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March 17, 2015

Two Missouri Men Arrested for Attempts to Impede the IRS, Conspiracy to Defraud the Government, and False Tax Returns

On December 12, 2014, in the Western District of Missouri, Wesley Delport and Alton Vaughn, Sr. were arrested for Obstructing and Impeding the Administration of the Internal Revenue Laws, Conspiracy to Defraud the United States (U.S.), and False Income Tax Returns. [1] The men were charged in a six-count Indictment on December 9, 2014. [2]

According to court documents, Delport, owner of Abundant Health & Wellness, a holistic health clinic in Springfield, Missouri, and Vaughn, a self-employed tax preparer and representative, knowingly conspired with each other to defraud the U.S. by impeding and obstructing the lawful functions of the Internal Revenue Service (IRS).

To impede a criminal investigation, Delport and Vaughn falsely reported to the Treasury Inspector General for Tax Administration (TIGTA), allegations of wrongdoing by two IRS employees, claiming that an IRS Revenue Officer and an IRS Special Agent had coerced, intimidated, and threatened Delport. They further stated Delport’s original income records, which would prove he owed no taxes, were taken by the IRS Revenue Officer. They knew this to be untrue and knew the specified Revenue Officer was deceased.

Beginning as early as May 2002, and continuing through September 2014, Delport corruptly endeavored to obstruct and impede the due administration of the Internal Revenue laws through a variety of acts and fraudulent means. Delport received approximately $4.7 million in gross receipts for Abundant Health & Wellness from 2004 through 2013, which he did not report to the IRS as required by law and did not pay taxes on. He transferred business funds to other accounts to pay personal expenses and registered entities in family members’ names, among other things, in his efforts to avoid, delay, and otherwise impede the IRS.

Delport submitted multiple documents to the IRS with lengthy and frivolous arguments about the legality of taxes and claimed he was a "Sovereign National," and the IRS was "a bogus agency not of government." In additional submissions, Delport made claims that he "is a NON-TAXPAYER," and is part of the Cherokee Republic of North America, not subject to taxation because of Indian treaties entered into by the U.S., along with other claims and frivolous statements.

Vaughn, also known as "Bishop" Vaughn, advised and colluded with Delport on a number of activities from at least 2009 through September 2014, designed to obstruct the IRS’ efforts, including the preparation of Federal income tax returns which were materially false and contained frivolous statements about an IRS employee.

Delport and Vaughn refused to comply with IRS requests and summonses, as well as Grand Jury subpoenas for records, making the same statement about the Revenue Officer possessing the records.

Vaughn provided false testimony to the Grand Jury about a meeting with the Revenue Officer and the Special Agent and stated the Revenue Officer verified he had been to Delport’s business to collect the documents. Vaughn knew the Revenue Officer was not present and the claims were fictitious.

Delport and Vaughn further attempted to impede the Grand Jury by counseling an employee of Abundant Health & Wellness to refuse to testify and providing her with a written statement to read in lieu of her testimony.

In a consensually monitored conversation, Vaughn advised another witness to stick to the false story they had concocted regarding the Revenue Officer having the tax records and stated there was no way the IRS could prove their story was false because the Revenue Officer was dead and could not provide testimony to the contrary. [3]

The investigation was conducted jointly by agents of the Treasury Inspector General for Tax Administration and IRS Criminal Investigation. Additional legal actions are pending for both defendants.

  • [1] W.D. Mo. Criminal Docket filed Dec. 9, 2014.
  • [2] W.D. Mo. Indictment filed Dec. 9, 2014.
  • [3] W.D. Mo. Indictment filed Dec. 9, 2014.




  • California Couple Sentenced for Interference With the IRS and False Claims

    On January 13, 2015, in the Southern District of California, James Francis Murphy and Denine Christine Murphy were sentenced for Corrupt Interference with the Administration of the Internal Revenue Laws and False Claims. [1] James Murphy was also sentenced on four counts of Fictitious Financial Obligations. [2] The two were found guilty of the offenses in a June 2014 jury trial. [3]

    According to court documents, James and Denine Murphy, husband and wife, corruptly endeavored to obstruct and impede the due administration of the internal revenue laws from at least 2000 to 2012. James Murphy was an osteopathic physician licensed in California and Nebraska, operating a for-profit medical practice in Encinitas, California and in Omaha, Nebraska. [4]

