were due to the inadequate tax preparation skills of her husband, rather than any criminal intent on her part. In essence, she argues that her failures are simply an oversight," federal prosecutors wrote.
"To the contrary ... the defendant is not an average taxpayer who mistakenly overlooked a few hundred thousand dollars in income, or is someone who would likely allow that to happen."
A federal grand jury in February indicted then-Lackawanna County Family Court's sole appointed, full-time guardian ad litem on charges of tax evasion and filing false federal income tax returns that omitted payments she received from parents.
Ms. Ross, 36, who was court appointed to represent children in parent custody disputes, did not disclose to the IRS any of the income from the payments she received from parents in 2009 and 2010, the indictment stated. She charged $50 an hour.
The court paid her a $38,000 annual retainer.
In a joint tax return with her husband, Ms. Ross reported $50,985 in taxable income in 2009, and $27,076 in taxable income in 2010. Investigators say Ms. Ross failed to report approximately $200,000.
Efforts to reach her attorney, David Solfanelli, were unsuccessful.
In court papers, Mr. Solfanelli has asked for statements the government took from witnesses, including Ms. Ross' accountant. The statements reveal that Ms. Ross made efforts to "honor her tax obligations" and "correct any mistakes" well before the government began its investigation, Mr. Solfanelli wrote in court papers.
A spokeswoman for U.S. Attorney Peter J. Smith declined comment.
The subpoena issued to the law school in May also asks for records related to Ms. Ross' extracurricular activities, memberships, financial disclosures and any disciplinary reports.
"The university received a subpoena for Ms. Ross' records, and Ms. Ross has since filed a motion to quash the subpoena. The university is awaiting the court's ruling on that motion," said Mary Allen, spokeswoman for the law school.
If convicted, Ms. Ross faces a maximum 16-year prison sentence. A trial date was not stated in recent court filings.
Contact the writer: smcconnell@ timesshamrock.com
@smcconnellTT on Twitter