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Pembroke Man Charged with Tax Crimes
SEPTEMBER 26, 2013

BOSTON - A Pembroke man has been charged with tax evasion and related offenses including sending documents to the Secretary of the Treasury demanding payment of $100 billion.

Theordore Hammond, Jr., 59, was indicted with two counts of tax evasion, seven counts of filing false tax returns, two counts of making false claims, and endeavoring to impede the IRS. The indictment was unsealed yesterday after Hammond was arrested.

The indictment alleges that Hammond was a self-employed carpenter for many years and, between 1998 and 2008, earned income of about $1.1 million. During that same period, Hammond failed to timely file federal income tax returns and, when he did file, reported zero income on most of the returns. Hammond also filed two returns for tax year 2008, falsely claiming he was owed refunds totaling more than $1.6 million. The indictment also alleges that, as the IRS attempted to collect the income taxes Hammond owed, Hammond took numerous steps to frustrate those collection efforts, including threatening to file improper liens against the Revenue Officer, refusing to provide records to the IRS, instructing an employer not to use Hammond’s Social Security Number on an IRS payment form, and sending documents to the then-Secretary of the Treasury demanding payment of $100 billion.

If convicted of the tax evasion or false claim counts, Hammond could serve a maximum penalty of five years in prison, three years of supervised release, and a $250,000 fine or twice the gross gain or loss, whichever is greater. If he is convicted of filing false tax returns or endeavoring to impede the IRS, he could a maximum penalty of three years in prison, one year of supervised release, and a $250,000 fine or twice the gross gain or loss, whichever is greater.

United States Attorney Carmen M. Ortiz and John G. Collins, Acting Special Agent in Charge of the Internal Revenue Service’s Criminal Investigation in Boston, made the announcement today. The case is being prosecuted by Assistant U.S. Attorneys Christine Wichers of Ortiz’s Civil Division and Sandra S. Bower of the Economic Crimes Unit.

The details contained in the Indictment are allegations. The defendant is presumed to be innocent unless and until proven guilty beyond a reasonable doubt in a court of law.

 

 

 

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