Nevada Man Pleads Guilty To Tax Refund Fraud Using False Home Buyer Credits
WASHINGTON – Assistant Attorney General Kathryn Keneally for the Tax Division and U.S. Attorney Daniel G. Bogden for the District of Nevada announced today that Damon Boswell of Las Vegas pleaded guilty to conspiracy to submit false federal income tax returns. Boswell was indicted on May 21, 2013.
According to the court documents, from April 2009 to May 2009, Boswell and Cheryl Ramos conspired to defraud the United States by assisting in the filing of federal tax returns that falsely claimed refunds based on the First-Time Home Buyers Credit. Ramos pleaded guilty on Jan. 24, 2013, and is awaiting sentencing. Boswell obtained personal identifying information from individuals by falsely telling them that if they had not filed their 2008 federal income tax returns and did not owe back taxes, they were entitled to receive "Obama Stimulus" money. Boswell used the personal information, including names, dates of birth and Social Security numbers, to file federal income tax returns for tax year 2008 claiming refunds to which the individuals were not entitled. The individuals did not authorize Boswell or anyone else to file or cause the filing of these tax returns in their names. Boswell retained up to 71 percent of the proceeds as a "fee" for arranging taxpayers' receipt of the money.
Boswell faces a statutory potential maximum prison term of 10 years and a maximum fine of $250,000. His sentencing is scheduled for Sept. 15, 2014.
Assistant Attorney General Keneally and U.S. Attorney Bogden thanked special agents of IRS-Criminal Investigation, who investigated the case, and Assistant U.S. Attorney Christina Brown and Trial Attorney Sonia M. Owens for the Tax Division, who prosecuted the case.