Court filing

IRS Criminal Investigation Annual Report — Fiscal Year 2023

Filed January 1, 2023 in IRS Pandemic Tax Enforcement; one of 9 filings from this case.

Record facts

Court	IRS Criminal Investigation (IRS-CI)
Filed	2023-01-01

Full text

2023 ANNUAL REPORT

TABLE OF CONTENTS
02
Message from the Chief
03
Organization Chart of CI
10
2023 Snapshot
11
Closing the Tax Gap
12
Combatting Fraud & Money Laundering
13
Assisting in the Fight
14
Catching Criminals Utilizing False Claims & Credits
Detecting Fraudulent Tax Refunds
15
Cybercrimes & Tracking Funds Through Cryptocurrencies
Fighting Fentanyl & Exploitation on the Dark Web Marketplace
16
Intercepting Threats to Our National Security
Disrupting & Dismantling Transnational Criminal Organizations
17
Global Collaboration & Enforcement
Contributing to the Community
18
Protecting Our Seniors from Scams
Safeguarding Covid Relief Funds
19
Rooting Out Corruption
Recovering Losses for Victims
20
Securing the Integrity of the Financial System
21
Field Office Map
65
Appendix
Table of Contents
2023 Snapshot Data
Appendix
Field Office Map
Navigation Menu
2023 | CI ANNUAL REPORT
01

MESSAGE
FROM THE
CHIEF
I am so proud of the tremendous work done by the men and
women of IRS Criminal Investigation (CI). Financial crime
continues to evolve at a rate that challenges law enforcement
daily. We will never investigate our way out of any one
particular type of crime, so where we spend our time and
resources must be methodical in an effort to protect the
integrity of the financial system. Our relevance within the
enterprise is significant, and the deterrent effect provided by
showing the consequences for being willfully noncompliant
is real and impactful. This year, we focused on quality and
impact in our case selection, and I could not be prouder of the
investigations our agency brought to bear.
Tax and tax-related crimes continue to dominate the division’s
investigative inventory. Our priority must continue to be
tax, as we are the only agency that can investigate and
recommend violations involving federal income tax crimes.
These investigations create deterrence, which is critical to
encouraging tax compliance. The revenue collected by the
IRS each year funds nearly 96% of our government. Our
investigative mission is important, and there is no better
investment in government than investing in CI!
We continue to lead the way in our investigative efforts
involving digital assets, and we are reaping the benefits of
early investment in our cyber capabilities and training. Our
partnerships with the private sector created opportunities
for us to solve the most complex crypto-related crimes in the
world. We remain focused on stopping those who attempt
to exploit new technology for nefarious purposes, mitigating
illicit finance, and identifying national security risks. We
know that digital assets provide opportunities for responsible
financial innovation, and most people using cryptocurrency
do so for legitimate purposes. But, we also know that digital
assets pose a risk of facilitating money laundering, cybercrime
and ransomware, narcotics, human trafficking, terrorism,
proliferation financing, and tax crimes. Chain-hopping
and token swapping have become common digital assets
techniques used to make following the digital money trail
more difficult, but not impossible.
Our responsibility to be a meaningful player in the
international tax and law enforcement community remains
high. We are proud members of the Joint Chiefs of Global Tax
Enforcement (J5), which just celebrated five years together.
We deliver trainings to representatives from multiple countries
across the globe. In May 2023, CI delivered blockchain
analysis tools and cyber training to Ukrainian law enforcement
agencies. A couple of months later, we partnered with the UK
and The Netherlands to provide a second round of training to
Ukrainian law enforcement officers. The training focused on
cryptocurrency and blockchain tracing.
I’m proud to say that our role in national security continues
to be a priority for CI as well. In collaboration with agency
partners, we leverage our unique investigative authorities to
identify, disrupt, and defeat those who engage in activities
that degrade our financial integrity, distort markets, and
victimize our citizens. We continue to be a key player in
sanctions-related enforcement efforts through Task Force
Kleptocapture, which targets Russian oligarchs and other
would-be sanctions evaders. Building on past disruptions of
terrorist organizations like Hamas using cryptocurrency to
fundraise, CI continues to prioritize cases that have significant
impacts on preventing terrorist organizations from being able
to fund their activities.
While I look back on a year like 2023 full of our many
organizational successes, I also could not be more excited
with the work we have already begun doing in 2024.
I could not be prouder of the men and women in CI.
Jim Lee
Chief, Criminal Investigation
2023 | CI ANNUAL REPORT
02

GLOBAL
OPERATIONS (GO)
CYBER & FORENSIC
SERVICES
AAI
• Applied Analytics (CIAA)
• National Coordinated
Investigative Unit (NCIU)
• Refund Fraud and Investigative
Support (RFIS)
• Data Management & Governance
(DMG)
• System & Operational Support
(SOS)
• Innovation
STRATEGY
FIELD
OPERATIONS
TECHNOLOGY
OPERATIONS
• Financial Crimes (FC)
• Narcotics and National Security
(N2S2)
• Asset Recovery & Investigative
Services (ARIS)
• Special Investigative Techniques
(SIT)
• International Field Operations
(IFO)
• Cyber Crime Operations (CC)
• Digital Forensics (DF)
• Center for Science & Design (CSD)
• National CI Training Academy
(NCITA)
• Workforce Development (WD)
• Human Resources (HR)
• Asset & Knowledge Management
(AKM)
• Assurance & Advisory (AA)
• Finance
• Western Area Field Operations
• Northern Area Field Operations
• Southern Area Field Operations
• Development
• Field Operations
• Office of Communication
• Commissioner's Protection Detail (CPD)
• Equity, Diversity & Inclusion (EDI)
OFFICE OF THE CHIEF
ORGANIZATION CHART OF CI
Click on a blue Section box to learn more.
2023 | CI ANNUAL REPORT
04
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OFFICE OF THE CHIEF
OFFICE OF THE CHIEF
Chief
James (Jim) Lee was selected as the Chief, CI
in August 2020. In this role, Jim is responsible
for overseeing a worldwide staff of nearly 2,900
CI employees, including approximately 2,000
special agents in 20 field offices and 11 foreign
countries, who investigate crimes involving tax,
money laundering, public corruption, cyber, ID
theft, narcotics, and terrorist-financing.
Prior to his selection as Chief, Jim served as
the Deputy Chief within CI, as well as in other
executive positions, including Director of Field
Operations (DFO)-North, DFO-South, Director of
Strategy, and Executive Special Agent in Charge
(SAC) of the Chicago Field Office. Jim received
his bachelor’s degree from Tiffin University in
Ohio and started his career as a special agent in
the Detroit Field Office.
CI’s top law enforcement priorities are
designed to promote tax compliance, address
emerging areas of fraud, and meet the needs of
the law enforcement community by supporting
national crime initiatives. CI’s Program
Strategy is comprised of three interdependent
programs: legal source tax crimes, illegal
source financial crimes, and narcotics related
financial crimes/counterterrorism. These
three areas are mutually supportive, and they
encourage utilization of all statutes within
CI’s jurisdiction, the grand jury process, and
enforcement techniques to combat tax, money
laundering, and currency crime violations.
Deputy Chief
Guy Ficco was selected as the Deputy Chief,
CI in June 2022. Prior to his selection as
Deputy Chief, Guy was the Executive Director
of Global Operations, Policy and Support,
where he oversaw the agency’s international
footprint, as well as much of CI’s policies
as they relate to investigations. Guy’s other
executive positions include the Special Agent
in Charge (SAC) of the Philadelphia Field
Office and Director of Special Investigative
Techniques. Guy received his bachelor’s
degree from Dominican University in New
York, is a Certified Fraud Examiner (CFE), and
started his career as a special agent in the New
York Field Office.
Office of Communication
The Office of Communication uses a variety of
mediums and events to build awareness about
CI and the work the agency does for both
internal and external audiences. The Office of
Communications releases products that focus
on informing, educating, and protecting U.S.
taxpayers on how to identify and avoid criminal
activity, as well as deterring and preventing
future tax and financial crimes.
In FY 2023, the Office of Communication
continued to grow its social media accounts,
conducted more media interviews than
ever before, launched two new GovDelivery
newsletters to highlight agency news, oversaw
the launch of a new employee intranet, and
provided briefings to Capitol Hill staff.
Follow us for more information and to stay
updated on CI.
@IRS_CI
IRS Criminal Investigation
IRS:CI
www.irs.gov/compliance/

criminal-investigation
Joint Chiefs of Global Tax Enforcement (J5)
J5 Website
Commissioner’s Protection Detail (CPD)
The Commissioner’s Protection Detail (CPD) is
a specially trained cadre of CI special agents,
who provide personal security and protection
to the IRS Commissioner. Since 1999, this
dedicated team is charged with protecting
the Commissioner during official business
operations. CPD provides protection of the
Commissioner within the National Capital
Region and while in travel status, including
foreign and domestic travel. As the leader of
the IRS, the Commissioner frequently attends
meetings, conferences, publicized hearings,
and speaking engagements in locations like the
White House, U.S. Capitol, U.S. Treasury, and
other venues in Washington, D.C., as well as
around the globe.
In a typical year, the CPD protects the
Commissioner on approximately 500
protective movements, 20 domestic trips,
and two to three international visits. CPD
special agents are trained in protective service
operations with an emphasis on operational
planning, motorcade operations, protective
intelligence, and preventing and responding to
attacks. Protective operations are a team effort
and require detailed advanced preparations
aimed at identifying and mitigating potential
risks, threats, and vulnerabilities.
Equity, Diversity, and Inclusion
Office (EDI)
The Equity, Diversity, and Inclusion Office
(EDI) mission is to examine and address CI’s
employment practices, policies, and procedures
to ensure that every employee attains equal
opportunity in every facet of CI’s programs,
activities, and services. EDI’s role is to monitor
and evaluate the organization’s compliance with
Equal Employment Opportunity Commission
(EEOC) and Treasury guidance to eliminate
barriers that hinder equal opportunity. EDI’s
guidance aims to achieve and sustain a diverse
and inclusive work environment that respects
and values all aspects of an employee’s
diversity, including ideas (how you think),
identity (who you are), and information (what
you know). The goal of the CI EDI office is to
support leadership with building an inclusive
environment where employees are motivated
to put forth their best effort and are vested in
achieving the CI mission.

GLOBAL
OPERATIONS (GO)
CYBER & FORENSIC
SERVICES
AAI
• Applied Analytics (CIAA)
• National Coordinated
Investigative Unit (NCIU)
• Refund Fraud and Investigative
Support (RFIS)
• Data Management & Governance
(DMG)
• System & Operational Support
(SOS)
• Innovation
STRATEGY
FIELD
OPERATIONS
TECHNOLOGY
OPERATIONS
• Financial Crimes (FC)
• Narcotics and National Security
(N2S2)
• Asset Recovery & Investigative
Services (ARIS)
• Special Investigative Techniques
(SIT)
• International Field Operations
(IFO)
• Cyber Crime Operations (CC)
• Digital Forensics (DF)
• Center for Science & Design (CSD)
• National CI Training Academy
(NCITA)
• Workforce Development (WD)
• Human Resources (HR)
• Asset & Knowledge Management
(AKM)
• Assurance & Advisory (AA)
• Finance
• Western Area Field Operations
• Northern Area Field Operations
• Southern Area Field Operations
• Development
• Field Operations
• Office of Communication
• Commissioner's Protection Detail (CPD)
• Equity, Diversity & Inclusion (EDI)
OFFICE OF THE CHIEF
ORGANIZATION CHART OF CI
Click on a blue Section box to learn more.
2023 | CI ANNUAL REPORT
05
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GLOBAL OPERATIONS (GO)
Financial Crimes (FC)
Financial Crimes provides policy guidance and operational
support to field offices on tax crimes, illegal source
financial crimes, and money laundering violations. Financial
Crimes oversees a host of investigative priorities, including
abusive tax schemes, fraud referrals, and Bank Secrecy
Act violations. The unit also provides a liaison to work
directly with the Department of Treasury’s Financial Crimes
Enforcement Network (FinCEN), oversees CI’s Task Force
Officer (TFO) Program, and administers IRS’s Voluntary
Disclosure Program (VDP). In addition, Financial Crimes
recently started CI’s Body Worn Camera (BWC) Program for
training and deployment to the field.
Narcotics and National Security Section (N2S2)
The Narcotics and National Security Section contributes
to the success of U.S. national security programs by
investigating the finances of transnational criminal
organizations involved in narcotics trafficking, human
trafficking, terrorism financing, economic espionage, and
money laundering. Liaison officers assigned to the section
provide coordination, deconfliction, advice, strategy, and
financial analysis to support a government-wide approach
to address national security threats. The unit also focuses
heavily on narcotics and financial investigations related
to high-priority targets identified by Organized Crime
Drug Enforcement Task Forces (OCDETF). These cases
often involve the convergence of program areas, and the
prosecutions have a significant impact on dismantling large
transnational criminal organizations.
Asset Recovery and Investigative Services (ARIS)
Asset Recovery and Investigative Services uses forfeiture
authority as an investigative tool to disrupt and dismantle
criminal enterprises. The program deprives criminals of
property used in, or acquired through, illegal activities.
Following forfeiture of seized assets, forfeited funds are
routed to the Treasury Forfeiture Fund (TFF) managed
by the Treasury Executive Office for Asset Forfeiture
(TEOAF). Forfeited funds are often returned to victims
of criminal activity and are also used to reimburse law
enforcement agencies for expenses like enhanced training,
equipment, and costs associated with conducting significant
investigations. In addition, the TFF shares a portion of
forfeited funds with other federal, state, and local law
enforcement agencies.
Special Investigative Techniques (SIT)
Special Investigative Techniques oversees CI’s undercover
activities encompassing tasks such as reviewing and
approving operations, as well as providing training to
personnel conducting undercover actions. CI maintains a
cadre of undercover agents that utilize sophisticated means
to initiate contact with individuals perpetrating tax crimes
and other financial crimes, in order to gain evidence needed
for prosecution of those crimes.
International Field Operations (IO)
International Field Operations oversees CI’s international
presence. CI personnel overseas are dedicated to actively
identifying emerging financial crime threats and ensuring
the successful enforcement of our primary mission in tax
criminal investigations CI. currently has attaché posts
strategically stationed in 11 foreign countries: Mexico,
Canada, Colombia, Panama, Barbados, China, Germany,
the Netherlands, England, Australia, and the United Arab
Emirates. Attachés work with foreign governments to build
partnerships to further financial crime investigations. In
FY 2023, International Operations deployed four cyber
attachés on long-term details to Germany, Colombia,
Singapore and Australia to work with foreign governments
on cyber investigations and to evaluate the potential for
permanent cyber post locations. CI’s International Training
Team (ITT) delivers trainings to representatives from
multiple countries across the globe. Training provides the
foreign governments in developing nations with necessary
tools to combat financial crimes and serves as a key part of
CI’s presence abroad.

