Office of the United States Attorney, Ann Birmingham Scheel
District of Arizona
June 12, 2012
TWO MEN INDICTED ON TAX FRAUD CHARGES
Tucson, Ariz. – On June 7, 2012, a federal grand jury returned a 61 count indictment against Oscar Leon, 39, of Tucson, and Scott William Acorn, 39, of Nogales, Mexico, for conspiracy, filing false claims, aggravated identity theft, and wire fraud.
The indictment alleges that from March 2011 until April 2012, Acorn, who owns and operates Strategy Research and Consulting, LLC in Nogales, Ariz., and Leon, who is a GED instructor employed by Pima County with access to multiple Pima County databases, entered into a scheme to acquire the personal identifying information of numerous individuals without those individuals’ knowledge or permission. The pair allegedly used the personal identifying information to create and file false tax returns seeking tax refunds from the United States Treasury. Over the course of the scheme, Acorn and Leon allegedly combined to file over 1,239 returns seeking in excess of $1,133,894.
A conviction for conspiracy carries a maximum penalty of 5 years in prison, a $250,000 fine, or both. A conviction for false claim upon the United States carries a maximum penalty of 5 years in prison, a $250,000 fine, or both. A conviction for wire fraud carries a maximum penalty of 20 years in prison, a $250,000 fine, or both. A claim for aggravated identity theft carries a two year penalty that must run consecutive to any sentence received for wire fraud, a $250,000 fine, or both.
An indictment is simply the method by which a person is charged with criminal activity and raises no inference of guilt. An individual is presumed innocent until competent evidence is presented to a jury that establishes guilt beyond a reasonable doubt.
The investigation preceding the indictment was conducted by the Internal Revenue Service – Criminal Investigation. The prosecution is being handled by Gordon E. Davenport III, Assistant U.S. Attorney, District of Arizona, Tucson.
CASE NUMBER: CR-12-1293-JGZ-JJM
RELEASE NUMBER: 2012-147(Leon&Acorn)
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For more information on the U.S. Attorney’s Office, District of Arizona, visit http://www.justice.gov/usao/az