United States v. Williams-Ogletree

Ogletree ran a tax preparation service. Robtrel and Larryl provided Ogletree with birth dates and social security numbers of individuals unlikely to file tax returns; Ogletree filed false returns using that information and her Electronic Filers Identification Number. They also generated false W2 statements to support the claims. In 2006 Ogletree filed 200 fraudulent returns, seeking refunds of $834,548. The actual loss to the IRS was $652,730.In 2007, Robtrel established a tax business and obtained EFINs for new tax preparation entities. Ogletree claims she withdrew from the conspiracy and did not file fraudulent tax returns in 2007 or later. Robtrel and Larryl continued the scheme into 2008, when they were caught. Charged with conspiracy to defraud the U.S. government, 18 U.S.C. 286, and presenting a false claim against the IRS, 18 U.S.C. 287 and 2, Robtrel and Larryl pleaded guilty, but Ogletree went to trial. Her attorney did not present any witnesses, but argued that the government did not establish that Ogletree had joined the conspiracy or knowingly filed false returns, noting that the witnesses all identified Robtrel and Larryl and that no one had identified Ogletree. She was convicted and sentenced to 51 months imprisonment, the low end of the sentencing range. The Seventh Circuit affirmed her sentence, rejecting challenges to the loss calculation, to a finding that she participated in the tax fraud scheme in 2007, and that the district court did not adequately consider the section 3553 sentencing factors. View "United States v. Williams-Ogletree" on Justia Law