GLOBAL
OPERATIONS (GO)
CYBER & FORENSIC
SERVICES
AAI
• Applied Analytics (CIAA)
• National Coordinated
Investigative Unit (NCIU)
• Refund Fraud and Investigative
Support (RFIS)
• Data Management & Governance
(DMG)
• System & Operational Support
(SOS)
• Innovation
STRATEGY
FIELD
OPERATIONS
TECHNOLOGY
OPERATIONS
• Financial Crimes (FC)
• Narcotics and National Security
(N2S2)
• Asset Recovery & Investigative
Services (ARIS)
• Special Investigative Techniques
(SIT)
• International Field Operations
(IFO)
• Cyber Crime Operations (CC)
• Digital Forensics (DF)
• Center for Science & Design (CSD)
• National CI Training Academy
(NCITA)
• Workforce Development (WD)
• Human Resources (HR)
• Asset & Knowledge Management
(AKM)
• Assurance & Advisory (AA)
• Finance
• Western Area Field Operations
• Northern Area Field Operations
• Southern Area Field Operations
• Development
• Field Operations
• Office of Communication
• Commissioner's Protection Detail (CPD)
• Equity, Diversity & Inclusion (EDI)
OFFICE OF THE CHIEF
ORGANIZATION CHART OF CI
Click on a blue Section box to learn more.
2023 | CI ANNUAL REPORT
07
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ADVANCED ANALYTICS & INNOVATION
Applied Analytics (CIAA)
Applied Analytics leverage big data and advanced analytical
capabilities to make CI more efficient. They analyze data
about CI operations and enhance lead generation efforts in
the field by developing queries that identify potential fraud
among tax return, tax administration, and Bank Secrecy Act
data. In FY 2023, CIAA completed over 130 lead generation
projects, supported 15 NCIU initiatives, and delivered over
5,500 business reports. The team also strives to raise
CI’s overall analytical acumen by conducting trainings and
sharing data analytic capabilities across CI.
National Coordinated Investigative Unit (NCIU)
The Nationally Coordinated Investigative Unit’s mission is to
use skilled staff, big data, and strategic threat assessments
to identify individuals committing tax crimes. In FY 2023,
NCIU made 269 investigative referrals to CI field offices.
Systems and Operational Support (SOS)
Systems and Operational Support uses systems and
partners with business units at IRS to identify emerging
trends and quality investigative leads, assists with court
testimony, and helps detect, prevent and recover funds from
fraudulent tax refunds.
Refund Fraud and Investigative Support (RFIS)
Refund Fraud and Investigative Support identifies emerging
trends and schemes related to refund fraud and identity
theft to support high-impact criminal tax and related
financial investigations in CI field offices across the country.
It also supports other national programs including the Court
Witness Program, the Controls and Unpostables Program,
and the Electronic Filing Suitability Program.
Innovation (I)
Innovation helps CI overcome complex challenges by
sourcing, tracking, coordinating, analyzing, and enabling
innovative research, process, and technology improvements
to solve critical needs and improve efficiencies. In FY
2023, Innovation supported 113 projects, including one
where technology was used to review more than 80,000
handwritten checks for evidence in an investigation,
demonstrating an accuracy rate of over 99.5%.
Data Management & Governance (DMG))
Data Management and Governance continuously seeks
new data sources and converts that data into an actionable
format for CI special agents. The team digitizes records
through the Data Processing Center and leverages
technology and algorithms to filter large data sets. This
enhances CI’s ability to identify fraud and dedicate
resources to the most impactful criminal investigations.

GLOBAL
OPERATIONS (GO)
CYBER & FORENSIC
SERVICES
AAI
• Applied Analytics (CIAA)
• National Coordinated
Investigative Unit (NCIU)
• Refund Fraud and Investigative
Support (RFIS)
• Data Management & Governance
(DMG)
• System & Operational Support
(SOS)
• Innovation
STRATEGY
FIELD
OPERATIONS
TECHNOLOGY
OPERATIONS
• Financial Crimes (FC)
• Narcotics and National Security
(N2S2)
• Asset Recovery & Investigative
Services (ARIS)
• Special Investigative Techniques
(SIT)
• International Field Operations
(IFO)
• Cyber Crime Operations (CC)
• Digital Forensics (DF)
• Center for Science & Design (CSD)
• National CI Training Academy
(NCITA)
• Workforce Development (WD)
• Human Resources (HR)
• Asset & Knowledge Management
(AKM)
• Assurance & Advisory (AA)
• Finance
• Western Area Field Operations
• Northern Area Field Operations
• Southern Area Field Operations
• Development
• Field Operations
• Office of Communication
• Commissioner's Protection Detail (CPD)
• Equity, Diversity & Inclusion (EDI)
OFFICE OF THE CHIEF
ORGANIZATION CHART OF CI
Click on a blue Section box to learn more.
2023 | CI ANNUAL REPORT
08
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STRATEGY
National CI Training Academy (NCITA)
The National Criminal Investigation Training Academy
(NCITA), which is located at the Federal Law Enforcement
Training Center in Brunswick, GA, plays a vital role in training
the CI workforce. NCITA develops and delivers the Special
Agent Basic Training program to special agent trainees.
NCITA also plays a major role in developing and delivering
advanced training for special agents in areas like use of
force, firearms instruction, defensive tactics, and building
entry. NCITA also provides professional education courses
for the entire CI workforce focusing on emerging trends and
issues affecting law enforcement.
Asset and Knowledge Management (AKM)
Asset and Knowledge Management ensures the CI
workforce has the necessary assets to accomplish CI’s
enforcement objectives, including equipment, vehicles,
badges and credentials, radios, body armor, and real
estate. It also oversees CI’s Freedom of Information Act
(FOIA) and records management programs, as well as an
internal knowledge management portal that permits the CI
workforce to crowdsource answers to questions to meet
enforcement goals.
Assurance and Advisory (AA)
Assurance and Advisory independently reviews, evaluates,
and reports on CI field operations, program areas, and
headquarter sections in a fair and objective manner to
identify risks, emerging issues, and best practices that
affect CI. The team assesses CI’s leadership effectiveness
and ability to manage and mitigate risk and evaluates CI
operations to ensure investigative alignment with agency
strategy and established policies.
Workforce Development (WD)
Workforce Development ensures that CI recruits and
retains diverse and talented employees to meet CI’s
evolving enforcement challenges. WD also helps support
and guide special agents and professional staff in
accomplishing CI’s mission of deterrence and compliance.
Through Workforce Development, CI employees have
access to resources to keep them balanced, engaged,
and satisfied in their careers, as well as apprised of future
opportunities within the agency.
Human Resources (HR)
Human Resources (HR) spearheads the development
and implementation of hiring plans for CI, leveraging all
relevant hiring authorities. HR executes the Service-wide
HR Program Policy, specifically tailored to address the
distinct needs of CI. Additionally, they manage employee
recognition, work-life programs, and performance
management, and they ensure special agents meet medical
requirements. HR is responsible for enforcing compliance
with federal employment laws, including the initiation of
disciplinary actions when necessary.
Finance (F)
Finance formulates, develops, and executes CI’s financial
plan, utilizing sound financial management, laws,
regulations, the Internal Revenue Manual, and local and
IRS/Treasury policies. The Finance staff roles include
implementing various Service-wide programs and
processes, developing policy unique to the needs of CI, and
providing financial oversight on behalf of CI.

INVESTIGATION
SOURCES
U.S. Attorney’s Office
Other Federal Agencies
Financial Crimes
Enforcement Network
IRS:Civil
Public
State/Local Government
24%
28%
19%
14%
5%
7%
2%
1838
Referred For
Prosecution
$5.5B
Tax Fraud
Identified
88.4%
Conviction
Rate
$31.6B
Other Identified
Financial Crimes
1334
Warrants
Executed
1.71
Petabytes Of
Digital Data
1508
Convictions
2023 SNAPSHOT
DIRECT INVESTIGATIVE
TIME SPENT
2% Uncategorized
Refund Fraud
Identity Theft
Employment Tax
Abusive Tax Schemes
General Tax Fraud
International
Cybercrimes
Public Corruption
Corporate Fraud
General Fraud
Money Laundering
OCDETF Organized Crime
Drug Enforcement Task Force
TAX
69.9%
NON-TAX
16.8%
NARCOTICS
11.3%
STAFFING
CI’s staffing levels are by fiscal year and reflect an actual count of employees based on
the Employee Master Database as of PP19.
2,935
2,046
889
FY2021
FY2022
3,015
2,077
938
3,138
2,144
994
FY2023
Professional Staff
Special Agents
4,017
FY2010
2,761
1,256
2023 | CI ANNUAL REPORT
10

“
The gross tax gap is the
difference between the
amount of tax owed by
taxpayers for a given
year and the amount of
taxes paid on time for
that same year. ”

INVESTIGATIONS INITIATED
1409
PROSECUTIONS RECOMMENDED
665
655
SENTENCED
TAX CRIMES
Voluntary compliance is the backbone of the U.S. tax
system. The IRS relies largely on taxpayers to report
their income, calculate the amount of tax they owe, and
remit that amount to the IRS through withholding or other
payments. The gross tax gap is the difference between
the amount of tax owed by taxpayers for a given year
and the amount of taxes paid on time for that same year.
IRS projected the gross tax gap at $688 billion for tax
year 2021 alone, which could result in approximately
$7 trillion in lost tax revenue over the next decade. As
one of the oldest federal law enforcement agencies, Cl is
the only federal law enforcement agency with jurisdiction
to investigate federal tax crimes. CI is committed
to reducing the tax gap by dedicating 70% of direct
investigative time to tax investigations.
Targets of tax fraud investigations include individuals
who deliberately underreport or omit income from their
tax returns, such as high-income individuals who have
a filing requirement but deliberately choose not to file
returns and pay taxes owed. CI holds these tax evaders
accountable, whether they are a TV personality who
evades paying their tax obligations, or a taxpayer who
embezzles funds or fails to report millions earned in
illegal Dark Web transactions.
With the increased use of digital assets in the mainstream
economy, there has been a rise in digital asset tax
investigations. These investigations consist of unreported
income resulting from failure to report capital gains
from the sale of cryptocurrency, income earned from
mining cryptocurrency, or income received in the form
of cryptocurrency, such as wages, rental income, and
gambling winnings. CI is also seeing evasion of payment
violations, where the taxpayer fails to disclose ownership
of cryptocurrency in an attempt to shield holdings.
Promoters of overseas tax shelters or schemes develop
sophisticated offshore structures, trusts, and bank
accounts to unlawfully conceal millions of dollars of
income from the U.S. Government. CI not only seeks
to hold U.S. taxpayers taking part in these schemes
responsible, but to pursue the promotors of the scheme,
even if the promoter is an international tax advisor
operating outside of the US border.
Businesses also contribute to the tax gap by concealing
profits from the IRS in an attempt to evade taxes owed. In
January 2023, William Chen, a New England restaurant
owner, was sentenced to prison for utilizing "zapper"
software to deliberately delete transactions from his
business’ point of sales system and underreporting millions
in gross receipts on his taxes. Even individuals who win
big in the lottery, try to wiggle out of paying their fair share.
In May 2023, Ali and Yousef Jaafar, father and son, were
sentenced in a “ten-percenting” scheme, where they
unlawfully claimed more than 14,000 winning lottery tickets
for others and laundered over $20 million in proceeds,
resulting in a federal tax loss of more than $6 million.
Some tax schemes have victims beyond the IRS.
Employment tax fraud significantly contributes to the
tax gap due to underreporting and underpayments.
Employment tax fraud not only steals money from
government coffers but also from hardworking employees.
Employment tax fraud investigations include paying
employees in cash under the table, filing false payroll
tax returns, and failing to collect payroll tax from the
employees. CI also investigates employers who withhold
taxes from their employees’ paychecks but then use the
funds for personal expenses or to enrich themselves.
During the February 2023 sentencing of Kevin Shibilski,
the judge stated imprisonment was necessary to send a
deterrence message to two groups –business owners who
willfully fail to pay their employment taxes and people who
willfully fail to pay the IRS and use the tax funds for other
purposes. Their actions have consequences, and they will
go to federal prison.
Investigations that close the tax gap foster confidence
in the tax system and compliance with the U.S. tax laws.
CLOSING
THE TAX
GAP
2023 | CI ANNUAL REPORT
11

“
Money laundering
occurs when criminals
attempt to disguise the
illicit nature of their
funds by introducing
it into the stream of
legitimate commerce
and finance. ”