    The Murphys attempted to interfere with the due administration of the internal revenue laws by sending false written accusations of criminal conduct to an IRS employee in order to intimidate the employee from performing his official duties, and presenting numerous Notices Concerning Fiduciary Relationship to the IRS that falsely identified the Secretary of the Treasury as their fiduciary and bore the forged signature of the Secretary. [5]

    Additionally, the Murphys filed false tax returns and fictitious Forms 1099-OID, claiming refunds totaling over $1.2 million to which they were not entitled. They attempted to hide income from James Murphy’s medical practice and unlawfully evade Federal income taxes on such. James Murphy presented several fictitious financial instruments to the IRS, totaling over $3.4 million, purporting to be actual securities for payment of their income taxes due. [6]

    James Murphy was sentenced to 48 months in prison, followed by three years of supervised probation, and ordered to pay restitution to the IRS in the amount of $447,528. [7] Denine Murphy was sentenced to three years of probation, including 12 months of home incarceration and monitoring, and was ordered to pay $178,246 in restitution to the IRS. [8] James Murphy is scheduled to surrender for service to the Bureau of Prisons by February 24, 2015. [9] He is appealing the final judgment. [10]

  • [1] S.D. Cal. Judgment for James Francis Murphy filed Jan. 16, 2015; S.D. Cal. Judgment for Denine Christine Murphy filed Jan. 16, 2015.
  • [2] S.D. Cal. Judgment for James Francis Murphy filed Jan. 16, 2015.
  • [3] S.D. Cal. Verdict filed June 20, 2014.
  • [4] S.D. Cal. Indict. filed June 21, 2012.
  • [5] S.D. Cal. Indict. filed June 21, 2012.
  • [6] S.D. Cal. Indict. filed June 21, 2012.
  • [7] S.D. Cal. Judgment for James Francis Murphy filed Jan. 16, 2015.
  • [8] S.D. Cal. Judgment for Denine Christine Murphy filed Jan. 16, 2015.
  • [9] S.D. Cal. Judgment for James Francis Murphy filed Jan. 16, 2015.
  • [10] S.D. Cal. Notice of Appeal filed Jan. 23, 2015.




  • Visalia, California Woman Sentenced for Scheme Using Stolen IRS Documents

    On January 20, 2015, in the Eastern District of California, Rebekah Joy Root was sentenced for aggravated identity theft, making a false claim for a tax refund, and wire fraud. [1] Root was charged with the offenses in a 14-count indictment in October 2013, [2] and entered into a plea agreement with the Government in August 2014. [3]

    According to court documents, Root, a resident of Visalia, California, knowingly devised, participated in, and executed a scheme to defraud the Internal Revenue Service (IRS) and obtain funds from it by means of materially false and fraudulent representations. [4]

    As part of the scheme, Root obtained tax documents from mail packages that she knew had been stolen from an IRS office in Visalia. The packages contained a variety of tax documents, including 15 tax returns, and eight tax remittance payments totaling nearly $11,000. Also included in the stolen mail were 22 Forms W-7, Application for IRS Individual Tax Identification Number (ITIN). [5]

    Root then used the stolen tax documents in order to perpetrate identity theft and a scheme to defraud. Root attempted to file tax returns via the Internet and obtain tax refunds using the assumed identities, including Social Security Numbers, of six individuals. Root sought approximately $50,507 in fraudulent tax refunds from the IRS, regardless of whether the individuals were due a tax refund.

    Root was sentenced to 45-months imprisonment, followed by three years of supervised release. The court also recommended she attend a 500-hour Bureau of Prisons Substance Abuse Treatment Program. [6] A restitution hearing was held on January 30, 2015, and Root was ordered to pay $12,080.64 in restitution to victims. [7] Root is scheduled to surrender for service of her sentence on February 23, 2015. [8]

  • [1] E.D. Cal. Judgment filed Jan. 22, 2015.
  • [2] E.D. Cal. Indict. filed Oct. 10, 2013.
  • [3] E.D. Cal. Plea Agreement filed Aug. 8, 2014.
  • [4] E.D. Cal. Indict. filed Oct. 10, 2013.
  • [5] E.D. Cal. Plea Agreement filed Aug. 8, 2014.
  • [6] E.D. Cal. Judgment filed Jan. 22, 2015.
  • [7] E.D. Cal. Stipulation and Order Regarding Restitution filed Jan. 30, 2015.
  • [8] E.D. Cal. Judgment filed Jan. 22, 2015.


