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Justice News

Department of Justice
U.S. Attorney’s Office
Middle District of Florida

FOR IMMEDIATE RELEASE
Tuesday, March 3, 2015

Charlotte County Man Sentenced For False Tax Claims And Obstructing The Internal Revenue Service

Fort Myers, Florida – U.S. District Judge Sheri Polster Chappell has sentenced Armand J. Croteau (47, Punta Gorda) to 27 months in federal prison for filing false claims with the Internal Revenue Service and for corruptly obstructing or impeding the administration of the Internal Revenue Laws. Croteau pleaded guilty on July 2, 2014.

According to court documents, Croteau filed numerous false claims for tax years 2005 through 2009, seeking refunds totaling $1,918,118.88. He utilized the “1099-OID” (Original Issue Discount) anti-tax scheme to present fraudulent Forms 1040 and 1040X to the Internal Revenue Service (IRS), reporting excess withholding that was fabricated by him. He also made false reports on Forms 1099-OID and on the tax returns.

After being notified by the IRS that his income tax returns were frivolous, Croteau continued to file fraudulent income tax returns, and in order to obstruct or impede the administration of the internal revenue laws, he filed false liens against IRS personnel, recorded false documents with the Charlotte County Clerk of Courts, and submitted fraudulent instruments to the Department of the Treasury in an attempt to discharge his tax liabilities.

This case was investigated by the Internal Revenue Service - Criminal Investigation and the Treasury Inspector General for Tax Administration. It was prosecuted by Assistant United States Attorney Jeffrey F. Michelland.

Topic(s): 
Tax
Component(s): 
Updated February 4, 2016