824
SENTENCED
INVESTIGATIONS INITIATED
1267
PROSECUTIONS RECOMMENDED
1173
NON-TAX CRIMES
There are many faces to fraud, including tax, investment,
healthcare, securities, and corporate fraud. However, the
motive is always the same – money. CI’s premier financial
investigators investigate fraud and the resulting money
laundering that ensues.
Corporate fraud involves criminal violations committed
by publicly traded or private corporations and their
senior executives. Some specific criminal acts involving
corporate fraud include falsifying, fabricating, or
destroying company records. Fraudsters often use false
information to complete tax returns, financial statements,
and reports for regulatory agencies or investors. In
June 2023, James Abrams, CEO of EthosGen LLC was
convicted of 48 counts after a jury trial. Abrams provided
forged documents and false information to induce
several investors to invest in his company. The false
documentation included forged teaming agreements,
intellectual property licenses, tax returns, and financial
statements that fabricated an existing customer base
and inflated EthosGen LLC’s historical revenues, business
activity, and profitability.
Fraudsters will look for opportunities to perpetrate a
scheme in all industries. In April 2023, Julian Omidi was
sentenced to seven years for defrauding Tricare and
private insurance companies by fraudulently submitting
nearly $120 million in claims under his 1-800-GET-THIN
business. Over the summer, Jose “Chanel” Teran and
Webster “Yenddi” Batista were sentenced to 10 years
collectively for running one of the largest music royalty
fraud schemes in history. Teran and Batista stole $23
million from YouTube for song royalties that belonged to
Latin artists in numerous countries.
Money laundering occurs when criminals attempt to
disguise the illicit nature of their funds by introducing
it into the stream of legitimate commerce and finance.
Criminals launder money through a wide variety of
enterprises like banks, money transmitters, stock
brokerage houses, casinos, and virtual currency
exchanges. The flow of illegal funds around the world is
estimated to be in the hundreds of billions of dollars. CI
special agents are experts at uncovering money trails
through traditional and virtual financial banking systems.
In September 2023, Karl Greenwood, cofounder of
OneCoin, was sentenced to 20 years in federal prison for
marketing and selling fake cryptocurrency to millions of
victims who invested over $4 billion worldwide. In that
same month, four men in Arkansas were convicted of
cheating victims out of more than $18 million that they
laundered through a web of international bank accounts.
In June 2023, Rachael Winslow was sentenced to over 11
years in prison for her role in an international conspiracy
to launder funds generated via boiler room fraud. Boiler
room victims were led to believe there was legitimate
investments in reputable companies, such as Facebook,
Chesapeake Energy, or Toys R Us. In fact, the investments
were worthless, and the boiler rooms defrauded the
victims of more than $14 million.
The use of professional money laundering or third-party
money launderers has expanded with technology.
Third-party facilitators place illicit proceeds into
businesses, financial institutions, brokerage firms, and
physical assets to conceal the nature of the illicit profits.
In December, Ian Freeman was convicted of a bitcoin
money laundering scheme. Freeman laundered over
$10 million in proceeds from romance scams and other
internet fraud by exchanging U.S. dollars for bitcoin.
To facilitate the money laundering, Freeman and his
co-conspirators opened and operated accounts at
financial institutions in the names of various churches and
described the deposits as donations to try to conceal the
true source of the funds.
In today’s technologically advanced world, criminal
activity often crosses borders and can involve global
financial crime. The crimes involve complex webs of
offshore holdings and anonymous transactions, but CI
traces the money each step of the way.
“
CI special agents are experts at uncovering
money trails through traditional and virtual
financial banking systems. ”
COMBATTING
FRAUD &
MONEY
LAUNDERING
2023 | CI ANNUAL REPORT
12

PROFESSIONAL STAFF
994
SPECIAL AGENT STAFFING
2144
3138
TOTAL CI STAFFING
STAFFING
Today’s sophisticated schemes demand a highly skilled
team made up of instructors, analysts, scientists, data
experts, and professional staff to decipher complex
financial crimes and support and train special agents
for the fight.
CI special agents are sworn federal law enforcement
officers who begin their training at the National Criminal
Investigation Training Academy (NCITA), located
at the Federal Law Enforcement Training Center
(FLETC) in Brunswick, Georgia. After passing rigorous
practical exercises and academic standards, special
agents graduate from the nine-week FLETC Criminal
Investigation Training Program (CITP) and continue
onto Cl's specialized 16-week Special Agent Basic
Training (SABT). NCITA instructors train special agents to
investigate cases and complete investigative steps, such
as interviewing, gathering evidence, applying methods
of proof, and making recommendations for prosecutions.
NCITA provides special agents the knowledge and skills
needed as criminal investigators. NCITA also plays a vital
role in advanced training and comprehensive continuing
professional education courses to special agents and
professional staff, which focus on emerging trends and
issues within the law enforcement environment.
Nearly one-third of CI’s staff consist of professionals
who work alongside special agents and provide support,
guidance, and aid in accomplishing CI’s mission.
Professional staff are on the front lines of case work
and behind the scenes of every CI activity, whether it is
an investigative analyst ensuring intelligence is accurate,
administrative staff keeping the trains moving, computer
specialists making sure CI has the necessary equipment,
or our scientist and digital forensic team certifying
evidence and linking that evidence to the criminals.
Digital Forensics supports special agents in the collection
and analysis of digital evidence. During the last year, CI’s
team seized over 1.7 petabytes of digital data from over
3,300 computer devices in support of investigations.
Digital Forensics possesses the expertise to recover
relevant evidence, including data that may have been
encrypted, password protected, or hidden by other
electronic means.
Since 1972, CI’s Center for Science and Design (CSD)
has aided investigations through forensic testing and
technical services. CSD’s scientific services include the
ability to forensically process and analyze a wide variety
of evidence, such as latent prints (finger and palm print
development and comparison), questioned documents,
ink chemistry, and DNA. In addition, CSD provides
electronic enhancements, polygraph examination, and
facial recognition. CSD’s design team simplifies the
presentation of complex evidence for juries through
compelling illustrations.
Workforce Development provides continuing education
and career path opportunities to assist employees
in meeting their career goals and finding career
satisfaction. This section provides easy access to
resources to help all employees stay balanced and
engaged in their work and home life.
Equity, Diversity, and Inclusion Office (EDI) ensures
that CI’s processes and programs are impartial and
fair and that they provide equal possible outcomes for
every individual. EDI creates and sustains a diverse,
equitable, and inclusive environment that respects and
accommodates every employee’s background, including
race/ethnicity, sexual orientation, gender identity, and
other protected statuses that make us all unique.
CI is honored to have a highly talented and diverse
workforce that is dedicated to bringing criminals to
justice. CI continually strives to maintain its status as
a top-notch employer by supporting all its employees,
providing developmental opportunities, generating
paths to career advancement, and investing in each
individual’s success.
“
CI is honored
to have a highly
talented and
diverse workforce
that is dedicated to
bringing criminals
to justice. ”
“
CI special agents are sworn federal
law enforcement officers who begin
their training at the National Criminal
Investigation Training Academy... ”
ASSISTING
IN THE
FIGHT
2023 | CI ANNUAL REPORT
13

Tax cheats pull out all the stops to compromise the
integrity of the U.S. tax system. Whether it is someone
who claims false tax credits or a team of individuals
promoting and facilitating abusive tax schemes, it is CI’s
job to catch the criminals who try to steer clear of paying
their fair share. CI investigates promoters and the clients
who willfully violate tax laws by participating in abusive
tax schemes.
Tax credits that sound too good to be true are usually tax
schemes pushed by promoters using improper methods
to avoid paying taxes. Promoters peddle large tax
deductions by abusing legitimate credits, such as fuel tax
credits. Fuel tax credits (FTCs) are meant for off-highway
business and farming use and are not available to most
taxpayers. The FTC has been around for over 50 years,
yet unscrupulous tax return preparers continue to abuse
the credit. Individual tax returns requesting FTCs have
significantly increased this filing season. In fiscal year
2023, CI initiated investigations involving more than
$164 million of potentially fraudulent FTCs and seized
funds totaling $1.49 million from these schemes.
In April 2023, five individuals were sentenced from six
to 40 years in prison for their roles in a $1 billion biofuel
tax conspiracy, one of the largest fraud schemes in U.S.
history. The individuals conspired to appear as though
they were producing and selling biodiesel to fraudulently
claim more than $1 billion in refundable renewable fuel
tax credits. As a result of the scheme, IRS paid out more
than $511 million in credits to Washakie Renewable
Energy, a Utah biodiesel company owned by Jacob and
Isaiah Kingston.
Similarly, promoters tout abusive tax schemes under
syndicated conservation easements. In September
2023, Jack Fisher and James Sinnott were found guilty
of a fraudulent tax shelter scheme involving syndicated
conservation easements, where they and others received
more than $41 million in payments. Fisher and Sinnott
designed, marketed, and sold over $1.3 billion in abusive
syndicated conservation easement tax shelters. They
grossly inflated the value of the easements so their
high-income clients could claim fraudulently inflated
tax deductions.
Other fraudsters make false claims on government grant
programs. In December 2022, Christopher Condron
was sentenced to seven years in prison for defrauding
the U.S. Treasury of more than $50 million in tax-free
energy grants as part of the American Recovery and
Reinvestment Act of 2009. For nearly four years, Condron
and his co-conspirators submitted fraudulent grant
applications, falsely claiming entities had acquired, put
into service, or started construction of energy property
and sought reimbursement under the Act for costs they
never actually incurred.
CATCHING
CRIMINALS
UTILIZING
FALSE CLAIMS
& CREDITS
DETECTING
FRAUDULENT
TAX
REFUNDS
Tax-related crimes make up the lion’s share of CI special
agents’ investigations. Few crimes impact all American
taxpayers like tax crimes, because tax revenue is
the lifeblood of the government. It is estimated that
fraudulent tax refunds cost Americans tens of millions
of dollars each year.
By investigating bad actors who submit questionable
refunds, file returns using stolen identities, use dishonest
tax preparers, or claim false tax losses or dependent
information, CI helps ensure the integrity of the tax
system. CI special agents use their financial investigative
expertise to uncover and quantify the seriousness of
these schemes.
Questionable refund schemes often involve individuals
who file numerous fraudulent tax returns for others,
but sometimes they are based solely on false information
submitted by a single taxpayer. CI special agents
uncovered a years-long scam by Francis Burns, who
filed five false tax returns asking for refunds totaling
more than $80 million. He claimed to be filing returns
on behalf of an estate or a trust that did not exist. The
returns contained fake Forms 1099s that falsely claimed
significant sums of income were withheld for federal
taxes by third parties, such as banks. In reality, Burns
was unemployed, and there was no estate, no trust, and
no income. While he did not receive the entire attempted
refund amount, he spent the refunds he did receive on
expenses including a lavish luxury home and a vehicle.
He was sentenced to five years in federal prison and
ordered to pay restitution. CI seized and forfeited a
significant percentage of the assets Burns purchased
with the fraudulent refunds.
Stolen identity refund fraud occurs when an identity thief
uses a legitimate taxpayer’s identity to file a fraudulent
tax return and to claim a refund. Generally, the identity
thief will attempt to get a refund early in the filing season
before the legitimate taxpayer files their tax return.
CI aggressively investigates these cases and brings
perpetrators to justice. In September 2023, Ariel Jimenez
was sentenced to 12 years in prison for leading a tax
fraud and identity theft conspiracy, where he obtained
stolen identities of hundreds of minors and sold those
identities to his tax clients so they could fraudulently
claim them as dependents on their tax returns.
Return preparer investigations involve corrupt return
preparers, who orchestrate the preparation and filing
of false income tax returns for others. These preparers
often claim inflated personal or business expenses, false
deductions, excessive exemptions, and unallowable tax
credits. The preparers’ clients may or may not know their
tax returns were falsified. In North Carolina, two return
preparers filed 1,000 false tax returns with the IRS that
claimed approximately $5 million in fraudulent refunds.
Both women behind this scheme were subsequently
sentenced to federal prison and ordered to pay
$5.2 million in restitution to the IRS. CI special agents
investigate hundreds of these cases each year, helping
ensure fairness in the tax system.
2023 | CI ANNUAL REPORT
14