  • 10 Former IRS Employees Sentenced in Kansas City for Theft of Government Property

    Ten former Internal Revenue Service (IRS) employees were sentenced in the Western District of Missouri between January 26, 2015, and January 28, 2015, for the theft of Government property stemming from unemployment benefits fraud. [1]

    The former IRS employees, Michelle Glavin, Priscillia Smith, Christopher Bair, Tiffani Harding, Christopher Castillo, Brenda Jones, Jesse Love, Leisa Hunsel, Shalonda Bradley, and Berneta Weedin, were indicted on December 10, 2013, for theft of Government property and bank fraud related to an unemployment benefits scheme. [2]

    According to the court documents, the Missouri Division of Employment Security (MODES) administered unemployment benefits in Missouri on behalf of the Federal Government, and the approved benefit funds for the individuals were then transferred to Central Bank. Between January 2008 and February 2013, the above-named defendants knowingly and willfully stole money belonging to the United States and executed a scheme to defraud Central Bank by fraudulently obtaining unemployment benefits. [3]

    The individuals were required to certify weekly, via the Internet or telephone, any work and earnings in order for MODES to determine the validity of continued benefits. All 10 of the defendants were employed at the IRS while claiming unemployment benefits through MODES, resulting in the fraudulent payment of benefits in amounts ranging from $6,127 to $21,348, with an aggregate total of $112,609. The false representations in connection with their weekly unemployment claims were further extended to obtain debit cards and/or financial deposits and negotiable instruments with funds transferred from MODES to Central Bank. [4]

    The defendants pled guilty to theft of government property i.e., Extended Unemployment Compensation Account and American Recovery and Reinvestment benefits. [5] Nine of the 10 individuals were sentenced to five years of Federal probation; the tenth received three years of probation. All were ordered to pay restitution, which totaled over $100,000. [6]

  • [1]W.D. Mo. Judgments: Christopher Bair, Michelle Glavin filed Jan. 26, 2015; W.D. Mo. Judgments: Priscillia Smith, Tiffani Harding, Christopher Castillo, Brenda Jones, Jesse Love, Leisa Hunsel, Shalonda Bradley, and Berneta Weedin filed Jan. 28, 2015.
  • [2]W.D. Mo. Indict. filed Dec. 10, 2013.
  • [3]Id.
  • [4]Id.
  • [5]W.D. Mo. Plea Agr. Berneta Weedin filed May 27, 2014; W.D. Mo. Plea Agr.: Shalonda Bradley, Christopher Castillo, Michelle Glavin, Tiffani Harding, Jesse Love filed May 28, 2014; W.D. Mo. Plea Agr.: Brenda Jones, Priscillia Smith filed Jun. 4, 2014; W.D. Mo. Plea Agr. Christopher Bair filed Jun. 24, 2014; W.D. Mo. Plea Agr. Leisa Hunsel filed Aug. 15, 2014.
  • [6]W.D. Mo. Judgments: Christopher Bair, Michelle Glavin filed Jan. 26, 2015; W.D. Mo. Judgments: Priscillia Smith, Tiffani Harding, Christopher Castillo, Brenda Jones, Jesse Love, Leisa Hunsel, Shalonda Bradley, and Berneta Weedin filed Jan. 28, 2015.


  • February 19, 2015

    Ohio Accountant Sentenced for Wire Fraud, Engaging in Monetary Transactions in Property Derived from Specified Unlawful Activity, Mail Fraud, and Attempting to Interfere with Administration of the Internal Revenue Laws

    On December 16, 2014, in the Eastern District of Pennsylvania, accountant Andrew Zelenkofske was sentenced for attempting to interfere with the administration of the Internal Revenue laws, wire fraud, mail fraud, and engaging in monetary transactions in property derived from specified unlawful activity.[1]

    Zelenkofske was charged with the offenses on January 9, 2014, [2] and June 3, 2014, [3] in associated cases. According to court documents, from approximately 2009 through 2013, Zelenkofske engaged in various schemes to defraud individuals to obtain money and property by means of false and fraudulent pretenses and representations, and to obstruct the due administration of the Internal Revenue laws. [4]

