WASHINGTON – A federal grand jury in Detroit has returned a 14-count indictment against Michigan residents David A. Cusumano and Henry Nino, the Justice Department and the Internal Revenue Service (IRS) announced today.
According to the indictment, Cusumano was a mechanical engineer from Plymouth, Mich., and Nino was an electrician from Northville, Mich. Both men are alleged to have committed multiple counts of tax evasion by failing to file income tax returns and maintaining Employee's Withholding Allowance Certificates (IRS Forms W-4) which their employers falsely claimed were exempt from tax withholding.
Both are also charged with corruptly endeavoring to obstruct the administration of the internal revenue laws through the services of Florida-based American Rights Litigators/Guiding Light of God Ministries (ARL) and by other means. The indictment alleges that Cusumano and Nino used ARL to falsely accuse Internal Revenue Service (IRS) workers of criminal acts and to send false documents to the IRS.
Cusumano is also accused of sending fake financial instruments called "Registered Bonds" to the IRS and the Treasury Department while Nino is accused of sending fake financial instruments called "Registered Bills of Exchange" to the Treasury. Nino is also alleged to have willfully failed to file income tax returns for 2007 and 2008.
In August 2004, a federal district judge permanently enjoined ARL and two of its promoters from the sale of a nationwide tax scam. According to court documents, the purpose of ARL’s scheme was to thwart the IRS in its attempts to assess and collect taxes by various means. These schemes included manufacturing and selling worthless "bills of exchange" supposedly drawn on the U.S. Treasury for customers to use in purported payment of their taxes, as well as producing false and harassing complaints against IRS employees that were sent to the Treasury Inspector General for Tax Administration in Washington, D.C.
An indictment merely alleges that a crime has been committed, and a defendant is presumed innocent until proven guilty beyond a reasonable doubt.
Tax Division Trial Attorneys Melissa Siskind and Jeffrey McLellan are prosecuting the case.
More information about the Justice Department’s Tax Division and its enforcement efforts is available at www.usdoj.gov/tax .