FIGHTING
FENTANYL &
EXPLOITATION ON
THE DARK WEB
MARKETPLACE
CI remains focused on stopping those who use digital
assets to exploit technology for nefarious purposes,
mitigate illicit finance and identify national security risks.
While digital assets provide opportunities for responsible
financial innovation, safe and affordable financial
services, they also pose risk of facilitating money
laundering, cybercrime and ransomware, narcotics and
human trafficking, terrorism, and proliferation financing.
Cryptocurrency continues to fuel cybercrime. CI
Cybercrime Units have some of the top financial
investigators in tracing cryptocurrency. Cybercriminals
continue to create more sophisticated hacks and
schemes in an attempt to outsmart the law to steal and
launder massive amounts of cryptocurrency. CI has
demonstrated its ability to pursue these criminals, no
matter how complex the schemes, as shown in the Mt.
Gox hack and the takedown of the illicit cryptocurrency
exchange BTC-e. CI investigation of BTC-e exchange
revealed illicit proceeds from numerous computer
intrusions and hacking incidents, ransomware events,
identity theft schemes, corrupt public officials, and
narcotics distribution rings.
Ransomware, malware, banking trojans, mineware
and crimeware, skyrocketed after cryptocurrency was
created. From anywhere in the world, a cybercriminal
seeks to steal data through any means possible.
This includes computer system hacking or fraudulently
gaining trust in targets of opportunity, such as the
elderly. Chain hopping and token swapping have
become common techniques utilizing uncommon or
new cryptocurrency or privacy coins. These techniques
used by hackers like Ilya Lichtenstein make following the
money more difficult, but not impossible.
The virtual currency scheme “pig butchering” continued
to rise in 2023, primarily targeting U.S. taxpayers. Thus
far, the highest identified loss in one of these schemes is
$2 million, but average losses are hundreds of thousands
of dollars. This scheme uses fake identities, relationships,
and storylines to enable the victim to trust the scammer.
After convincing the victim to invest in virtual currency or
an over-the counter foreign exchange scheme, the victim
becomes unable to access their funds because it’s under
the scammer’s control.
Key partnerships with federal law enforcement continues
to play an integral role in investigations while following
the money trail no matter where it leads. The sentencing
of Ionut-Razvan Sandu, a Romanian national, for
laundering more than $3.5 million in fraudulent online
auction proceeds brought justice for more than 900
American victims and highlighted the importance of
working alongside law enforcement partners to pursue
cybercriminals and bring them to justice.
CI special agents work tirelessly to combat money
laundering, drug trafficking, and exploration on darknet
marketplaces. CI’s Cyber and Forensic Services and
Narcotics and National Security Section collaborated
to initiate a Cyber-Organized Crime Drug Enforcement
Task Forces (OCDETF) program to directly target
criminals using the internet, darknet, and virtual
currencies to conduct and profit from the sale of illicit
narcotics. Our special agents are experienced in solving
sophisticated cyber-related schemes and are up to the
challenge of locating and apprehending criminals hiding
in the digital world.
Under the Joint Criminal Opioid and Darknet Enforcement
(JCODE) task force, CI and other law enforcement
agencies around the world have joined forces to identify
and take down criminals who use the darknet to buy
and sell narcotics. CI plays an integral role in these
investigations by following the money trail, whether it is in
fiat currency or digital assets on the blockchain.
In May 2023, CI and JCODE partners announced
the results of Operation SpecTor. The operation
resulted in 288 arrests and the seizure of 117 firearms,
850 kilograms of drugs that included 64 kilograms of
fentanyl or fentanyl-laced narcotics, and $53.4 million
in cash and virtual currencies. Defendants in more than
100 cases were prosecuted for selling tens-of-thousands
of counterfeit oxycodone pills containing fentanyl, in
exchange for cryptocurrency via darknet marketplaces.
Sadly, it is not only narcotics being trafficked on the
darknet. Darknet sites also profit from human trafficking
and the sexual exploitation of children. In July 2023,
Vincent Galarza was sentenced to over 17 years in prison
related to the Welcome to Video investigation. Galarza
was one of 337 individuals arrested around the world.
As a result of the investigation, law enforcement rescued
23 minor victims who were abused by users of the site.
CI continues to dedicate investigative time and expertise
to tackle darknet and cryptocurrency crimes. In June
2023, CI also joined forces with other federal agencies
to create the Darknet Marketplace and Digital Currency
Crimes Task Force.
“
CI’s Cyber-OCDETF program directly targets
criminals using the internet, darknet, and
virtual currencies to conduct and profit from
the sale of illicit narcotics. ”
CYBERCRIMES
& TRACKING
FUNDS THROUGH
CRYPTO-
CURRENCIES
2023 | CI ANNUAL REPORT
15

CI targets money trails tied to transnational criminal
organizations, which are often linked to a variety of
crimes, including narcotics trafficking, terrorist financing,
fraud, and illegal firearms distribution. CI also partners
with other law enforcement agencies to pool resources
to disrupt the transnational criminal organizations.
CI holds key positions with the Executive Office and
Fusion Center for the Organized Crime Drug Enforcement
Task Force (OCDETF), the Financial Crimes Enforcement
Network, the High Intensity Drug Trafficking Areas
Task Force, and more. In fiscal year 2023, over 11%
of CI’s direct investigative time was dedicated to
narcotics investigations.
In the last 10 years, CI was involved in approximately
36% of all OCDETF investigations and historically
participated in 90% of all money laundering prosecutions
across the United States. These investigations resulted
in the removal of illegal weapons and drugs, including
fentanyl, out of public circulation. In January 2023,
Chance Alan Wilson, leader of the Universal Aryan
Brotherhood (UAB), was sentenced to additional prison
time after being found guilty of distribution of hundreds
of kilograms of methamphetamine and other drugs.
In total, 69 individuals associated with the UAB’s
operations have been charged and convicted in both state
and federal court. Collectively, the individuals charged
federally have been sentenced to 418 years in prison.
CI is not only focused on illegal drugs but also the misuse
of prescription drugs. In June 2023, Dr. Dzung Ahn Pham
was sentenced to over 12 years in federal prison for
illegally distributing opioids and other powerful narcotics
by writing prescriptions for patients without a legitimate
medical purpose. Pham admitted he wrote prescriptions
for approximately 53,693 pills of oxycodone, 68,795 pills
of hydrocodone, and 29,286 pills of amphetamine salts.
CI’s specialized financial expertise provides prosecutors
with options for charging criminal co-conspirators,
especially those who develop elaborate schemes to
launder illicit funds via Black-Market Currency Exchanges
(BMCE), Trade Based Money Laundering (TBML)
schemes, unlicensed Money Service Businesses (MSB),
Hawala transactions, shell/shelf corporations, casinos,
smurfing, micro-structuring, bulk cash smuggling, or
virtual currency exchanges. Miguel Salinas Salcedo
served as a Mexico-based “peso broker,” who arranged
with drug traffickers to trade pesos that he controlled
in Mexico for the cash proceeds in the United States.
Salinas Salcedo and associates picked up the cash in the
United States, deposited it into various bank accounts,
and then made corresponding quantities of pesos
available to the traffickers in Mexico. In August 2023,
Salinas Salcedo was sentenced to eight years in prison
for laundering drug proceeds.
Criminals, corrupt entities, and foreign adversaries
constitute significant financial threats to U.S. National
Security. CI leverages our unique investigative authorities,
in collaboration with agency partners, to identify, disrupt,
and defeat those who engage in activities which degrade
our financial integrity, distort markets, and victimize
our citizens. CI participates in investigations involving
terrorism, espionage, and other significant criminal
activities undertaken on behalf of our nation's adversaries
or international criminal organizations.
Illicit actors engage in a wide variety of financial crimes
and utilize their ill-gotten gains to cyber attacks, direct
kinetic, and intelligence against Americans and our
interests, both at home and abroad. In June 2023, three
Russian nationals were charged with deploying LockBit
ransomware and other cyberattacks against victim
computer systems in the United States, Asia, Europe,
and Africa. LockBit actors allegedly executed over 1,400
attacks against victims around the world, issuing over
$100 million in ransom demands and receiving tens of
millions of dollars in actual ransom payments made in the
form of bitcoin.
CI’s unique ability to follow the money trail continues
to play an integral role in interdicting illicit financing
activities and threats to our national security. These
organizations cannot exist without the behind-the-scenes
financial support funding their illicit activity. In November
2022, Mustafa Alowemer was sentenced to over 17 years
in prison for his plan to bomb a church in Pittsburgh
in the name of ISIS. Alowemer targeted the church,
he described as a "Nigerian Christian" church, to "take
revenge for our [ISIS] brothers in Nigeria." In April 2023,
Dr. Charles Lieber, was sentenced for lying to federal
authorities about his affiliation with the People's Republic
of China's Thousand Talents Program and failing to report
the associated income he received from the Wuhan
University of Technology (WUT) in China.
CI also continued to share our best practices by hosting
training sessions for other investigative agencies around
the world. Most recently, in September 2023, CI trained
investigators from Bahrain, Kuwait, Oman, Qatar, Saudi
Arabia, and the United Arab Emirates on techniques for
identifying and combating the flow of money to and within
terrorist organizations.
Through our participation in The National Joint Terrorism
Task Force (NJTTF) and The National Counterintelligence
Task Force (NCITF), CI and our agency partners stand
ready in our shared missions to ensure the integrity of the
U.S. financial system by combatting illicit finance.
DISRUPTING &
DISMANTLING
TRANSNATIONAL
CRIMINAL
ORGANIZATIONS
INTERCEPTING
THREATS TO
OUR NATIONAL
SECURITY
2023 | CI ANNUAL REPORT
16

While CI is laser-focused on combatting financial crimes,
CI also engages in community outreach to proactively
protect fellow citizens from fraud, provide a helping hand,
and assist when disaster strikes.
CI participates in hundreds of outreach events year-round
to warn the public of fraud and scams, in addition
to providing tips during tax filing season. CI offices
participate in community events, such as National Night
Out and the Law Enforcement Torch Run for Special
Olympics. In our local communities, CI employees visited
schools to encourage students to strive and thrive as
future community leaders and to pursue education. CI
offices throughout the country volunteered with a wide
variety of organizations to help build homes, feed the
hungry, and pack hygiene products and toiletries for
those most in need.
CI is proud to partner with the Federal Emergency
Management Agency (FEMA) to assist in natural
disasters. FEMA designated 14 Emergency Management
Functions (EMFs) to assist in disaster recovery efforts,
which range from transportation to external affairs. CI
has approximately 140 special agents assigned to the
ESF #13 Cadre, who provide public safety and security
assistance during natural disasters. During deployment,
CI special agents provide security for aid centers, search
and recuse teams, or field hospitals in the most impacted
areas. In 2023, CI’s ESF#13 members were deployed
to Maui, Hawaii following the devastating wildfires and to
areas of Florida devastated by Hurricane Idalia.
CI special agents play an important role in the Continuity
of Operations (COOP) for IRS and Treasury, as they must
evacuate executive leadership and provide security for
the command center during emergency events. They
are also the first responders in case of active shooter
situations in many IRS buildings throughout the country.
CI employees also live and volunteer in the communities
they work in, and they always step up to help those in
need. This is exemplified by the actions taken in March
2023 by a special agent in New York. While getting
ready for work, the special agent heard screaming
and subsequent gunfire. Armed with his firearm and
badge, the special agent ran outside to respond, finding
a suspect had shot someone and then entered a taxi.
The special agent held the man and taxi at gunpoint
until responding NYPD officers could take the man into
custody. CI special agents can always be counted on to
answer when duty calls.
CONTRIBUTING
TO THE
COMMUNITY
As our world becomes increasingly interconnected
through global commerce and technology, CI serves as a
leader in protecting the interests of the United States and
its allies beyond the physical borders of our country. CI
has encountered more complicated transnational crime
conspiracies affecting all of CI’s investigative priorities,
including core mission tax crimes, narcotics-related
crimes, and other financial crimes. These schemes
include tax evasion, international money laundering,
illicit use of virtual currency, cyber hacking, terrorist
financing, public corruption, human trafficking, and
sanctions evasion.
To combat these offenses, CI has attachés posted
in 11 overseas locations, who work with foreign
governments and build partnerships to further financial
crime investigations. In June 2023, CI deployed four
cyber attachés on long-term details to Germany,
Colombia, Singapore, and Australia to work with foreign
governments on cyber investigations.
CI is a proud member of the Joint Chiefs of Global Tax
Enforcement (J5), which attacks transnational tax crime
by collaborating on enforcement operations, gathering
information, sharing intelligence, and conducting
coordinated operations against international criminals.
The J5 includes the Australian Taxation Office, the Canada
Revenue Agency, the Dutch Fiscal Information and
Investigation Service, His Majesty’s Revenue and Customs,
and CI. In July 2023, J5 efforts resulted in the indictment
of an international tax advisor accused of concealing
millions of dollars of income for high income Americans.
CI’s International Training Team (ITT) delivers trainings to
representatives from multiple countries across the globe.
Training provides foreign governments in developing
nations with necessary tools to combat financial crimes.
During fiscal year 2023s, ITT taught 33 courses to over
1,100 law enforcement officials from 96 countries. In
May 2023, CI delivered blockchain analysis tools and
cyber training to Ukrainian law enforcement agencies.
In September 2023, CI teamed up with the UK and the
Netherlands to provide a second round of training, which
was focused on cryptocurrency and blockchain tracing, to
Ukrainian law enforcement officers.
CI participates on multiple national taskforces that are
uniquely positioned to combat global threats. CI partners
with the Office of Foreign Assets Control (OFAC) and
Financial Crimes Enforcement Network (FinCEN) to
identify, develop, and add new individuals and entities
to the Special Designated Nationals list. CI also plays
an important role in sanctions enforcement. The agency
plays an integral role in Taskforce KleptoCapture, which
focuses on Russian sanction evaders.
Working globally to ensure criminals cannot seek cover
overseas, CI tirelessly battles complex international
financial crimes.
2023 | CI ANNUAL REPORT
17
GLOBAL
COLLABORATION
& ENFORCEMENT

