Amy Wyss, the daughter of Switzerland’s second-richest man, surfaced as a billionaire in a U.S. Senate report released last month on offshore tax evasion and accounting violations.

The 42-year-old transferred $1.8 billion from an account with Goldman Sachs Group Inc. to Credit Suisse Group AG in 2012, according to e-mails cited in the report’s exhibits.

While her name is redacted in the report, Hansjoerg Wyss, her father, confirmed their identities two weeks ago to the Swiss newspaper Neue Zuercher Zeitung. The report only identifies him as Client 5.

“I don’t really care, the sums were known,” the newspaper quoted Wyss as saying in a March 1 interview.

Hansjoerg Wyss, 78, sold Synthes Inc. for $19.7 billion to Johnson & Johnson in 2011, and has a net worth of $13.2 billion, according to the Bloomberg Billionaires Index.

At the February hearings, the Senate Permanent Subcommittee on Investigations criticized Zurich-based Credit Suisse for helping Americans evade taxes. Neither Wyss was accused of hiding money from the U.S. Instead, the family fortune was the object of a tug-of-war between Swiss and U.S. executives at the bank who wanted to take credit for managing the accounts, according to documents released by the Senate.

By shifting the assets on paper from the U.S. to Switzerland, Credit Suisse obfuscated a decline in asset inflows at its private-banking unit, possibly misleading buyers of the bank’s stock, the Senate panel said.

Toy Store

Amy Wyss lives in Wilson, Wyoming, graduated from Skidmore College with a bachelor’s degree in history and government, and co-founded a toy store in Taos, New Mexico, according to the 2010 annual report from Synthes, where she served on the board of directors. She’s never appeared on an international wealth ranking.

The billionaire, who’s a citizen of the U.S. and Switzerland, didn’t respond to messages left at her Jackson, Wyoming-based LOR Foundation Inc. Her father didn’t respond to messages left with his assistant, Debbie Davis. Calvin Mitchell, a spokesman for Credit Suisse, declined to comment.