Gregory F. Van Tatenhove, United States Attorney for the Eastern District of Kentucky, Patrick K. O’Toole, United States Attorney for the Southern District of California, Norman Jarvis, Special Agent in Charge, United States Secret Service, Louisville, Anthony J. Crawford, Inspector in Charge, United States Postal Inspection Service, Mid-Atlantic Division, Denise Rubin, Special Agent in Charge, Criminal Investigation Division, Internal Revenue Service, San Diego, California, and William Gore, Special Agent in Charge, Federal Bureau of Investigation, San Diego, California, jointly announced today the sentencing of a Richmond, Kentucky man on four federal charges of mail fraud and income tax evasion.
Nathaniel David Hammond, Age 40, of Richmond, Kentucky and formerly of Boston, Massachusetts, was sentenced today in United States District Court in Lexington to imprisonment for forty one (41) months to be followed by a two year term of supervised release and was ordered to make restitution of $40,194.80. Hammond had previously pled guilty to two federal felony Informations charging him with bank and wire fraud. Hammond had pled guilty to one charge of executing and attempting to execute a scheme to defraud the Citizens’s Bank in Boston, Massachusetts of approximately $24,684.82 in 2000. Hammond had also entered a guilty plea to a charge of wire fraud involving a scheme to sell sports related items over eBay which he represented to have been autographed by well known sports and entertainment personalities. Hammond admitted advertising hundreds of such items for sale on eBay in March 2001 under the name Kentucky Collectibles, knowing that the signatures thereon were fake. Hammond’s sentence was also based on his plea of guilty to a two count felony Indictment returned in the United States District Court for the Southern District of California charging him with executing a scheme to defraud and for obtaining money by selling over $200,000 of counterfeit sports and celebrity memorabilia on internet auction sites and by mail order, from shop in Massachusetts from 1999-2000. Hammond had also entered a guilty plea to a charge of federal income tax evasion for the year 2000. He had pled guilty to attempting to evade federal income taxes by selling products over the internet and then failing to file a 2000 federal income tax return. The indictment alleged that Hammond owed taxes of approximately $53,438.97 for the year 2000.
United States District Judge Karl S. Forester imposed the sentence today in United States District Court in Lexington.
This case resulted from an investigation by the United States Secret Service and the United States Postal Inspection Service in Lexington and the San Diego, California offices of the IRS’s Criminal Investigation Division and the Federal Bureau of Investigation.
Assistant United States Attorney Thomas L. Self represented the United States at the sentencing. Assistant United States Attorney Melanie Pierson from the Southern District of California and Nadine Pelegreni from Massachusetts were also involved in this successful prosecution.
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