    Zelenkofske, a resident of Ohio, provided tax and accounting services to individuals, including the preparation of Federal and State income tax returns. Some of Zelenkofske’s clients were Pennsylvania residents. Zelenkofske had power of attorney to represent a Pennsylvania couple before the Internal Revenue Service (IRS). After the IRS issued a levy to a financial firm in the amount of $91,193.53 to collect taxes owed by the couple, Zelenkofske corruptly endeavored to obstruct and impede the due administration of the internal revenue laws by transmitting, via e-mail, a falsified IRS Form 668-D, Release of Levy, which purported to remove the levy from the couple’s account. Zelenkofske did so knowing the IRS had not authorized the release of the levy from that account. [5]

    Prior to this, around April 2011, Zelenkofske devised a scheme to defraud another Pennsylvania victim, a senior citizen with little experience managing financial matters. Zelenkofske falsely represented to the victim that the victim owed the IRS a substantial amount of taxes, and directed the victim to send him multiple payments for taxes purportedly owed by the victim. Zelenkofske kept all of the money received from the victim and used it for his own personal and business expenses, defrauding the victim of approximately $237,050. [6]

    Zelenkofske also identified start-up businesses as investments for his clients and business associates. In 2003, Zelenkofske recruited four individuals to invest in a start-up retailer in Philadelphia, Pennsylvania called Five Below, Inc. Zelenkofske and the other four individuals each contributed $40,000 towards the investment. In 2010, Five Below issued a dividend check in the amount of $704,556.58 to the holding company. Zelenkofske received and deposited the check as the managing member of the holding company, but concealed the payment from the victims, misrepresenting to the victims that he had not receive it. When confronted about the dividend payment, Zelenkofske admitted its receipt and entered into an agreement to repay the victims approximately $563,520. He repaid a portion of the debt, defrauding the victims defrauded of approximately $137,254. [7]

    In another scheme, Zelenkofske solicited $650,000 from clients, purportedly for the purpose of investing in a start-up biotechnology company. Rather than using the funds as he represented, Zelenkofske used the money to finance his own personal and business expenses and to make a $200,000 investment in the start-up company in his own name. [8]

    Zelenkofske was sentenced to 36 months in prison, followed by three years of supervised release, and was further ordered to pay $987,050.00 in restitution to victims. Zelenkofske is scheduled to surrender to the Bureau of Prisons on February 27, 2015. [9]

  • [1]E.D. Pa. Judg. filed Dec. 16, 2014.
  • [2]E.D. Pa. Indict. filed Jan. 9, 2014.
  • [3]E.D. Pa. Info. filed June 3, 2014.
  • [4]E.D. Pa. Indict. filed Jan. 9, 2014; E.D. Pa. Info. filed June 3, 2014.
  • [5]Id.
  • [6]E.D. Pa. Info. filed June 3, 2014.
  • [7]E.D. Pa. Info. filed June 3, 2014.
  • [8]E.D. Pa. Indict. filed Jan. 9, 2014.
  • [9]E.D. Pa. Judg. filed Dec. 16, 2014.



  • Lora Lewis Sentenced for Filing False Tax Returns

    On December 4, 2014, in the Eastern District of Pennsylvania, Lora Lewis [1] was sentenced for filing false Federal tax returns. [2] Lewis pled guilty to the charge in June 2014. [3]

    According to court documents, Lewis, while employed as an IRS contact representative in Philadelphia, Pennsylvania, made various false claims on her tax returns for Tax Years 2007 through 2011. During Tax Years 2007 through 2011, Lewis received unemployment compensation while employed full time at the IRS, but did not report such compensation on her tax returns. During the same tax years, Lewis filed her returns claiming "Head of Household" status, thereby increasing her standard and other deductions by $16,059 in total. She also claimed Earned Income Tax Credits to which she was not entitled each year in the amount of $11,961. Other facts related to the offense include the following: • In Tax Year 2008, Lewis claimed the $7,500 First Time Homebuyers Credit, even though she did not purchase a home. • In Tax Years 2009 through 2011, Lewis claimed education credits to which she was not entitled, totaling $5,600. • In Tax years 2008, 2010, and 2011, Lewis received distributions from her Thrift Savings Plan in the amount of $8,144, but did not report the distributions as income and repay such funds. • In Tax Years 2008 through 2011, Lewis claimed Individual Retirement Account (IRA) deductions in the amount of $5,000, thereby lowering her taxable income each year, knowing that she did not have an IRA. • In 2009, Lewis claimed on her income tax return that she purchased an automobile and as a result decreased her standard deduction by $4,600, thereby lowering her taxable income, although she did not purchase a vehicle. [4]

