The Internal Revenue Service released the Criminal Investigation Division’s annual report, and in keeping with tradition several investigations by the Phoenix Field Office are highlighted.
The Phoenix Field Office covers the southwestern states of Arizona and New Mexico. The office’s special agents investigate both legal and illegal source tax crimes, including cases with an international nexus.
Focusing on employment tax, refund fraud, international tax enforcement, tax-related identity theft, public corruption, cybercrime, terrorist financing and money laundering, overall Criminal Investigation Division’s (CI) initiated 3,019 cases in FY 2017.
Arizona/New Mexico highlights:
Former Santa Fe Engineer Sentenced for Obstructing IRS and Filing False Tax Returns
On September 19, 2017, in Albuquerque, New Mexico, Darryl J. Gutierrez was sentenced to 33 months in prison, one year of supervised release and ordered to pay $174,196 in restitution to IRS, a $15,000 fine and a $1,100 special penalty assessment for violating the federal tax laws by obstructing and impeding the administration of the internal revenue laws and filing false tax returns. Gutierrez was an electrical engineer who worked at Los Alamos National Laboratory for almost 30 years, earning an annual salary ranging from $80,000 to $115,000 in tax years 2000 to 2009. After years of regularly filing timely income tax returns with the IRS, Gutierrez stopped complying with the federal tax laws and began engaging in a pattern of obstructive conduct to prevent the IRS from assessing and collecting his taxes. This included sending frivolous correspondence to the IRS, and, submitting under penalty of perjury, false tax information to his employer and to the IRS.
The evidence further showed that between November 2010 and January 2011, Gutierrez filed 10 false federal income tax returns for tax years 2000 to 2009 seeking a refund when in fact Gutierrez owed the IRS approximately $125,000.
Flagstaff Anesthesiologist Sentenced for Tax Evasion
On October 25, 2016, in Phoenix, Arizona, Dr. Gary Christensen was sentenced to 42 months in prison, three years supervised release and ordered to pay $1,603,533 in restitution to the U.S. government. Christensen was an anesthesiologist and a founding member of Forest Country Anesthesia, an anesthesiology practice in Flagstaff. Christensen was indicted in 2014 for concealing approximately $2,100,163 in income from the IRS and failing to pay approximately $562,083 in federal income taxes.
In May, a jury in Phoenix convicted him on seven counts of willful evasion of tax assessment for 2004 through 2010, as well as two counts of willful failure to file a tax return for 2009 and 2010.
Tax Preparer Sentenced to Prison for Using Stolen Identities to Obtain Over $250,000 in False Tax Refunds
On August 7, 2017, in Phoenix, Arizona, Karina Puerta was sentenced to 21 months in prison and ordered to pay over $250,000 in restitution. Puerta previously pleaded guilty to wire fraud. As a registered tax return preparer, Puerta owned and operated Taxes Y Mas in Glendale, Arizona. Beginning in 2011, Puerta submitted fraudulent tax returns by using the names and identities of individuals in Mexico who were unaware their identities were being used this way. Puerta filed the fraudulent returns using a substitute identification number, called an individual tax identification number, issued in the name of the identity-theft victims.
Tax Preparer Sentenced for Stolen Identity,International Money Laundering Scheme
On July 31, 2017, in Phoenix, Arizona, Paula Anthony was sentenced to 36 months in prison for her role in a stolen identity and money laundering scheme. Anthony formerly a registered tax return preparer, was found guilty following trial on multiple counts, including conspiracy, mail fraud and aggravated identity theft. Anthony was a key participant in the scheme, in which the conspirators stole the identities of dozens of taxpayers and filed false income tax returns to obtain hundreds of thousands of dollars in tax refunds in the victims’ names. Anthony and others obtained the fraudulent refunds through online accounts set up with prepaid debit cards and used multiple bank accounts to convert the refund money into cash. Once Anthony obtained the cash, she, or people she recruited, laundered the money out of the United States by wiring most of the funds to Nigeria.
Tucson Man Sentenced on Narcotics and Money Laundering Charges
On June 15, 2017, in Tucson, Arizona, David Galvan-Haro was sentenced to 84 months in prison, four years supervised release and ordered to forfeit $143,540 in cash.
Haro pleaded guilty to possession with intent to distribute cocaine and conspiracy to commit money laundering. According to court documents Haro coordinated shipments of cocaine via the United States Postal Service along with others. After the narcotics were shipped via the mail, Haro provided bank account numbers for individuals to deposit what Haro knew to be drug trafficking proceeds into his bank account in order to conceal and disguise the nature, location source ownership and control of the proceeds of the narcotics shipments. Haro would withdraw the money and transport the money to other co-conspirators.
Sentencing is pending for other individuals related to the operation.
Former Phoenix Resident Sentenced for Embezzlement
On September 11, 2017, in Phoenix, Arizona, Shana Raelisa Johnson was sentenced to 44 months in prison and ordered to pay more than $2 million in restitution. Johnson had previously pleaded guilty to wire fraud.
From 2008 through 2014, Johnson worked as an accountant at a property management company based in Phoenix. During that time, she stole more than $2.4 million from her employer by issuing fraudulent checks and making unauthorized electronic transfers from her employer’s bank accounts. After the Phoenix-based company discovered her theft, Johnson moved to Atlanta, Georgia, and applied for a similar accountant position at another property management company.
Johnson gave a fictitious reference and other false information during the hiring process to prevent her new employer from contacting the Phoenix employer and discovering her fraud. Upon being hired in early 2015, Johnson proceeded to steal almost $500,000 from her new, Atlanta-based employer. Johnson concealed her embezzlement from both companies by falsifying bank statements and other financial records.