On June 27, 2024, in the Eastern District of Kentucky, Contessa M. Qualls was sentenced to 3 years’ probation, 80 hours of community service, and additionally ordered to pay a $100.00 court assessment. Qualls pleaded guilty to mail fraud conspiracy for her role in mailing drugs to the Toledo Correctional Institute (TCI). 

In October 2021, Qualls, an IRS employee in Covington, Kentucky, obtained controlled substances from the internet and other sources for the purpose of mailing them to an inmate of TCI. On at least two occasions, Qualls used IRS mailings, sent from the IRS office in Covington, Kentucky, to mail documents soaked in a controlled substance known as “K2” or “spice,” to an inmate at TCI. Qualls mailed documents for the purpose of sale and distribution in TCI by the inmate. Using the IRS mailings, Qualls intended to deceive TCI officials by conveying the false impression that the mailings constituted official documents from a U.S. government agency, thus introducing the contraband into TCI without additional scrutiny or interception. Qualls intended the controlled substances to be sold and distributed in TCI.

Source: The facts in this case narrative come from the following publicly available documents, E.D. Ky. judgement filed June 27, 2024; and E.D. Ky. indict filed Sept., 21, 2023