(FOR IMMEDIATE RELEASE)
 
 

Monroe, Louisiana . . .  CALVIN KEMP, age 38, of Ruston, Louisiana, pleaded guilty before United States District Judge Robert G. James to charges of conspiracy to file false claims with the Internal Revenue Service, United States Attorney Donald W. Washington announced today.  Sentencing for KEMP has been set for June 13, 2005, at 1:30 p.m.
 
KEMP was indicted in July 2004, along with two other co-defendants, Vincent Easterwood and Gwendolyn Rivers, and charged with conspiracy to file false claims and filing of false or fictitious federal income tax returns.  Between April and May 2002, while working at FastTax and ExpressTax, KEMP and his co-defendants created false W-2s which were in turn used to create false tax returns claiming refunds for individuals who were recruited by them.  This scheme allowed the taxpayers to receive higher refunds than the amount to which they would have been entitled.  The loss to the United States was approximately $39,081.
 
KEMP faces a maximum penalty of ten years in prison, a $250,000 fine, or both.  Sentencing in federal court is determined by the discretion of federal judges and the governing statute.  United States Sentencing Guidelines established by the United States Congress and the United States Sentencing Commission are only used as guidelines by the judge in determining the appropriate sentence. Parole has been abolished in the federal system.
 
This case was investigated by the Internal Revenue Service, Criminal Investigation, and is being prosecuted by Assistant U.S. Attorney Martha J. Levardsen.
 
For further information, please contact United States Attorney Donald W. Washington at 337-262-6618 or First Assistant U.S. Attorney Bill Flanagan at 318-676-3600.
 
This and other press releases issued by the United States Attorney's Office for the Western District of Louisiana can be found at our website at www.usdoj.gov/usao/law.

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