PROTECTING
OUR SENIORS
FROM SCAMS
SAFEGUARDING
COVID RELIEF
FUNDS
Few segments of the population deserve our respect,
admiration, and protection as much as our seniors do.
In recent years, seniors have increasingly become the
target of a wide variety of online fraud schemes. These
schemes run the gamut from romance and lottery scams
to so-called grandparent and tech-support scams, and
they cost elderly Americans more than $1 billion each year.
CI tackles these threats through a multitiered approach,
consisting of education, criminal investigations, and
public-private partnerships. CI also plays a vital role
in helping ensure that recovered funds are returned to
the victims.
In fiscal year 2023, CI led or assisted in dozens of
criminal investigations that brought the operators of fraud
schemes to justice. Whether the charges include money
laundering, wire fraud, mail fraud, or other charges,
CI’s vast financial toolkit continues to be a critical force
multiplier for successful criminal prosecutions against
those who exploit the elderly.
In early 2023, following a years-long investigation, five
defendants received sentences from three to eight years
in federal prison for their role in a scam that bilked nearly
70 victims, using a sophisticated “grandparent scam.”
The defendants claimed that a close relative of the victim
was in extreme danger, thereby inducing the victim to
send thousands of dollars to help. In February 2023,
Ejiro Efevwerha was sentenced to over 7 years in federal
prison for laundering the proceeds tied to grandchildren-
in-jail, inheritance, lottery and romance schemes.
CI also participates on 20 Transnational Elder Fraud
Strike Forces, worked through the U.S. Department of
Justice (DOJ). These strike forces provide dedicated
resources to identify the most harmful elder fraud
schemes and to bring perpetrators to justice. Last fall, CI
joined the DOJ in announcing the return of approximately
$40 million in funds forfeited to the United States from
the Western Union Company to nearly 25,000 victims,
some of whom had fallen prey to elderly scams.
Raising awareness through education is a key component
to CI’s effort to combat elder fraud. CI partnered with
the private industry in outreach efforts to arm seniors
with tips and resources to provide a critical first line
of defense. In support of 2023 National Consumer
Protection Week, CI published tips specifically geared to
seniors, which were distributed to senior care facilities.
The agency has also communicated information about
elder fraud at various outreach events and has partnered
with congressional representatives to educate seniors in
their respective districts.
During the COVID-19 pandemic, Congress passed
the Coronavirus Aid, Relief, and Economic Security
(CARES) Act that provided economic assistance to the
American industry, including workers, families, and small
businesses. The CARES Act authorized the Paycheck
Protection Program (PPP) and Economic Injury Disaster
Loans (EIDL) to help businesses survive the economic
downturn caused by the pandemic. Unfortunately,
criminals saw the CARES Act as an opportunity to defraud
the government by submitting false claims.
CI has worked tirelessly finding and holding accountable
individuals who defrauded these programs, dedicating over
10% of Direct Investigative Time (DIT) to combat CARES
Act violations. Investigations range from fraudulently
obtained employee refund tax credits to falsified PPP loans.
PPP loans put in place with the intention of protecting
employees have been exploited by fraudsters.
As of September 30, 2023, CI investigated 1,444 tax
and money laundering cases related to COVID-19 fraud,
with an estimated fraud loss of $8.8 billion. Numerous
investigations have resulted in lengthy prison sentences.
Don Cisternino was sentence to over eight years in federal
prison for wire fraud, aggravated identity theft, and illegal
monetary transactions for his scheme to obtain false
PPP loans. Cisternino received more than $7.2 million in
emergency funds through fraudulent PPP loans. Rather
than use the funds to pay employees and business
expenses, he purchased vehicles, including a Maserati
and a Mercedes-Benz, and a 12,579 sq. ft. residence on
a 12-acre estate. Once Cisternino caught wind of the
investigation, he fled to Switzerland, but he was later
extradited from Croatia to face charges.
The Employee Retention Credit (ERC) is a refundable
tax credit for businesses who paid employees while
shutdown due to the COVID-19 pandemic or for those
who had significant declines in gross receipts from March
13, 2020 to December 31, 2021. The ERC was designed
to encourage businesses to keep employees on their
payroll. However, unscrupulous promoters have been
encouraging businesses who do not qualify for the credit
to file fraudulent ERC claims. As of September 30, 2023,
CI has initiated 301 investigations involving over $3.4
billion of potentially fraudulent ERC claims for tax years
2020 through 2023.
CI’s commitment to finding COVID-19 fraud remains
unwavering. Working closely with our law enforcement
partners on the COVID-19 Fraud Enforcement Task Force,
CI continues to bring criminals who defrauded these vital
programs to justice.
2023 | CI ANNUAL REPORT
18

ROOTING
OUT
CORRUPTION
RECOVERING
LOSSES FOR
VICTIMS
CI is uniquely qualified to investigate corruption of all
types, because, at its core, corruption is a crime of
greed. Corruption is the abuse of power for personal
gain. CI investigates elected individuals who violate the
public’s trust. These individuals may be from all levels of
government, including local, county, state, and federal
government, as well as foreign entities. Corruption
investigations may involve crimes, such as bribery,
extortion, embezzlement, kickbacks, tax fraud, and
money laundering.
A bribery scheme turned into nearly five years of jail time
for Luis Arroyo, a former Illinois state representative who
accepted thousands of dollars in bribes from a gaming
company. In exchange for those bribes, Arroyo promoted
legislation in the Illinois House of Representatives related
to the sweepstakes industry and advised other state
lawmakers to support the legislation.
Kickbacks, while unethical and unlawful, are also
taxable. Kickback schemes run the gamut and can
include payments in return for loan approvals, awarding
lucrative contracts to personal associates, and pushing
unnecessary medical procedures. In July 2023, Jimmy
and Ashley Collins, a husband and wife, pleaded guilty
to receiving kickback payments of over $45 million
related to a $65 million TRICARE scheme. Their clinics
authorized over 4,000 prescriptions and billed TRICARE
for them. The prescriptions were diverted to a pharmacy,
who then kicked back a percentage of the TRICARE
reimbursement to the pair.
At times, corruption involves violations of the Foreign
Corrupt Practices Act of 1977 (FCPA). FCPA prohibits
certain individuals and entities from making payments to
foreign government officials to obtain or retain business.
In September 2023, Albemarle Corporation, a publicly
traded specialty chemicals manufacturing company,
paid a hefty price for FCPA violations. The company’s
third-party sales agents and subsidiary employees
conspired to pay bribes to government officials to obtain
and retain chemical catalyst business with state-owned
oil refineries in Vietnam, Indonesia, and India. A CI
investigation into the arrangement resulted in the
company agreeing to pay $218 million as part of
a non-prosecution agreement.
While CI works diligently to put criminals out of business,
we also recognize the hardships endured by crime
victims. CI’s asset recovery program utilizes forfeiture
authority to disrupt and dismantle criminal enterprises.
Investigative seizures and forfeitures enable CI to not
only seize assets and proceeds of criminal activity but
also to help reimburse victims for their losses.
In the investigation of the Silk Road hacker, James Zhong,
the government seized bitcoin valued at over $3.4 billion
at the time of seizure. Using a decentralized bitcoin mixer,
an overseas cryptocurrency exchange, and a variety of
technology tools, Zhong stole 50,000 bitcoin from
Silk Road, an online darknet marketplace. Due to CI’s
ability to follow the money, even through the Dark web,
special agents discovered and recovered the bitcoin
stolen by Zhong.
Once adjudicated in federal court, the seized funds are
forfeited to the Treasury Forfeiture Fund (TFF), which
is managed by the Treasury Executive Office for Asset
Forfeiture. Whenever possible, forfeited funds are
returned to identified victims of the criminal activity.
During fiscal year 2023, CI seized assets valued at
approximately $272 million and forfeited approximately
$3.5 billion in ill-gotten proceeds. In addition,
approximately $30.3 million was refunded as part of
CI’s asset recovery efforts.
If forfeited funds exceed the amount necessary to
compensate victims of a crime or those with rightful
claim to the asset, the proceeds are used to reimburse
law enforcement agencies for expenses like enhanced
training, equipment, and costs associated with
conducting criminal investigations. In addition, the
TFF shares a portion of forfeited funds with other
federal, state, and local law enforcement agencies.
“
While CI works diligently to put criminals
out of business, we also recognize the
hardships endured by crime victims.
CI’s asset recovery program utilizes
forfeiture authority to disrupt and
dismantle criminal enterprises. ”
2023 | CI ANNUAL REPORT
19

SECURING THE
INTEGRITY OF THE
FINANCIAL SYSTEM
“
BSA data is a force
multiplier for CI’s
investigations and is
crucial in combatting
a wide variety of
financial crimes, including
tax evasion. ”
BSA DATA USAGE
INVESTIGATIONS INITIATED
BASED ON BSA INFORMATION
14%
INVESTIGATIONS
QUERIED BSA DATA
89%
AVERAGE QUERIES PER YEAR
BY CI SPECIAL AGENTS
1.8M
In addition to our tax and money laundering authorities,
CI also investigates violations of The Bank Secrecy Act
(BSA). The BSA mandates the disclosure of foreign bank
accounts, the reporting of certain currency transactions
conducted with businesses or financial institutions, and
transportation of currency across U.S. borders. While the
Financial Crimes Enforcement Network (FinCEN) is tasked
with administering the BSA, the U.S. Treasury Secretary
delegated responsibility for all criminal enforcement of
the BSA to CI.
CI’s BSA program has grown substantially since its
inception in early 2000. BSA data helps investigators
detect suspicious financial activity and identify unusual
transactional patterns indicative of criminal behavior.
CI leverages our data analytics to identify the highest
quality leads for possible investigation. In fiscal year
2023, BSA data was queried in over 89.6% of CI
investigations, and 14% of CI’s investigations were
initiated based on BSA information.
CI-led SAR Review Teams (SAR RTs) and Financial
Crimes Task Forces (FCTFs) are in 92 federal judicial
districts, where more than 200 special agents and
investigative analysts collaborate with federal, state,
and local law enforcement partners to identify and
investigate financial crimes specific to their geographic
areas. These crimes include tax, BSA violations, money
laundering, narcotics, and more.
Chief Jim Lee described CI’s valued role in the BSA
program: “The Bank Secrecy Act exists to prevent
financial institutions from being used as a vehicle by
criminals to conceal or launder their ill-gotten gains. It
also serves as a safety net for crime victims. Hundreds
of millions of dollars in restitution have been awarded
to crime victims because our agents were able to use
BSA data to prove a crime was committed.” CI is the only
federal law enforcement agency to win a FinCEN award in
every award period since the program’s inception in 2015.
CI employs every lawful technique at our disposal,
including undercover operations, to detect and investigate
potential criminal violations within our jurisdiction,
including businesses that willfully fail to file required
disclosures under BSA. CI’s undercover agents utilize
sophisticated techniques to initiate contact with
individuals perpetrating crimes and to gather the evidence
necessary for prosecution. In FY 2023, special agents
conducted approximately 475 undercover operations.
In August 2023, Junaid “Jay” Sahibzada plead guilty to
evading federal reporting requirements for businesses
that conduct cash transactions above $10,000, by failing
to file Form 8300. An undercover agent posing as a heroin
dealer met with Sahibzada to discuss laundering drug
proceeds through jewelry purchases. Sahibzada agreed
to help conceal the purchases from the government
by not filing the required Form 8300. Sahibzada later
admitted to special agents that he had never filed Forms
8300, despite having completed multiple jewelry cash
transactions exceeding $10,000.
BSA data is a force multiplier for CI’s investigations and
is crucial in combatting a wide variety of financial crimes,
including tax evasion. In September 2023, Mark Gyetvay
was sentenced to more than seven years in federal
prison in a scheme to hide millions of dollars of income in
undisclosed Swiss bank accounts. Gyetvay was convicted
of failing to file a Report of Foreign Bank and Financial
Accounts (FBAR), making a false statement to the IRS,
and willfully failing to file tax returns.
2023 | CI ANNUAL REPORT
20

Puerto Rico
U.S. Virgin Islands
Guam
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
FIELD OFFICE MAP
Click on an area name to go to that Field Office area.
2023 | CI ANNUAL REPORT
21

