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Justice News

Department of Justice
U.S. Attorney’s Office
District of South Dakota

FOR IMMEDIATE RELEASE
Friday, August 9, 2019

Montana Woman Sentenced for Wire Fraud and Tax Evasion

United States Attorney Ron Parsons announced that a Kalispell, Montana, woman convicted of Tax Evasion and four counts of Wire Fraud was sentenced on August 7, 2019, by Chief Judge Jeffrey L. Viken, U.S. District Court.

Judy Lynn Carroll, age 60, was sentenced to 7 years in federal prison, to be followed by 3 years of supervised release on the Wire Fraud charges.  Carroll was also ordered to pay a total of $1,240,236.01 in restitution to several victims and a $400 special assessment to the Federal Crime Victims Fund. 

The Wire Fraud charges relate to a scheme devised by Carroll to obtain money from others for her own benefit.  As part of the scheme, Carroll falsely told others the Internal Revenue Service (IRS) had seized her financial account that contained several million dollars. Carroll knew the IRS had not seized her financial account and that she did not have any account that had millions of dollars.  Carroll then convinced several individuals, including a resident of South Dakota, to send her hundreds of thousands of dollars between 2000 and 2016. 

Carroll was also sentenced to 7 years in federal prison, to be followed by 3 years of supervised release, and ordered to pay $310,078.00 in restitution to the IRS and a $100 special assessment to the Federal Crime Victims Fund on the Tax Evasion charge, with the prison time to run concurrently with the Wire Fraud convictions.

This case was investigated by Internal Revenue Service – Criminal Investigation and the Federal Bureau of Investigation.  Assistant U.S. Attorney Benjamin Patterson prosecuted the case.      

Topic(s): 
Tax
Component(s): 
Updated August 9, 2019