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Press Release

Myrtle Beach Woman Sentenced to Federal Prison for Tax Fraud and Theft of Veterans Affairs Benefits

For Immediate Release
U.S. Attorney's Office, District of South Carolina

FLORENCE, SOUTH CAROLINA — Janice A. Livingston, 30, of Myrtle Beach, was sentenced to nearly 2 years in federal prison after pleading guilty to making and presenting a false claim to the IRS and theft of government property.

Evidence presented to the Court showed that in 2020, Livingston submitted three false claims to the IRS for tax credit entitlements in the amount of $1,126,553.68 and submitted false documentation to receive individual unemployability benefits from the Department of Veterans Affairs.  Livingston also made multiple false representations in applying for two Economic Injury Disaster Loans, which the Small Business Administration could provide to business owners negatively affected by the COVID-19 pandemic. 

United States District Judge Joseph Dawson, III sentenced Livingston to 20 months in prison, to be followed by a three-year term of court-ordered supervision.  There is no parole in the federal system.  Livingston was ordered to pay $183,406.01 in restitution. 

On May 17, 2021, the Attorney General established the COVID-19 Fraud Enforcement Task Force to marshal the resources of the Department of Justice in partnership with agencies across government to enhance efforts to combat and prevent pandemic-related fraud. The Task Force bolsters efforts to investigate and prosecute the most culpable domestic and international criminal actors and assists agencies tasked with administering relief programs to prevent fraud by, among other methods, augmenting and incorporating existing coordination mechanisms, identifying resources and techniques to uncover fraudulent actors and their schemes, and sharing and harnessing information and insights gained from prior enforcement efforts. For more information on the Department’s response to the pandemic, please visit https://www.justice.gov/coronavirus.

Anyone with information about allegations of attempted fraud involving COVID-19 can report it by calling the Department of Justice’s National Center for Disaster Fraud (NCDF) Hotline at 866-720-5721 or via the NCDF Web Complaint Form at: https://www.justice.gov/disaster-fraud/ncdf-disaster-complaint-form.

This case was investigated by the IRS and the Department of Veterans Affairs. Assistant U.S. Attorney Lauren Hummel is prosecuting the case.

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Contact

Brook Andrews, First Assistant United States Attorney, U.S. Attorney’s Office, brook.andrews@usdoj.gov, (803) 929-3000

Updated June 23, 2023

Topic
Tax