Former Casino Accounts Payable Manager Sentenced For Embezzlement And Tax Fraud

MUSKOGEE, OKLAHOMA – The United States Attorney’s Office for the Eastern District of Oklahoma announced that Michael Anthony Houser, age 36, formerly of Broken Arrow, Oklahoma, was sentenced to 70 months in prison for one count of Theft Concerning Programs Receiving Federal Funds and 36 months in prison for one count of Tax Fraud.  The counts are set to be served concurrently. Houser was also ordered to pay $17,337,949.50 in restitution to the Muscogee (Creek) Nation and $8,205,834.00 in restitution to the Internal Revenue Service.

The charges arose from an investigation by the U.S. Secret Service and the Internal Revenue Service - Criminal Investigation.

On February 20, 2025, Houser pleaded guilty to the charges.  According to investigators, between July 2016 and February 2024, while serving as a manager for the Muscogee (Creek) Nation Gaming Operations Authority Board (later known as the Muscogee Nation Gaming Enterprises, LLC), Houser embezzled and obtained by fraud property owned by the Muscogee (Creek) Nation.  Through this scheme, Houser embezzled $24,907,436.07, which represented funds owned by and under the care, custody, and control of the Muscogee (Creek) Nation and its agencies, all programs receiving federal funds.

In addition to this theft, Houser failed to disclose the stolen proceeds as income for purposes of filing federal income taxes throughout the course of the ongoing criminal scheme. During the tax years 2016 through 2022, Houser knowingly and intentionally underreported his Adjusted Gross income to the Internal Revenue Service.  In Tax Year 2022, Houser failed to report $7,851,027,28 in income. In total, Houser’s false and fraudulent tax filings deprived the U.S. Treasury of $8,205,834.00 in payments Houser owed as a result of the embezzled proceeds.

“I am proud of the work conducted by our special agents in this case to ensure that justice was brought to the Muscogee (Creek) Nation. The U.S. Secret Service at its origin was created to identify, monitor and bring to justice those who seek to defraud,” said Special Agent in Charge Kyle Smith, Oklahoma Field Office.  “Protecting our communities here in Oklahoma is a mission we take very seriously, and I am grateful for the strong partnership we share with the Internal Revenue Service Criminal Investigation as we work together to bring fraudsters to justice.”

“Stealing from the community you are entrusted to serve is a serious betrayal,” said Christopher J. Altemus Jr., Special Agent in Charge, IRS Criminal Investigation Dallas Field Office. “Mr. Houser’s crimes harmed the Muscogee (Creek) Nation and undermined trust in public and tribal institutions. By stealing from the Muscogee (Creek) Nation and falsifying his tax return, Mr. Houser not only defrauded his employer but also the American public. The women and men of IRS-CI are proud to have worked alongside the U.S. Secret Service and the U.S. Attorney’s Office for the Eastern District of Oklahoma to uncover this fraud and hold Mr. Houser accountable for his crimes.”

“The United States Attorney’s Office is committed to pursuing and prosecuting those who defraud Tribal nations in the Eastern District of Oklahoma,” said United States Attorney Christopher J. Wilson.  “In this case, we were honored to join together with our partners in the Muscogee (Creek) Nation and federal law enforcement to promote the mutual protection of Tribal assets and resources.”

The Honorable Ronald A. White, Chief U.S. District Judge in the United States District Court for the Eastern District of Oklahoma, presided over the hearing. Houser will self-report on November 10, 2025, to a designated United States Bureau of Prisons facility to serve a non-paroleable sentence of incarceration.

Assistant U.S. Attorneys Kara Traster, T. Cameron McEwen, and Clay Compton represented the United States.