Three Central Valley Defendants Indicted for Tax Fraud

SACRAMENTO, Calif. — In recent weeks, the U.S. Attorney’s Office, working with IRS Criminal Investigation and the Inspector General for Tax Administration, charged three cases of tax fraud, U.S. Attorney Phillip A. Talbert announced.

“Every person in this country is obligated to abide by our tax laws,” said U.S. Attorney Talbert. “It hurts everyone who follows those rules when people submit fraudulent returns and claim taxpayer money to which they aren’t entitled. This is doubly true when IRS employees use their knowledge of the system to cheat it and enrich themselves. It is vital that everyone meets their responsibilities to pay taxes and that they have confidence in the government agencies that enforce those rules. That is why my office is committed to prosecuting cases like those announced here today.”

“We want everyone who files a tax return to take advantage of the deductions and credits to which they are entitled by law,” said Michael T. Batdorf, Special Agent in Charge, IRS Criminal Investigation. “However, no one is entitled to defraud the United States and the American taxpayers. The charges filed against these defendants should send a clear message that those involved in these types of schemes will be held accountable. IRS Criminal Investigation is the only law enforcement agency charged with enforcing the American tax laws. We are proud to have such a committed partnership with the U.S. Attorney’s Office to uphold our mission.”

Cases involving IRS employees are investigated jointly by the Inspector General for Tax Administration (TIGTA) and IRS Criminal Investigation. Rod Ammari, Special Agent-in-Charge of TIGTA’s San Francisco Field Division stated: “It is very important that the American taxpayers have confidence in the IRS and its functions. When IRS employees use their insider knowledge to file fraudulent tax returns, we are committed to prosecuting these individuals to the fullest extent of the law. IRS employees committing tax fraud cannot be tolerated.”

1:17-cr-090 LJO — On April 6, 2017, Marcela Heredia, 43, of Fresno, was charged with seven counts of wire fraud, aggravated identity theft, and making a false tax return. According to the indictment, Heredia worked as a tax examiner for the IRS in Fresno. Between January 9, 2009, and February 4, 2014, Heredia also worked overnight shifts at the Transitional Living Center (TLC) in Fresno. The TLC was a residential home for young adults, many of whom were former foster children who had reached the age of majority. TLC offered life skills and career training for its residents. While working there, Heredia offered to help the residents prepare their tax returns, and residents turned over their personal information to her. Instead of completing the returns as agreed, Heredia would tell the individuals that they did not make enough money to file a tax return. She then filed tax returns on their behalf without their knowledge and directed the IRS to electronically transfer the refund to her personal account. Heredia did not notify the taxpayer of the refund and did not distribute any of the refund to them. In the tax returns she submitted, she claimed more than $20,000 in tax refunds. In addition to this scheme, Heredia also filed a false tax return for herself for the 2011 tax year. She claimed a dependent for that year that she said was her disabled niece, when in fact the person she listed was not her dependent, was not her niece, and was not disabled.

This case is the product of an investigation by the U.S. Department of the Treasury Inspector General for Tax Administration and IRS Criminal Investigation. Assistant U.S. Attorney Megan A.S. Richards is prosecuting this case.

1:17-cr-083 DAD — Pamela Pringle, 57, of Fresno, was indicted on April 6, 2017, charged with four counts of making an opportunity for a person to defraud the United States and three counts of filing a false tax return. According to the indictment, Pringle worked for the IRS as a lead contact representative responsible for responding to taxpayers’ inquiries and making adjustments to taxpayers’ accounts. Between January 2011 and April 2011, Pringle increased individuals’ tax refunds on four separate tax returns by claiming deductions for expenses that the taxpayer had not incurred. In addition, Pringle claimed unauthorized and excessive business expenses related to her photography activity, in spite of being informed by the IRS that her photography work was a hobby and not a business. As a result of her fraudulent filings, Pringle claimed and received tax deductions and credits to which she was not entitled.

This case is the product of an investigation by the U.S. Department of the Treasury Inspector General for Tax Administration and IRS Criminal Investigation. Assistant U.S. Attorney Vincenza Rabenn is prosecuting the case.

1:17-cr-081 DAD — On March 30, 2017, a grand jury returned an indictment charging Leticia Bedolla, of Porterville, with 16 counts of aiding and assisting in the preparation of a false tax return. According to court documents, Bedolla operated Leticia Tax Service in Porterville. Between April 2008 and April 18, 2011, Bedolla prepared and filed many tax returns with the IRS, knowing that the returns contained false statements. Bedolla would fabricate amounts of deductions, expenses and tax credits without informing her customers. Bedolla submitted the returns to the IRS, causing her customers to claim tax deductions and credits to which they were not entitled and the IRS to either pay out excessive refunds or to not collect the tax due and owing. Her conduct resulted in a tax loss to the IRS of $100,000.

This case is the product of an investigation by the IRS Criminal Investigation. Assistant U.S. Attorney Henry Z. Carbajal III is prosecuting the case.

If convicted, Heredia faces a maximum statutory penalty of 20 years in prison and a $250,000 fine for wire fraud, a mandatory minimum of two years in prison to be served consecutive to any other sentence for aggravated identity theft, and three years in prison and a $250,000 fine for making a false tax return. If convicted, Pringle faces a maximum statutory penalty of three years in prison and a $250,000 fine for filing a fraudulent tax return and five years in prison and a $250,000 fine for making an opportunity for a person to defraud the United States. If convicted, Bedolla faces a maximum statutory penalty of five years in prison and a $250,000 fine. Any sentence, however, would be determined at the discretion of the court after consideration of any applicable statutory factors and the Federal Sentencing Guidelines, which take into account a number of variables. The charges are only allegations; the defendants are presumed innocent until and unless proven guilty beyond a reasonable doubt.