Cincinnati Man Indicted For Using Dead Children’s Identities To File False Income Tax Returns
Public Affairs Officer
CINCINNATI -- A federal grand jury here has indicted Christopher K. Smith, 28, of Cincinnati, alleging that he used the names and identifying information of dead children to file false income tax returns and claim tax refunds.
Carter M. Stewart, United States Attorney for the Southern District of Ohio and Kathy Enstrom, Special Agent in Charge, Internal Revenue Service Criminal Investigation (IRS), announced the indictment returned yesterday.
The indictment alleges that between February 2012 and June 2012, Smith obtained the names and Social Security numbers of individuals, primarily deceased children, and used the information to file fraudulent income tax returns listing the individuals as taxpayers or dependents. Smith allegedly claimed refunds totaling $16,310.
The indictment charges Smith with four counts of wire fraud, each of which is punishable by up to 20 years in prison, and five counts of aggravated identity theft. Each count of aggravated identity theft is punishable by two years in prison, of which at least two years must be served consecutive to any time served for the fraud.
Smith will be scheduled to appear before a federal magistrate judge for an initial appearance on the charges.
An indictment merely contains allegations, and the defendant is presumed innocent unless proven guilty in a court of law.