Puerto Rico
U.S. Virgin Islands
Guam
DENVER
ST. LOUIS
LOS ANGELES
SEATTLE
OAKLAND
PHOENIX
NORTHERN AREA
SOUTHERN AREA
WESTERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
23
DENVER
WESTERN AREA
1999 Broadway Denver, CO 80202
DenverFieldOffice@ci.irs.gov
X CLOSE
COLORADO
Colorado Springs • Denver • Durango • Fort Collins
Grand Junction • Westminster
IDAHO
Boise • Coeur D’alene
MONTANA
Billings • Helena • Missoula
WYOMING
Cheyenne
THE DENVER FIELD OFFICE covers a vast and diverse
area encompassing approximately 432,500 square miles
that includes the states of Colorado, Idaho, Montana, and
Wyoming. Our special agents are based in twelve cities
throughout the region and specialize in investigating
sophisticated financial crimes involving evading federal
income or payroll taxes, money laundering, and COVID-19
relief scams. Denver Field Office special agents focus on
financial crimes in our region and lead investigations all
over the world. When other law enforcement agencies
identify any financial aspect of an investigation, they rely
on our agents’ unmatched financial investigative expertise
to present the most thorough investigation possible to
federal prosecutors. These investigations often involve the
Organized Crime Drug Enforcement Task Forces (OCDETF)
and lead to dismantling drug operations by disrupting the
flow of money throughout the organization. Denver’s team
also includes our professional staff who provide critical
support support to our investigations.
Bookkeeper Sentenced for Embezzling Money
from Non-Profit Community Theatre
For 18 months, Carissa Dunn-Pollard worked as a
bookkeeper for the Cheyenne Little Theatre Players Inc.,
a non-profit organization based in Wyoming that relies
primarily on volunteers and part-time employees. During
this time, she devised a scheme to embezzle $220,481.57
from the theatre by creating payroll deposits to her bank
account. In addition to committing wire fraud, Pollard failed
to file federal income tax returns reporting the income for
tax years 2018 through 2021, resulting in $113,251.58
of taxes owed. Pollard spent part of her ill-gotten gains
on a Mercedes, a country club membership, and a suite at
a Colorado Rockies baseball game for her son’s baseball
team. In June 2023, Pollard was sentenced to 21 months in
prison for wire fraud and failure to file a tax return. She was
also ordered to pay taxes owed to the IRS and $220,481.57
in restitution to the Cheyenne Little Theatre.
Learn more about this case.
Colorado Man Receives More than 4 Years in
Prison for COVID-19 Relief Fraud
From April 2020 through September 2021, Edward
Harrington submitted multiple fraudulent Paycheck
Protection Program (PPP) applications to seven banks and
one lender on behalf of business entities that he supposedly
controlled. He falsely represented that all PPP funds were
intended for eligible business expenses when, in fact, the
proceeds were used for his benefit to purchase goods and
property, including real estate and vehicles. Harrington went
on to submit PPP loan forgiveness applications, in which
he made more false representations and certifications
regarding his businesses and his compliance with the PPP
program rules. In July 2023, Harrington was sentenced to
51 months in prison for wire fraud and money laundering
and was ordered to pay restitution for the funds he illegally
obtained in the amount of nearly $1.1 million.
Learn more about this case.
Montana Money Mule Sentenced to 57 Months,
Ordered to Pay $2 Million
From about May 2017 until February 2021, Theresa Chabot,
through her business, Avalanche Creek LLC, collected and
deposited money from various wire fraud schemes around
the United States into her bank accounts. Chabot then
funneled millions of dollars overseas, including to the United
Arab Emirates, and she received a 10 percent commission
on the transactions. These schemes varied, including
preying on the elderly, promoting fantasies of love and
friendships, and purporting oil investments, advance-pay
schemes, and gold and silver investments. In 2018, the
Secret Service informed Chabot she was acting as a “money
mule,” but Chabot ignored the warning and continued
sending money overseas. When interviewed again by
agents in 2020, Chabot admitted one instance in which she
received $10,000 hidden in a stuffed animal and deposited
the money into her account. In February 2023, Chabot
was sentenced to 57 months in prison for operating an
unlicensed money transmitting business and was ordered to
pay $2 million in restitution.
Learn more about this case.
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DENVER
ST. LOUIS
LOS ANGELES
SEATTLE
OAKLAND
PHOENIX
NORTHERN AREA
SOUTHERN AREA
WESTERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
25
LOS ANGELES
WESTERN AREA
300 N. Los Angeles Street, Los Angeles CA, 90012
LosAngelesFieldOffice@ci.irs.gov
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CALIFORNIA
Camarillo • El Monte • Laguna Niguel • Long Beach
Los Angeles • San Bernardino • San Diego • San Marcos
Santa Ana • Santa Maria • Van Nuys
THE LOS ANGELES FIELD OFFICE is the nation’s largest
field office by population and serves a population of nearly
24 million people, stretching over nine counties from San
Luis Obispo to the border between United States and
Mexico. The Los Angeles Field Office covers two judicial
districts in California, the Central and the Southern Judicial
Districts. The Los Angeles Field Office works a diverse mix
of financial investigations across this large geographic area,
including cybercrime, international tax fraud, identity theft,
public corruption, and Bank Secrecy Act violations. We
play crucial roles in the U.S. Attorney’s priority task forces,
including JTTF and OCDETF.
L.A. Man Sentenced to Over 24 Years in Prison
for COVID-19 Jobless Benefits Scam, Tax Fraud,
Drug Trafficking
Edward Kim, of Los Angeles, California, fraudulently
obtained nearly $5.5 million in COVID-related jobless
benefits by using the identities of California state prison
inmates and other third parties. He also tried to fraudulently
obtain more than $356,400 in tax refunds and trafficked
fentanyl and methamphetamine. Kim pleaded guilty in
November 2022 to one count of conspiracy to distribute
methamphetamine and fentanyl, one count of distribution of
methamphetamine, one count of conspiracy to defraud the
government with respect to claims, two counts of mail fraud,
and two counts of possession of 15 or more unauthorized
access devices. He was sentenced in March 2023 to more
than 24 years in federal prison. Additionally, he was ordered
to pay nearly $5.5 million in restitution to the California
Employment Development Department (EDD) and $16,800
in restitution to the IRS.
Learn more about this case.
San Diego Man Sentenced to Prison for Tax
Evasion, Fraud and Failing to Appear for His 2001
Sentencing Hearing
Robin J. McPherson, formerly of San Diego but apprehended
in Costa Rica, returned to the United States in 2022 to face
sentencing for his criminal conduct spanning three decades.
McPherson failed to appear for sentencing, conspired
to defraud the IRS, evaded the proper assessment of
income tax, and committed wire fraud. McPherson was
convicted in a December 2000 bench trial of conspiring to
defraud the IRS and collectively evading over $1 million in
income taxes for 1993 and 1994, but he skipped his 2001
sentencing hearing date and fled to Costa Rica. Between
2016 and 2020, he continued to defraud individuals out of
approximately $1.5 million by soliciting investment in Costa
Rican villas that were never built. In April 2023, McPherson
was sentenced to over five years in prison and ordered to
pay approximately $4.7 million in restitution to his victims
and the United States.
Learn more about this case.
French Man Sentenced
for International Tax Scheme
From January 2016 to November 2017, Ayodele Arasokun
devised a scheme to unlawfully obtain tax refunds by filing
fraudulent federal income tax returns. Arasokun collected
the names, dates of birth, and Social Security numbers of
multiple individuals across the United States, with West
Virginia residents among his victims. He then compromised
the IRS Electronic Filing Pin application, an online electronic
portal used for e-filing, by using the collected personal
information to file fraudulent tax returns, which contained
fictitious income and withholding amounts and other false
information. Arasokun then directed the tax refunds to be
deposited onto prepaid debit cards and into bank accounts
that he monitored. In total, Arasokun filed 1,701 false tax
returns, which claimed false federal income tax refunds
of $9.1 million, and the IRS paid out $2.2 million of these
refunds. In October 2022, a jury convicted Arasokun of
21 counts of wire fraud and aggravated identify theft. In
September 2023, Arasokun was sentenced to 34 years in
federal prison for orchestrating an international tax scheme.
Learn more about this case.
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DENVER
ST. LOUIS
LOS ANGELES
SEATTLE
OAKLAND
PHOENIX
NORTHERN AREA
SOUTHERN AREA
WESTERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
27
OAKLAND
WESTERN AREA
1301 Clay Street, Oakland, CA 94612
OaklandFieldOffice@ci.irs.gov
X CLOSE
CALIFORNIA
Fresno • Modesto • Oakland • Sacramento • San Francisco
San Jose • San Rafael • Santa Rosa • Stockton
THE OAKLAND FIELD OFFICE is responsible for covering
the Northern and Eastern Judicial Districts of California,
which is more than half of the state of sunny California. Nine
posts of duty cover territory from the west coastline to the
Sierra mountains and from the Oregon border all the way
down to Bakersfield, CA. The Oakland Field Office is proud
to represent CI as the leading agency in financial crimes in
Northern California. Tax fraud is a top priority, but the field
office also partners with other federal law enforcement
agencies in tackling financial crimes, including money
laundering and high profile public corruption cases. Oakland
Field Office special agents maintain a strong working
relationship with the U.S. Attorneys’ Offices and are involved
in local task forces, including OCDETF, JTTF, cybercrimes,
and public corruption. Some of the top CI cases are
investigated by special agents from the Oakland Field Office.
California Man Sentenced to Over 6 Years
in Prison for Cow Manure Ponzi Scheme
Ray Brewer devised and operated a multimillion-dollar fraud
scheme focused on turning cow manure into green energy.
Brewer stole $8.75 million from investors by claiming
to build anaerobic digesters on California dairy farms.
Anaerobic digesters breakdown biodegradable material
and turn it into methane. Methane can be sold on the
open market as green energy and is eligible for renewable
energy credits. Brewer shared construction schedules,
project-related invoices, and pictures with investors, but
in actuality, all of these items were fabricated. When some
investors realized they had been defrauded and obtained
civil judgments against Brewer, he moved to Montana
and assumed a new identity. In June 2023, Brewer was
sentenced to 81 months in prison.
Learn more about this case.
Multiyear Prison Sentences for California Men
for COVID-19 Business Loan Fraud
Jeffrey Hedges and Manuel Asadurian lied to the Small
Business Administration and federally insured financial
institutions on a total of 12 loan applications through the
Paycheck Protection Program (PPP) and Economic Injury
Disaster Loan (EIDL) program intended to help businesses
during the pandemic. In total, they fraudulently obtained
more than $3 million in loans intended to help businesses.
In January 2023, Hedges was sentenced to seven years in
prison and ordered to pay nearly $2.1 million in restitution
payments, while Asadurian was sentenced in February
2023 to over four years in prison and ordered to pay nearly
$1.1 million in restitution.
Learn more about this case.
Software Company CEO Sentenced to 2 Years
in Prison for Tax, Conspiracy Charges
Kishore Kethineni, the CEO of multiple software
development and IT services companies in the Bay Area,
fraudulently obtained over $3.1 million in loans under
the Paycheck Protection Program (PPP). From April 2020
through May 2021, Kethineni and his brothers submitted
PPP loan applications on behalf of their companies and
provided falsified payroll data and records to obtain loans
and loan forgiveness. Kethineni also admitted to willfully
failing to account for and pay employment taxes that his
company had withheld from its employees, incurring an
employment tax liability of over $2 million over the course
of five years. In August 2023, Kethineni was sentenced to
two years in prison for conspiracy to commit bank fraud and
failure to pay more than $2 million in employment taxes. He
was also ordered to pay nearly $3.3 million in restitution, to
forfeit nearly $3.2 million, and to pay a $15,000 fine.
Learn more about this case.
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Puerto Rico
U.S. Virgin Islands
Guam
DENVER
ST. LOUIS
LOS ANGELES
SEATTLE
OAKLAND
PHOENIX
NORTHERN AREA
SOUTHERN AREA
WESTERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
31
SEATTLE
WESTERN AREA
915 Second Avenue, Seattle, WA 98174
SeattleFieldOffice@ci.irs.gov
X CLOSE
ALASKA
Anchorage
GUAM
Hagatna
HAWAII
Honolulu • Kona
OREGON
Bend • Eugene • Medford • Portland
WASHINGTON
Seattle • Spokane • Tacoma • Vancouver
THE SEATTLE FIELD OFFICE investigates a wide variety
of complex crimes related to domestic and international
tax, public corruption, identity theft, cybercrime, and
drug-related financial crimes. Our area of operation spans
four states and two territories: Alaska, Hawaii, Oregon,
Washington, Guam, and the Commonwealth of the Northern
Mariana Islands. The Seattle Field Office works with U.S.
Attorneys’ Offices in seven judicial districts in four different
time zones (on both sides of the international date line).
The field office is privileged to serve a diverse and unique
population of taxpayers. Financial investigative expertise,
meticulous planning, and determined collaboration allow
us to effectively combat all types of financial crime for the
benefit of the communities within our geographic area.
Arizona Man Sentenced to 9 Years
in Prison for Massive Tax Fraud Scheme
Charles St. George Kirkland ran an eight-year tax fraud
scheme that resulted in more than $50 million in illegal
tax refunds being released by the IRS. Kirkland falsely
claimed in tax filings he had lost more than $135 million by
investing in solar equipment, then he “sold” those made-up
losses to taxpayers through a network of tax preparers,
telling the preparers that their clients could use Kirkland’s
losses to claim refunds on their own tax returns. Taxpayers
filed amended returns claiming that, because of the losses
transferred from Kirkland, they were entitled to a refund
of all the tax payments they had made in a prior tax year.
After receiving the fraudulent refunds, taxpayers paid 90
percent of the proceeds to Kirkland. The scheme resulted
in 3,200 fraudulent tax returns being filed and a loss to the
U.S. Treasury of $51.6 million. In June 2023, Kirkland was
sentenced to nine years in prison, imposed a $1 million fine,
and ordered to pay restitution. This case was jointly worked
with the Phoenix Field Office.
Learn more about this case.
Kauai Woman Sentenced to 17 Years in Prison
for Wire Fraud, Aggravated Identity Theft
Leihinahina Sullivan participated in multiple fraud schemes
that landed her in prison. Sullivan purposely filed hundreds
of false federal and state tax returns for herself and others,
which included fictitious expenses, claims for credits, and
other items. This fraud scheme involved over $2.8 million
in tax losses, mostly in the form of fraudulent tax refunds
from the IRS and the State of Hawaii. In addition to the false
returns, Sullivan prepared and submitted false student loan,
grant, scholarship, and financial aid applications requesting
money from public and private educational-based
financial assistance and aid providers. Sullivan also
used individuals’ personal identification information to
apply for and use approximately 40 credit cards in other
people’s names and under their guaranteed lines of credit
without their authorization. She spent over $1 million using
the fraudulently obtained credit cards. In March 2023,
Sullivan was sentenced to 17 years in prison for wire
fraud and aggravated identity theft related to the multiple
long-running fraud schemes. She was ordered to pay nearly
$3.4 million in restitution to various victims, including public
and private entities, and to forfeit just over $2 million.
Learn more about this case.
Former Aequitas CEO and Company
Executives Sentenced for Roles in
$300 Million Fraud Conspiracy
Three former executives of Aequitas Management, LLC, an
asset management firm, were sentenced to federal prison
for their roles in a vast fraud conspiracy. Aequitas held
investments in a variety of notes and funds, which were
purportedly backed by trade receivables in education, health
care, transportation, and other consumer credit areas. The
former executives solicited nearly $300 million from investors
by misrepresenting Aequitas’ use of investor money, the
financial health of the company, and the risks associated
with its investments. In September 2023, former CEO
Robert Jesenik and two other Aequitas executives, Andrew
MacRitchie and Brian Rice, were sentenced for conspiracy
to commit mail and wire fraud, conspiracy to commit money
laundering, and wire fraud. Jesenik was sentenced to 14
years in prison and ordered to forfeit more than $1.5 million,
MacRitchie was sentenced to 70 months in prison and
ordered to forfeit $689,662, and Rice was sentenced to 37
months in prison and ordered to forfeit $116,627.
Learn more about this case.
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Puerto Rico
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DENVER
ST. LOUIS
LOS ANGELES
SEATTLE
OAKLAND
PHOENIX
NORTHERN AREA
SOUTHERN AREA
WESTERN AREA
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2023 | CI ANNUAL REPORT
33
ST. LOUIS
WESTERN AREA
1222 Spruce Street, St. Louis, MO 63103
StLouisFieldOffice@ci.irs.gov
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MISSOURI
Chesterfield • Lee’s Summit • Jefferson City
Springfield • St. Louis
ILLINOIS
Fairview Heights
IOWA
Cedar Rapids • Davenport • Des Moines
KANSAS
Overland Park • Wichita
NEBRASKA
Omaha
NORTH DAKOTA
Fargo
SOUTH DAKOTA
Rapid City • Sioux Falls
As part of the Gateway to the West, THE ST. LOUIS FIELD
OFFICE serves a territory that spans the states of Iowa,
Kansas, Missouri, Nebraska, North Dakota, South Dakota,
and 38 counties in southern Illinois. With more than 90
special agents and professional staff members assigned
to 15 posts of duty, the St. Louis Field Office serves a
population of more than 17 million people in nine judicial
districts. While tackling tax fraud is a top priority, the
office also partners with other law enforcement agencies
in the investigation of a wide variety of financial crimes,
including money laundering, narcotics trafficking, and
identity theft. To build strong community ties, the special
agents participate in outreach activities at local colleges
and community organizations, which helps to build a level
of trust within the community and to recruit a diverse pool
of talent. Recognizing CI’s distinction as the finest financial
investigation team in the world, the St. Louis Field Office
plays a critical role in several task forces with the U.S.
Attorneys’ Offices, including OCDETF.
Local Rapper Sentenced to 30 Years
for Drug Trafficking, Money Laundering
Kansas City based gang member David Duncan participated
in a drug-trafficking conspiracy and other violent criminal
behaviors that included illegal firearms and a drive-by
shooting outside a daycare center, where children were
present. Duncan was a rap artist and member of the 246
street gang, who often posted videos containing displays
of firearms and large amounts of cash to social media
platforms. Members of the 246 gang used a residence,
located close to a public elementary school, for gang
and drug-trafficking business. Law enforcement officers
executed a search warrant at the house and seized 295
grams of heroin, two assault rifles, and a stolen vehicle.
The stolen vehicle had been used in a drive-by shooting,
which was done at Duncan’s direction. When Duncan was
arrested, officers found several weapons, $7,100 in cash,
and more than two kilograms of oxycodone. In addition to
several drug and weapons charges, Duncan was also found
guilty of five counts of money laundering related to the
purchases of money orders with drug-trafficking proceeds.
He used the money orders to pay rent for his apartment and
a payment on his car. Duncan laundered at least $272,231
in cash deposits, purchases, and money orders. Duncan was
sentenced to 30 years in prison.
Learn more about this case.
Father-Daughter Duo Sentenced to Prison for Tax
Fraud and Preying on Vulnerable Populations
Thein Maung and his daughter, Phyo Mi, ran a shady tax
preparation business from their home in Iowa. To boost
the amount of tax refunds customers received, Maung
and Mi prepared taxes for a fee and included several
schedules, forms, and false claims for credits without their
customers’ knowledge or approval. The returns included
false claims for residential energy credits, business-expense
deductions, and moving-expense deductions for military
service members. The duo primarily catered to immigrants
and refugees, who worked at meat-packing facilities. Their
clients had little to no ability to read, write, or speak English.
From 2018 to 2022, Maung and Mi caused over 1,600
tax returns to be filed. The fraudulent tax returns claimed
over $3.5 million in residential energy credits. Maung was
sentenced to 12 years in prison, and Mi was sentenced to
nine years in prison.
Learn more about this case.
Omaha Man Sentenced for Tax Evasion
and Role in Million-Dollar Embezzlement
Jeffrey Stenstrom owned and operated a commercial
remodeling and repair business from 2006 through
2021. Stenstrom entered contracts to perform repair
work for clients and hired sub-contractors to do the work.
With the help of his now deceased co-conspirator, Brett
Cook, Stenstrom billed clients for work not completed,
overbilled for other work, and submitted inflated invoices
to insurance companies to fraudulently collect insurance
proceeds to which clients were not entitled. In addition
to the fraud scheme, Stenstrom also owed personal
income taxes for the years 2012 through 2016. After
the IRS assessed a tax debt of $1.7 million for income
earned during those years, Stenstrom took steps to hide
pricey assets he owned in the name of a third party.
When the IRS placed a tax levy on Stenstrom’s accounts,
he continued his scheme to evade payment of his taxes
by directing work to a fraudulent company created by
Cook. Stenstrom deposited his fraud proceeds into bank
accounts, commingling them with legitimate funds, and
used the proceeds to fund a lavish lifestyle. Stenstrom was
sentenced to 78 months in prison. He was also ordered to
pay more than $5 million in restitution to the victims of his
crimes and nearly $2 million to the IRS.
Learn more about this case.
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Puerto Rico
U.S. Virgin Islands
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DETROIT
CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEWARK
WESTERN AREA
SOUTHERN AREA
NEW YORK
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
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2023 | CI ANNUAL REPORT
35

