Former IRS Employee Pleads Guilty to Aggravated Identity Theft and False Statement Charges

ALBUQUERQUE – Joan D. Mobley, 54, of Socorro, N.M., pled guilty yesterday in federal court in Albuquerque, N.M., to a false statement charge and two aggravated identity theft charges. The guilty plea was announced by Acting U.S. Attorney James D. Tierney and Cordale Lamb of Denver Field Division of the Treasury Inspector General for Tax Administration (TIGTA).

Mobley is a former employee of the Internal Revenue Service (IRS). She began working for the IRS in 1986 and was a revenue agent at the IRS office in Albuquerque at the time she committed the crimes to which she pleaded guilty. As a revenue agent, Mobley was responsible for performing audits of small businesses and self-employed taxpayers.

On Jan. 3, 2014, a federal grand jury filed a 28-count indictment charging Mobley with 14 counts of making false statements and 14 counts of aggravated identity theft. According to the indictment, between Jan. 2011 and Dec. 2011, Mobley falsely stated and represented to the IRS that certain taxpayers either had consented to extending the time for assessing employment taxes or agreed to the collection and assessment of additional taxes. The indictment also alleged that Mobley used the identification of those taxpayers in making those false statements without obtaining consent.

During yesterday’s proceedings, Mobley pled guilty to one false statements charge and two aggravated identity theft charges. In her plea agreement, Mobley acknowledged that while she was employed as a revenue agent for the IRS and was responsible for conducting audits of small businesses, she was assigned to audit a business located in California. Mobley acknowledged that, instead of completing the audit as required, she falsified official records to indicate that she had completed the audit. Mobley also acknowledged signing the name of the business’s president on the records even though she did not have permission to do so.

Mobley falsified these records knowing that they constituted false statements under federal laws and concerned matters that were within the jurisdiction of the IRS. One of the records falsified by Mobley was dated Jan. 10, 2011, and stated that a representative of the aforementioned California-based business had agreed to an extension of time to assess employment taxes. Another record was dated April 7, 2011 and falsely stated that the business had agreed to the assessment and collection of additional taxes. Mobley falsified these records knowing that no representative of the business had agreed either to the extension or to the assessment and collection of additional taxes. She acknowledged falsifying the records while in New Mexico.

At sentencing, Mobley faces up to five years of imprisonment on the false statements charge and a mandatory two-year term of imprisonment on each of the aggravated identity theft charges that must be served consecutive to any sentence imposed on the false statements charge. A sentencing hearing has yet to be scheduled. Under the terms of her plea agreement, Mobley is required to pay restitution to the IRS in the amount of $39,738.32.

This case was investigated by the Denver Field Division of TIGTA and is being prosecuted by Assistant U.S. Sean J. Sullivan.