Sunday, March 3rd, 2019 @ 5:42PM

CFEG reports that on March 13, 2017, in a federal district court in the District of New Mexico, a former IRS employee pled guilty to false statements and aggravated identity theft. This IRS employee was initially charged with the offenses in December 2014 in a 28-count indictment. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

According to court documents, she was previously employed as a revenue agent for the IRS, and in that capacity was responsible for conducting audits of small businesses. The indictment charged that between about December 2010 and December 2011, this IRS employee willfully and knowingly made materially false, fictitious, and fraudulent statements in matters within the jurisdiction of the IRS, and knowingly transferred, possessed, and used the means of identification of another person without lawful authority. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

The indictment alleged the IRS employee made false statements and representations to the IRS concerning eight taxpayers. She falsely stated and represented to the IRS that the taxpayers had consented to the extension of time to assess employment taxes and/or had agreed to the assessment and collection of additional tax when, in fact, the taxpayers had not consented or agreed. Additionally, she unlawfully used the identification of these eight taxpayers in connection with her false statements to the IRS. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

In her plea agreement, the IRS employee specifically admitted that, while she was a revenue agent, she was assigned to conduct an audit of a business based in Yuba City, California. She admitted that she did not complete the audit as assigned; instead, she falsified official records, incorrectly showing that she had completed the audit. She signed the name of the company president to the records, knowing that she did not have permission from the president or any other company representative to do so, or to act on behalf of the business in any way, including with respect to taxes. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

This IRS employee further admitted that she falsified a Form SS-10, Consent to Extend the Time to Assess Employment Taxes, to represent, incorrectly, that a representative of the business had agreed to an extension of time to assess employment taxes, knowing that no representative had consented. This IRS employee also falsified a Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment (Excise or Employment Tax), to state that the company agreed to the assessment and collection of additional tax. She knew when she falsified the form that no representative of the business had consented to the assessment and collection of additional tax. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

This IRS employee faced a maximum of five years’ imprisonment for the false statements and two years for aggravated identity theft. As part of her plea agreement, this IRS employee agreed to pay restitution in the amount of $39,738.32. https://www.treasury.gov/tigta/oi_highlights_2017.shtml

When IRS employees falsify official IRS tax forms and commit aggravated identity theft, the IRS fails in its mission to apply the tax law with integrity and fairness to all.

Posted by cfegov
Categories: 2017 CRIMINAL CONVICTIONS OF IRS EMPLOYEES, IRS Employees Falsify Tax Forms, Theft of Government Property By IRS Employees