Puerto Rico
U.S. Virgin Islands
Guam
DETROIT
CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
36
BOSTON
NORTHERN AREA
15 New Sudbury Street, Boston, MA 02203
BostonFieldOffice@ci.irs.gov
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CONNECTICUT
Bridgeport • Hartford • New Haven • Norwalk
MAINE
South Portland
MASSACHUSETTS
Boston • Springfield • Woburn • Worcester
NEW HAMPSHIRE
Manchester • Portsmouth
RHODE ISLAND
Warwick
VERMONT
Burlington
THE BOSTON FIELD OFFICE covers the six New England
states, including Connecticut, Maine, Massachusetts, New
Hampshire, Rhode Island, and Vermont, each of which has
their own judicial district. New England is home to some of
the greatest sports franchises, a long coastline of beautiful
beaches, and several of the oldest and most renowned
colleges and universities in the country. The Boston Field
Office’s relationship with the U.S. Attorney’s Office and our
law enforcement partners is one of the best in the country.
The Boston Field Office special agents are vital members of
several task forces, including OCDETF, JTTF, cybercrimes,
securities fraud, and health care fraud.
Money Manager Sentenced for
Defrauding Clients of Millions of Dollars
Steven Xigoros used his position as an accountant, tax
preparer and investment advisor to persuade clients to
entrust their money to him to make various investments, to
purchase securities, and to lend him money for purported
business ventures. However, he lied to his clients and
defrauded them of more than $4.3 million. In one instance,
Xigoros stole the entire life savings of an elderly couple,
who gave him more than $1.3 million to make investments
on their behalf. He then used the money to pay his own
expenses, including his gambling debts. Xigoros also failed
to pay taxes, owing more than $1 million to the IRS. While
on pre-trial release, he was arrested trying to flee to Greece
to evade prosecution. In October 2022, Xigoros pleaded
guilty to two counts of wire fraud, one count of aggravated
identity theft, and one count of filing a false tax return.
Xigoros was sentenced to more than 9 years in prison in
February 2023. He was also ordered to pay more than $4.7
million in restitution to his victims and the IRS, as well as to
forfeit more than $4 million.
Learn more about this case.
Operator of Aircraft Supply Businesses
Sentenced to 11 Years in Prison for
$7 Million Fraud Scheme
Kyle J. Wine owned and operated several commercial
aircraft supply companies. Over the course of at least four
years, Wine defrauded investors of his companies by using
their money to purchase aircraft airframes and engines.
He then sold the aircraft airframes and engines and hid
the resulting profits from his investors. Wine used his
victims’ invested funds for his own personal use. As part of
the scheme, Wine convinced an investment firm based in
Darien, Connecticut, to invest $4.5 million in the purported
acquisition and sale of an Airbus A320-231 airframe and
two aircraft engines. Wine created fake domain names
and email accounts, and he used the accounts to send
fraudulent correspondence to the victim to trick the investor
into believing that Wine’s company was attempting to sell
the Airbus airframe and the engines to certain buyers. In
fact, Wine had already sold one engine for $2.45 million and
the Airbus airframe for $1.3 million. He never informed the
investor of those sales, and he did not share the proceeds
of the sales with the investor. Wine also used some of
these invested funds to purchase another aircraft engine
without the knowledge of the victim investor. In total, Wine’s
fraud scheme caused more than $7 million in losses to 13
separate victims. Wine was sentenced to 11 years in prison
for this $7 million fraud scheme.
Learn more about this case.
Massachusetts and Connecticut Men Sentenced
for Their Roles in a Ponzi and Tax Fraud Scheme
Thomas D. Renison was the former owner of a privately
held investment company that purportedly pooled money
from investors to invest in various New England-based
businesses. Over the course of at least three years, Renison
and Timothy Allcott fraudulently raised and solicited funds
by misrepresenting how funds would be invested, the
company’s investment track record, and the safety of the
investments. Renison’s company took in over $6 million
from investors but only invested half of that amount. Most
of those investments yielded significant losses. Despite the
losses, Renison and Allcott used the investor funds to pay
themselves exorbitant commission fees, to satisfy monthly
interest obligations to other earlier investors, and to invest
in different undisclosed businesses. The SEC had previously
barred Renison from working in the securities industry.
Renison and Allcott disguised commissions paid to Renison
as loans to Renison’s wife to conceal Renison’s ownership
in the business. In addition, Renison failed to declare more
than half a million dollars of commission income and failed
to pay over $150,000 in taxes. Renison was sentenced to
four years in prison and was ordered to pay $6.2 million in
restitution. Allcott was sentenced to two and a half years
in prison and was ordered to forfeit over $5 million and pay
over $6 million restitution for his role in the Ponzi scheme.
Learn more about this case.
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PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
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2023 | CI ANNUAL REPORT
38
CHICAGO
NORTHERN AREA
230 S Dearborn Street, Chicago, IL 60604
ChicagoFieldOffice@ci.irs.gov
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INDIANA
Carmel • Evansville • Fort Wayne • Indianapolis
Merrillville • South Bend
ILLINOIS
Chicago • Downers Grove • Matteson •Orland Park
Peoria • Rockford • Schiller Park • Springfield
MINNESOTA
Duluth • St. Paul • Rochester
WISCONSIN
Eau Claire • Green Bay • Madison • Milwaukee
Anchoring the Mid-West, THE CHICAGO FIELD OFFICE
covers several major cities and areas, dotting the coastline
of Lake Michigan, Lake Superior, and the Mississippi River.
The Chicago Field Office has 21 posts of duty with over 165
special agents and professional staff across Minnesota,
Wisconsin, Indiana, and most of Illinois. Second to none,
the Chicago Field Office tackles tax fraud as its top priority
and investigates a wide array of financial crimes, including
money laundering from narcotics trafficking and COVID-19
fraud. Chicago’s special agents also work with their law
enforcement partners to lend their financial expertise to
task forces, including HIDTA, OCDETF, JTTF, cybercrimes,
and political corruption. Serving over 235,000 square miles,
the office is consistently building on and bolstering its
relationships with other law enforcement partners, the U.S.
Attorneys’ Offices, and the public to identify, investigate,
and refer quality cases for prosecution.
CEO of Medical Device Company Who
Dodged $6 Million in Taxes Sentenced
Larry Lindberg was the CEO and owner of Midwest Medical
Holdings LLC, a Mounds View-based pharmaceutical and
medical equipment company. Lindberg was responsible
for filing tax returns and paying taxes on behalf of the
company. Lindberg failed to pay the IRS several hundred
thousand dollars in federal payroll taxes each quarter.
In all, Lindberg owed more than $6 million to the IRS.
Lindberg entered into several installment agreements with
the IRS but ultimately defaulted on each of the agreements.
Whenever the IRS attempted to collect on the tax debt,
Lindberg took steps to evade the collection efforts by hiding
his assets. Lindberg diverted money from his company
to other entities, and he then used it to fund his personal
lifestyle, including buying real estate and other assets.
He also put assets in the name of his children, including
an airplane, a hanger, and two vacation homes in Florida.
Lindberg was sentenced to 24 months in prison and
ordered to pay more than $6 million in restitution.
Learn more about this case.
Fugitive Embezzling Bookkeeper
Apprehended and Sentenced
Jody Russell Trapp was a bookkeeper for Shelton Machinery,
Inc., an Indiana-based distributor of advanced machines
and saws. Trapp stole more than $2.2 million from Shelton
Machinery by diverting checks made payable to one of the
company’s suppliers into his personal bank account. He
used duplicate and fictitious invoices and checks to carry
out his fraud scheme. While Trapp was on pretrial release
in 2012, he absconded from his residence. In 2021, Deputy
U.S. Marshals located him living under an assumed name in
Utah. Trapp was sentenced to 90 months in prison and was
ordered to pay $2.5 million in restitution to his victims.
Learn more about this case.
Chicago Woman Sentenced to Prison
for Fraud and Tax Crimes
Eunice Salley, a Chicago tax preparer, filed false tax returns
with the IRS on behalf of clients. Salley prepared client tax
returns that reported fictitious wages and withholdings,
as well as false medical, charitable, and employment
expenses. In addition to charging her tax preparation fee,
Salley also demanded some clients pay her as much as half
of the resulting tax refund. In total, more than $1 million
in fraudulent refunds were sought from the IRS. Salley
was also convicted of pension fraud for collecting her
grandmother’s pension checks after she passed away and
representing to the plan administrator that her grandmother
was still alive. Salley was sentenced to seven years in prison
after her trial conviction and ordered to pay over $558,369
in restitution to the United States.
Learn more about this case.
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U.S. Virgin Islands
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CHICAGO
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PHILADELPHIA
BOSTON
NEW YORK
NEWARK
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SOUTHERN AREA
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
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2023 | CI ANNUAL REPORT
40
CINCINNATI
NORTHERN AREA
550 Main Street, Cincinnati, OH 45202
CincinnatiFieldOffice@ci.irs.gov
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KENTUCKY
Bowling Green • Lexington • Louisville
OHIO
Akron • Canton • Cincinnati • Cleveland • Columbus • Dayton
Independence • Toledo
THE CINCINNATI FIELD OFFICE comprises of the states
of Ohio and Kentucky, which contain two federal judicial
districts in each state. The Cincinnati Field Office works
closely with our federal, state, and local law enforcement
partners to investigate and prosecute tax, money
laundering, and related financial crimes that affect the
Southern and Northern Judicial Districts of the “Buckeye
State” and the Eastern and Western Judicial Districts of
the “Bluegrass State.” Our special agents and professional
staff provide unparalleled financial expertise to lead investi-
gations against the most egregious white-collar criminals.
In concert with the U.S. Attorney’s Office, as well as our
civil and law enforcement partners, our investigations have
a significant impact on regional and national enforcement
priorities that include income tax evasion, questionable tax
refund/return preparer fraud, COVID-19 relief fraud, public
corruption, cybercrimes, and narcotics related crimes.
Final Defendant Sentenced in Romance Scam for
Laundering over $11 Million in Fraud Proceeds
Robert Asante conspired with at least six other
co-defendants to launder money generated from online
romance scams. The romance scams involved individuals
who created several profiles on online dating sites. After
establishing relationships, perpetrators of the romance
scams requested money, typically for investment or
need-based reasons, and provided account information
and directions for where money should be sent. In part,
these accounts were in the names of the defendants, their
family members, and their companies. Asante and the
co-defendants tried to conceal the source of the funds by
withdrawing cash, transferring funds to other accounts,
buying official checks, and wiring money to Ghana, China,
the United States, and more. In February 2023, Asante
was sentenced to 60 months in prison and ordered to pay
restitution of more than $11.5 million for conspiracy to
commit money laundering.
Learn more about this case.
Ravenna CPA Sentenced for Embezzling
More Than $1 million from Employer and
Submitting False Tax Returns
Michael Harman was a certified public accountant
and was employed as a company controller, where his
responsibilities included processing payroll adjustments.
Harman embezzled more than $1 million from his employer
by using a series of unauthorized wire transfers, fictitious
checks, and fraudulent charges on his employer’s credit
cards. Harman used the embezzled funds for his own
personal use, including child support payments and moving
expenses. In addition, Harman failed to report the income
he earned from the scheme on his tax returns. Harman was
sentenced to 43 months in prison.
Learn more about this case.
Cleveland Man Sentenced in Drug Trafficking
and Money Laundering Conspiracy
Devonn Fair was one of the leaders of a large-scale fentanyl
trafficking organization that operated on the east side of
Cleveland. The Fair drug trafficking organization distributed
fentanyl at several residences throughout the east side of
Cleveland and drew customers from as far away as Medina,
Wayne, and Lorain Counties. Fair and his organization profited
from their crimes and laundered those profits by purchasing
