Two Undocumented Aliens Sentenced For Their Roles In Tax Refund Fraud Conspiracy
U.S. Attorney Kenneth Polite and Deputy Assistant Attorney General Ronald A. Cimino of the Justice Department's Tax Division announced that OSCAR ARMANDO PERDOMO, 35, was sentenced to serve 42 months in prison for conspiracy to defraud the United States by filing false income tax returns that fraudulently claimed large tax refunds, mail fraud, and aggravated identity theft. In addition, SUSANA CARILLO MENDOZA, 38, was sentenced to serve 19 months in prison for her role in the conspiracy to defraud the United States. The defendants were further ordered to pay restitution and to serve terms of supervised release.
Both defendants have been detained since their arrest. MENDOZA is a Guatemalan national and PERDOMO is a citizen of Honduras, and both face possible deportation following the completion of their sentences. They were charged with being part of a multi-jurisdictional conspiracy to file false income tax returns. To date, 16 defendants have entered guilty pleas to various charges in the case, including JACQUELINE J. ARIAS, a tax return preparer in Spruce Pine, Alabama, who is pending sentencing. Thus far, all defendants have been sentenced to prison.
According to the indictments in this case, the conspirators filed false returns listing Individual Taxpayer Identification Numbers (ITINs). An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who do not have, and are not eligible to obtain, a social security number. As alleged in the indictments, ARIAS was a certified acceptance agent, entrusted by the IRS with the responsibility of reviewing the documentation of an ITIN applicant’s identity and alien status for authenticity, completeness and accuracy before submitting their application to the IRS. The indictments charged that ARIAS and her coconspirators filed false applications for ITINs, in addition to false income tax returns, and that ARIAS collected preparation fees from the fraudulently-obtained tax refunds. According to the second superseding indictment, the conspirators purchased identification documents from overseas and Forms W-2 from other aliens illegally present in the United States for use in filing false income tax returns with ARIAS.
The case was investigated by U.S. Immigration and Customs Enforcement - Homeland Security Investigations; IRS-Criminal Investigation; the U.S. Secret Service; the U.S. Postal Inspection Service; and the Social Security Administration - Office of the Inspector General, in partnership with the St. Tammany Parish, La. and Jefferson Parish, La. Sheriffs’ Departments. The case was prosecuted by Department of Justice, Tax Division Trial Attorneys Hayden Brockett and Kevin Lombardi of the Justice Department’s Tax Division and Assistant United States Attorney David Haller.