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Former Chubbuck office manager guilty of embezzlement, tax evasion

Thursday May 11, 2023

BOISE, Idaho — May 11, 2023 — A former Chubbuck office manager from Inkom, Candace Raschke, must serve prison time and pay restitution for grand theft and tax evasion.

The Bannock County District Court sentenced Raschke to five years fixed and five years indeterminate for grand theft by embezzlement, and three years fixed and two years indeterminate for tax evasion. The judge retained jurisdiction in both cases, meaning Raschke will spend a year or less at the Idaho Department of Correction and then become eligible for probation conditional upon good behavior.

As an office manager and administrative manager from 2011–2017, Raschke took advantage of her positions to give herself pay raises and steal business funds for personal use. The court ordered Raschke to pay $12,000 in restitution to the victim in the embezzlement case, and $1,203 to the Idaho State Tax Commission in the tax evasion case.

“Taxpayers must report income from all sources on their taxes, including income from illegal activities,” Tax Commission Chairman Jeff McCray said. “Unclaimed income from an illegal source can result in prosecution for tax evasion, as well as charges for the underlying crime.”

The Tax Commission discovers tax crime by routinely analyzing tax returns and conducting tax audits, as well as through tips from law enforcement, other state agencies, and the public.

If you or someone you know has been affected by embezzlement, email the Idaho State Tax Commission’s fraud unit at or complete the online fraud referral form at You can choose to remain anonymous.