Salinas Resident Sentenced To 54 Months In Prison For Identity Theft And Preparing False Tax Returns

SAN JOSE - Elizabeth Calderon was sentenced today to 54 months years in prison for filing false tax returns, aggravated identity theft, and making false statements to federally insured institution, announced United States Attorney Brian J. Stretch and Internal Revenue Service, Criminal Investigation, Special Agent in Charge Michael T. Batdorf.  The sentence was handed down by the Honorable Beth Labson Freeman, U.S. District Judge, following Calderon’s September 12, 2016, guilty plea in which she admitted to committing the crimes.  

According to court filings, Calderon, 41, a resident of Salinas, Calif., admitted she assisted in preparing and filing more than 4,000 federal income tax returns in 2010 through 2013, many of which were materially false because they improperly reported false credits, false expenses or deductions; they reported false filing status; or they contained some combination of these false reports.  In addition, Calderon concealed the profit she earned through assisting in the filing of fraudulent tax returns.  She concealed this profit by omitting hundreds of thousands of dollars from her own income tax returns, and by purchasing a home in the name of a “straw” buyer.  Calderon also prepared and filed fraudulent tax returns using stolen identities, and stole the resulting refunds.  This conduct resulted in a loss of more than $1,000,000 to the government.  

A federal grand jury indicted Calderon on October 1, 2015, charging her with filing false tax returns and aiding or advising in the filing of false tax returns, in violation of  26 U.S.C. §§  7206(1) and 7206(2); theft of government funds, in violation of 18 U.S.C. § 641; aggravated identity theft, in violation of 18 U.S.C. § 1028A; making false statements to a federally insured institution, in violation of 18 U.S.C. § 1014; and conspiracy, in violation of 18 U.S.C. § 371. Calderon pleaded guilty on September 12, 2016, to one count each of filing a false tax return, aggravated identity theft, and making a false statement to a federally insured institution.  

In addition to the prison term, Judge Freeman also ordered Calderon to pay $1,036,547 in restitution, to forfeit $167,381, and to serve three years of supervised release.  Judge Freeman also ordered Calderon, among other things, to refrain from preparing or filing tax returns for anyone else during her period of supervised release.  The defendant will begin serving the sentence on October 25, 2017.

Assistant U.S. Attorney Michael G. Pitman is prosecuting the case. The prosecution is the result of an investigation by the Internal Revenue Service, Criminal Investigation.