Las Vegas Law Firm Employee Charged in Federal Court with Forging Checks and Making False Statements on Income Tax Returns
Las Vegas, Nev. - Daniel G. Bogden, United States Attorney for the District of Nevada, and Byram Tichenor, Special Agent-in-Charge of IRS Criminal Investigation for Nevada and Utah, announced that Theresa Amendola, a legal secretary and bookkeeper at a Las Vegas law firm was indicted today by a federal grand jury on three counts of making false declarations under penalty of perjury on her federal income tax returns, in violation of Title 26 United States Code § 7206(1), and five counts of making, possessing, and using forged securities (checks), in violation of Title 18 United States Code § 513(a).
According to the Indictment filed on February 27, 2002, in U.S. District Court in Las Vegas, Amendola willfully made and subscribed a false federal income tax return for the tax year 1995 by stating that her taxable income was $30,505, when she knew her true taxable income for that tax year was approximately $84,355; Amendola willfully made and subscribed a false federal income tax return for the tax year 1996 by stating that her taxable income was $45,592, when she knew her true taxable income for that tax year was approximately $133,842; and Amendola willfully made and subscribed a false federal income tax return for the tax year 1997 by stating that her taxable income was $45,175, when she knew her true taxable income for that tax year was approximately $143,340. The Indictment further charges that on five dates in 1997, Amendola made, possessed, and presented for payment to Wells Fargo Bank forged checks totaling approximately $25,700, with the intent to deceive Wells Fargo Bank. The checks were all written on the bank account of the law firm at which the defendant was employed as a legal secretary and bookkeeper.
If convicted, AMENDOLA is facing up to ten years imprisonment and a $250,000 fine on the forged securities counts, and three years imprisonment and a $250,000 fine on the false income tax return counts. In addition to any term of imprisonment or fine which could be ordered following a conviction, the court is required to order restitution to the victims. The actual sentence, however, will be dictated by the United States Sentencing Guidelines, which take into account a number of factors, and will be imposed at the discretion of the Court.
The case is being investigated by Special Agents of IRS Criminal Investigation in Las Vegas and prosecuted by Assistant United States Attorney Nancy Davis.
The public is reminded that an indictment contains only charges and is not evidence of guilt. The defendants are presumed innocent and are entitled to a fair trial at which the government has the burden of proving guilt beyond a reasonable doubt.