    Lewis was sentenced to three years of supervised probation and ordered to pay $59,847.03 in restitution to the IRS. Lewis must fully cooperate with the IRS by filing all delinquent or amended returns, timely filing future returns that come due during the period of supervised release, properly reporting all taxable income and claiming only allowable expenses on those returns, and paying all taxes, interest, and penalties due. She is further prohibited from engaging in any form of gambling.
  • [1]E.D. Pa. Info. filed Apr. 15, 2014.
  • [2]E.D. Pa. Judgment filed Dec. 4, 2014.
  • [3]E.D. Pa. Crim. Docket filed Apr. 15, 2014.
  • [4]E.D. Pa. Info. filed Apr. 15, 2014.




  • January 12, 2015

    Three Individuals Found Guilty of Conspiracy to Corruptly Endeavor to Obstruct or Impede the Due Administration of the Internal Revenue Laws and Conspiracy to File False Claims for Refunds with the IRS and Making False Claims for Refunds

    On November 7, 2014, in the District of Colorado, a jury found three Colorado Springs residents guilty of a conspiracy to corruptly endeavor to obstruct or impede the due administration of the Internal Revenue Laws and file false claims for refunds with the Internal Revenue Service (IRS). The jury unanimously found George Thomas Brokaw, John J. Pawelski, and Mimi M. Vigil guilty of the charges laid out in the October 2013 First Superseding Indictment. [1]

    According to the court documents, from March 2008 through April 2012, Brokaw, Pawelski, and Vigil unlawfully conspired with each other, and other individuals, to corruptly endeavor to obstruct and impede the due administration of the Internal Revenue laws by attempting to reduce their tax liability and thwart the legitimate collection of taxes owed to the IRS. [2]

    As part of their conspiracy to obstruct or impede with the due administration of the Internal Revenue laws, Brokaw, Pawelski, and Vigil filed a variety of false or fraudulent liens and other documents, falsely claiming that IRS employees who were engaged in legitimate tax collection efforts against them owed money to one or more of the individuals. Brokaw, Pawelski, and Vigil hand-delivered to the IRS copies of Notices and Maritime Liens against two IRS employees, with claims for damages, interest, penalties, and fees ranging between $1.1 billion and $2.2 billion, respectively. Additionally, Brokaw submitted a "Final Notice of Default and Demand for Payment" in the amount of $72 million to an IRS employee for the employee’s alleged libel of him (Brokaw). [3]

    In furtherance of their conspiracy, the coconspirators also submitted a variety of documents to the IRS purporting to constitute payment of their taxes owed or reduce their tax liabilities, or otherwise attempting to hinder legitimate tax collection. Some of the fictitious documents were mailed directly to IRS revenue officers at their offices or personal residences. [4]

    Brokaw, Pawelski, and Vigil were also convicted of a conspiracy to defraud the United States by submitting false claims for tax refunds to the IRS. In 2008 and 2009, the three filed, or caused to be filed, 11 fraudulent Federal income tax returns with false claims for refunds totaling over $23.6 million. In connection with these false tax returns, the coconspirators submitted false IRS Forms 1099-OID (Original Issue Discount), reporting that financial institutions, lenders, or other entities had withheld and paid over to the IRS interest income from accounts which did not generate such interest income and from which no withholdings were made. The tax returns claimed false refunds based on these fictitious withholdings. Brokaw, Pawelski, Vigil, and others were found to have communicated between themselves via e-mail about the use of the Form 1099-OID to avoid their tax responsibilities and obtain fraudulent tax refunds. [5]

    Brokaw, Pawelski, and Vigil filed a motion for a new trial, claiming a lack of jurisdiction of the Court. [6] The judge denied their motion on November 24, 2014, stating the motion made the same "tax-protester style arguments" regarding the power of the Government and the Court to hear the case as has been repeatedly rejected as frivolous and legally meritless. [7]

    Sentencing is scheduled for January 28, 2015. [8]

  • [1] D. Colo. Verdict Form filed Nov. 7, 2014; D. Colo. First Superseding Indict. filed Oct. 21, 2013.
  • [2] D. Colo. First Superseding Indict. filed Oct. 21, 2013.
  • [3] Id.
  • [4] Id.
  • [5] D. Colo. First Superseding Indict. filed Oct. 21, 2013.
  • [6] D. Colo. Motion for New Trial filed Nov. 18, 2014.
  • [7] D. Colo. Order Denying Def. Motion for New Trial filed Nov. 24, 2014.
  • [8] D. Colo. Crim. Docket filed Sep. 23, 2013.




