Michael J. DeGuelle, a tax employee
of S.C. Johnson & Son, Inc., was terminated after
reporting an alleged tax fraud scheme to the company and
federal law enforcement agencies. Following his termination,
DeGuelle filed suit asserting two civil claims under
the Racketeer Influenced and Corrupt Organizations
Act (” RICO“), 18 U.S.C. § § 1962(c) and 1962(d).