Detroit Man and Woman Indicted for Conspiracy and Preparing False Tax Returns
Jamal Cortez Caver and Crystal Monique Patrick, both age 29 of Detroit, Michigan, appeared in federal court yesterday on an indictment charging them with one count of conspiracy to defraud the government and eleven counts of preparing false tax returns, United States Attorney Barbara McQuade announced today.
McQuade was joined in the announcement by Erick Martinez, Special Agent in Charge of the Internal Revenue Service, Criminal Investigation.
The twelve count indictment charges that from 2007-2008, Caver and Patrick conspired by working together to prepare false tax returns for their clients. Through their friends and associates, Caver and Patrick would find individuals who needed their tax returns filed. These individuals were either unemployed, never filed a tax return or had not filed a return in several years. Caver and Patrick would falsely claim that the individuals were employed as barbers, cooks, nail technicians or cosmetologists. Caver and Patrick would falsely state that taxes were withheld from the individuals’ pay which caused a false tax refund to be generated. Caver and Patrick prepared and filed these tax returns with the IRS. In efforts to have the refunds mailed directly to them, Caver and Patrick listed their addresses and addresses closely associated to them on the tax returns they submitted to the IRS. In some cases, Caver and Patrick also had the tax refunds electronically deposited into bank accounts they owned and or controlled. When the tax refunds arrived, Caver and Patrick would pay the individuals some of the funds and keep the rest for themselves. The total tax loss charged in this indictment was approximately $83,000.
“It’s alleged that Caver and Patrick stole taxpayer dollars and put the money in their own banks accounts. When criminals perpetrate false refund schemes, they are blatantly stealing from the money we use to pave our roads, ensure safe food regulation and supply our military. The IRS is dedicated to ending these scams”, said Erick Martinez, Special Agent in Charge of IRS-Criminal Investigation.
The defendants face a maximum term of imprisonment of ten years on count one and a maximum term of up to five years on counts two through twelve of the indictment. The defendants face fines of $250,000 per count. The actual sentence imposed, if convicted, would depend on a number of factors, including the defendants criminal record (if any), and advisory sentencing guidelines.
An indictment is only a charge and is not evidence of guilt. A defendant is entitled to a fair trial in which it will be the government's burden to prove guilt beyond a reasonable doubt.
The case was investigated by special agents of the IRS-Criminal Investigation. The case is being prosecuted by Assistant U.S. Attorney Christopher L. Varner.