Justice News

Department of Justice
Office of Public Affairs

Monday, September 17, 2018

Pennsylvania Nurse Anesthetist Pleads Guilty to Tax Evasion

A Penn Hills, Pennsylvania resident pleaded guilty in federal court to two counts of income tax evasion, announced Principal Deputy Assistant Attorney Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Scott W. Brady for the Western District of Pennsylvania.

According to documents and information provided to the court, Loren Pulliam, 53, a certified registered nurse anesthetist, pleaded guilty to one count of evasion of payment and one count of evasion of assessment.  Between 2002 and 2005, Pulliam earned over $500,000 in income, and over $1.2 million in additional income between 2008 and 2016, working as a nurse anesthetist at medical facilities in the Pittsburgh area.   In 2008, the U.S.  Tax Court entered an order against Pulliam finding over $280,000 in tax and penalties due and owing for tax years 2002 through 2005.  Pulliam evaded these tax liabilities by establishing a nominee entity called LJP Enterprises in 2006, directing her employers to pay compensation to a bank account for that entity, and then using the LJP Enterprises bank account to pay personal expenses.  These actions also prevented the Internal Revenue Service (IRS) from assessing the amount of Pulliam’s tax liability for tax years 2011 through 2014.  The total tax loss resulting from Pulliam’s conduct for tax years 2002 through 2006 and 2008 through 2014 is approximately $766,624.67.

Senior United States District Judge Donetta W. Ambrose scheduled sentencing for January 8, 2019.  Pulliam faces a statutory maximum sentence of five years in prison for each count of tax evasion, as well as a period of supervised release, restitution, and monetary penalties.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Brady thanked agents of IRS – Criminal Investigation, who conducted the investigation, and Tax Division Trial Attorney Brittney N. Campbell and Assistant U.S. Attorney Adam N. Hallowell, who are prosecuting the case.

Financial Fraud
Press Release Number: 
Updated September 17, 2018