  • California Florist Sentenced for Retaliating Against Federal Officers, Corrupt Endeavor to Obstruct or Impede with the Due Administration of the Internal Revenue Laws, and Contempt of Court

    On November 20, 2014, in the Eastern District of California, James O. Molen was sentenced for retaliating against Federal officers, corruptly impeding the due administration of the Internal Revenue laws, and contempt of court. [1] Molen was found guilty of all counts in a May 2014 jury trial, and was remanded to custody at the conclusion of the trial. [2]

    According to court documents, from 2003 to 2010, Molen, a resident of Chico, California, corruptly endeavored to impede the due administration of the Internal Revenue laws by recording false liens against Federal judges and Executive Branch employees, making false and frivolous statements to the Internal Revenue Service (IRS), and offering a fictitious instrument as payment to the IRS, among other things. [3]

    Molen retaliated against two IRS Revenue Officers by filing false liens and encumbrances against their personal property in public records. Molen did so because of the Revenue Officers’ performance of their official duties, knowing the liens and encumbrances were false and contained at least one fictitious statement and representation. Additionally, Molen filed Uniform Commercial Code Financing Statements with the California Secretary of State, purporting to secure debts owed by the same two IRS Revenue Officers. [4]

    The contempt of court charges against Molen stemmed from a 2007 civil judgment, wherein he was permanently forbidden from filing any documents or instruments that purported to create a nonconsensual lien or encumbrance against a Government employee. [5] Molen knowingly and willfully disobeyed this order by filing documents against the IRS revenue officers in February 2010. [6]

    Molen was sentenced to 36-months imprisonment, followed by three years of supervised probation. Molen was also fined $10,000, and further ordered to cooperate with the IRS in the determination and payment of any taxes owed. [7]

    A Notice of Appeal was filed on December 2, 2014. [8] In a handwritten document, signed by Molen on December 7, 2014, he declared, among other things, the Court’s lack of jurisdiction over him as a "California State Citizen, and not a U.S. citizen, or a 14th Amendment citizen." [9]

  • [1] E.D. Cal. Judg. filed Dec. 5, 2014.
  • [2] E.D. Cal. Verdict filed May 27, 2014.
  • [3] E.D. Cal. Indict. filed Jul. 12, 2012.
  • [4] Id.
  • [5] E.D. Cal. Order filed Feb. 26, 2007.
  • [6] E.D. Cal. Indict. filed Jul. 12, 2012.
  • [7] E.D. Cal. Judg. filed Dec. 5, 2014.
  • [8] E.D. Cal. Notice of New Appeal filed Dec. 9, 2014.
  • [9] E.D. Cal. Reply to U.S. Opposition to Defendant’s Frivolous Post-Trial Filings filed Dec. 9, 2014.


  • Woman Sentenced for Impersonating an IRS Employee

    On October 16, 2014, in the Western District of Arkansas, Noel Porter was sentenced for Impersonating an Officer or Employee of the United States. [1] Porter pled guilty to the offense in May 2014. [2]

    According to the court documents, Porter falsely assumed and pretended to be an officer and employee of the Internal Revenue Service (IRS) on numerous occasions. Porter prepared a letter on purported IRS, Department of the Treasury, letterhead addressed to the North Central Arkansas Chamber Foundation in Mountain Home, Arkansas. The letter discussed the chamber’s application for 501(c)(3) status, and stated the IRS had approved the application. The letter added that the chamber was "exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code…." and was signed by a "Sally Davenport," who is an actual IRS employee. [3]

    Porter subsequently prepared another letter, also on purported IRS letterhead and addressed to the North Central Arkansas Chamber Foundation. This letter again discussed the chamber’s recent application for section 501(c)(3) status, but was signed by Exempt Organization Specialist "Sally Irby." Irby is a fictitious person. [4]

    Porter admitted in front of numerous witnesses during a meeting at her place of employment that she had prepared and signed the two letters. [5] Porter was sentenced to one year of supervised probation plus restitution in the amount of $5,500. [6]

  • [1] W.D. Ark. Judg. filed Oct. 16, 2014.
  • [2] W.D. Ark. Plea Agr. filed May 29, 2014.
  • [3] Id.
  • [4] Id.
  • [5] Id.
  • [6] W.D. Ark. Judg. filed Oct. 16, 2014.



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