expensive clothing, jewelry, and vehicles. In addition, Fair
possessed a firearm, even though he was prohibited under
federal law due to his previous felony convictions. Fair was
sentenced to 35 years in prison for his crimes.
Learn more about this case.
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CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
42
DETROIT
NORTHERN AREA
985 Michigan Avenue, Detroit, MI 48226
DetroitFieldOffice@ci.irs.gov
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MICHIGAN
Ann Arbor • Detroit • East Lansing • Flint • Grand Rapids
Pontiac • Traverse City
THE DETROIT FIELD OFFICE area of responsibility
encompasses the state of Michigan and its two judicial
districts. The state of Michigan is surrounded by the Great
Lakes, which are the largest surface freshwater system on
the Earth. With Michigan’s diverse cultures and proximity
to the Canadian border, Detroit CI special agents are
involved in a variety of criminal investigations, including
traditional tax, corporate fraud, COVID-19 fraud, and money
laundering. To address the various priorities impacting
Michigan, agents are embedded in a variety of task forces
with our law enforcement partners, such as the JTTF, public
corruption, and OCDETF, among others.
Former Detroit Resident Sentenced
to Prison for $27 Million Tax Fraud Scheme
Sameerah Marrell defrauded the IRS by filing 122 false
and fictitious income tax returns for estates and trusts, and
she defrauded the Treasury Departments for Minnesota,
Georgia, Maryland, Arizona, Connecticut, and Colorado by
filing numerous state income tax returns. She sought nearly
$14 million from the IRS and nearly $15 million from the
six states, by claiming bogus refunds on the returns filed.
Altogether, Marrell and her accomplices successfully caused
the issuance of approximately $8.5 million in fraudulent tax
refunds. In February 2023, she was sentenced to 54 months
in prison, followed by 36 months of supervised release, and
she was ordered to pay nearly $8 million in restitution.
Learn more about this case.
Fentanyl Trafficking Kingpin Sentenced
to 22 Years in Prison
Maurice McCoy led a drug organization with international
ties that trafficked fentanyl, heroin, and cocaine across
the country. Working as part of an OCDETF task force,
federal law enforcement seized more than 30 kilograms
of fentanyl and over half a million dollars in cash from the
organization’s stash house in Novi, Michigan. At the time,
the seizure was the largest fentanyl seizure in Michigan
and one of the largest in the United States. Agents traced
a UPC code off a Sony PlayStation box that was used to
deliver heroin to a drug customer. That UPC code led to
the Novi home, where the PlayStation was active. McCoy
directed the organization’s activity and lived lavishly off its
proceeds, purchasing a Porsche Panamera, a $500,000
home in the greater Los Angeles area, and expensive
jewelry, including diamond and gold pendants for some
members of his drug organization. In March 2023, McCoy
was sentenced to 22 years in prison.
Learn more about this case.
Michigan Bank Employee Sentenced
to 41 Months for Embezzlement, Tax Evasion
John Figg used his position as a senior vice president
at United Bank of Michigan to access account records
of bank clients. Between 2014 and 2021, he identified
account owners who did not scrutinize their accounts,
and then he embezzled funds from those accounts. Figg
also obtained fraudulent loans in customers’ names
and used the loan proceeds for his own use. He also
redirected loan closing fees, usually collected by the
bank, to himself. His actions resulted in the embezzlement
of more than $870,000. Additionally, Figg generated
taxable income from this activity from 2016 to 2020, but
he underreported his income on his tax returns. In July
2023, Figg was sentenced to 41 months in prison and 36
months of supervised release, and he was ordered to pay
approximately $1 million in restitution.
Learn more about this case.
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U.S. Virgin Islands
Guam
DETROIT
CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
44
NEW YORK
NORTHERN AREA
290 Broadway 4th Floor, Manhattan, NY 10007
NewYorkFieldOffice@ci.irs.gov
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NEW YORK
Albany • Bethpage • Bronx • Brooklyn • Buffalo • Hauppauge
Manhattan • New Windsor • Rochester • Staten Island
Syracuse • White Plains
As the nation’s largest field office and CI’s flagship location,
THE NEW YORK FIELD OFFICE conducts intricate financial
investigations in association with the most dynamic U.S.
Attorneys’ Offices in the country. To tackle the various
threats affecting the taxpayers of New York, our diverse
special agents and professional staff provide unparalleled
financial expertise to unravel domestic and international
tax evasion. In support of the CI mission, our office also
investigates international and domestic terrorism finance,
cybercrimes, money laundering, public corruption,
COVID-19 fraud, market manipulation, corporate and
securities fraud, health care fraud, mortgage fraud, bank
fraud, and money laundering from international narcotics
trafficking. The New York field office has four specialty
groups, one dedicated to support the Joint Chiefs of Global
Tax Enforcement (J5), two Strikeforce groups, and a group
dedicated exclusively to cybercrimes investigations.
CEO Sentenced to 54 Months in Prison
in Connection with Fraudulent Loan,
Lender Applications for CARES Act Funds
Rafael Martinez participated in a scheme to submit
fraudulent loan and lender applications related to the
Paycheck Protection Program (PPP) administered by
the U.S. Small Business Administration (SBA). Martinez
fraudulently obtained SBA approval for his company, MBE
Capital Partners LLC (MBE), to be a non-bank lender through
the PPP, and he used MBE to collect more than $71 million
in lender fees. In addition, Martinez engaged in a scheme
to obtain a PPP loan for MBE in the amount of $283,764,
by submitting false statements regarding the number of
employees of MBE and the wages paid to MBE employees.
He also forged the signature of MBE’s tax preparer. In July
2023, Martinez was sentenced to 54 months in prison, as
well as three years of supervised release. The judge also
ordered Martinez to pay $71.71 million in restitution and
to forfeit $44.5 million, multiple properties, and luxury
vehicles, including a Ferrari Model 488 Spider.
Learn more about this case.
Upstate New York Man Sentenced
to More Than 20 Years for His Role in Ponzi,
COVID-19 Fraud Schemes
Christopher Parris committed mail fraud related to a
Ponzi scheme and wire fraud involving the fraudulent
sale of purported N95 masks during the pandemic.
Parris and his partner, Perry Santillo, doing business as
Lucian Development, headquartered in Rochester, New
York, operated an investment fraud Ponzi scheme from
approximately January 2012 to June 2018. The Ponzi
scheme defrauded approximately 1,000 investors out of at
least $115 million. Potential investors were offered an array
of investment options to create the illusion of a diversified
investment portfolio. None of those issuers had substantial
bona fide business operations or used investor money in
the manner and for the purposes represented to investors.
Over the years, to keep the Ponzi scheme from being
detected, the co-conspirators used new investor money
to make promised interest and other payments to earlier
investors, to pay operating expenses, and to purchase
investment advisor/brokerage businesses to obtain access
to fresh investors. They also used incoming investor money
to finance their own lavish lifestyles, as well as the lavish
lifestyles of their families and associates. Parris was
sentenced in December 2022 to 244 months in prison and
ordered to pay approximately $106 million in restitution.
Learn more about this case.
Former Rochester Pawn Shop Owner
Going to Prison for Selling Stolen Goods
Devin Tribunella, the owner and operator of Royal Crown
Pawn and Jewelry in Rochester, New York, targeted,
recruited, and used drug addicts to furnish his business
with new merchandise stolen from retailers. Tribunella
routinely advised on what type of merchandise to steal
from retail stores, such as Lowes, Home Depot, Target,
and Walmart, and then paid his team of recruits a fraction
of the true retail value for the goods. Tribunella listed the
stolen goods for sale on eBay, advertising the goods as
“New” or “New-In-Box” and priced them below retail value.
Between January 2017 and November 2019, Tribunella
sold and shipped approximately $3.2 million worth of those
stolen goods to buyers located outside of New York State.
Following his arrest, assets worth approximately $3 million
were seized by CI, including stolen merchandise, financial
accounts, and four vehicles, including a Lamborghini, a
Rolls-Royce, and a Porsche. In March 2023, Tribunella was
sentenced to four years in prison.
Learn more about this case.
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Puerto Rico
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Guam
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CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
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2023 | CI ANNUAL REPORT
46
NEWARK
NORTHERN AREA
955 S. Springfield Avenue, Springfield, NJ 07081
NewarkFieldOffice@ci.irs.gov
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NEW JERSEY
Cherry Hill • Edison • Freehold • Mays Landing • Paterson
Springfield • Trenton
THE NEWARK FIELD OFFICE is made up of seven posts
of duty in New Jersey, a territory that covers 21 counties,
including 564 municipalities comprised of 252 boroughs, 52
cities, 15 towns, 241 townships and 4 villages. New Jersey
is home to more than 9,800 farms covering 790,000 acres,
and the state is known as the “Garden State” because of the
fruitfulness of its farmland. The dedicated agents, analysts,
and professional staff in the Newark Field Office are
responsible for investigating a large catalogue of potential
criminal violations of the Internal Revenue Code and related
financial crimes in a manner that fosters confidence in the
tax system and compliance with United States tax law. The
Newark Field Office investigations continue to bear fruit by
holding individuals who knowingly commit tax fraud or other
financial crimes accountable.
Camden County Man Sentenced
to 26 Months in Prison for Tax Evasion
John Ryan worked as an independent financial planner,
helping to broker sales between clients and various
financial businesses. One of these businesses engaged
Ryan as a financial contractor to receive client funds on
behalf of the business and to operate and control one of
its financial accounts. Ryan attempted to evade payment
of his federal income taxes by converting the business and
client funds in that account for his own personal use. By
using the business account funds to satisfy his personal
expenses without the involvement of his personal bank
accounts, Ryan was able to conceal his additional personal
income. Ryan then purposely failed to report the income
he received by skimming cash from the account, evading
more than $1 million in federal taxes. Ryan was sentenced
to over two years in prison and ordered to pay restitution of
nearly $1.1 million.
Learn more about this case.
Two Firefighters’ Multimillion
Dollar Health Care Fraud
Two New Jersey firefighters, Thomas Sher and Christopher
Broccoli, were part of a criminal conspiracy in which state
and local government employees were recruited and
compensated to receive medically unnecessary compound
prescription medications. Sher and his direct conspirators
recruited almost 70 people into the scheme and caused
the pharmacy benefits administrator to pay out more
than $7 million for medically unnecessary compound
prescription medications. Sher directly received
approximately $115,000 from the scheme.
Broccoli caused the pharmacy benefits administrator to pay
out millions of dollars for medically unnecessary compound
prescription medications for individuals he recruited into the
scheme and directly received $150,315. To date, 50 people
have been charged in the overarching conspiracy, and 46
defendants have pleaded guilty or been convicted at trial. In
July 2023, Sher and Broccoli were sentenced to 96 months
and 24 months in prison, respectively.
Learn more about this case.
New Jersey Businessman Fraudulently
Obtained $1.8 Million in COVID-19 Loans
New Jersey businessman Rocco A. Malanga fraudulently
obtained nearly $1.8 million in federal Paycheck Protection
Program (PPP) loans. From April through August 2020,
Malanga submitted false documentation to three lenders
to fraudulently obtain approximately $1.8 million in federal
COVID-19 emergency relief funds meant for distressed
small businesses. He submitted at least three PPP loan
applications on behalf of three different business entities
in which he fabricated the number of employees employed
by each business entity and their average monthly payroll.
Malanga then diverted some of the proceeds from the loans
to fund a business that did not receive PPP loan funds.
In March 2023, Malanga was sentenced to three years in
prison and three years of supervised release. He was also
ordered to pay $1.8 million in restitution and to forfeit $1.8
million he generated from the scheme.
Learn more about this case.
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CHICAGO
CINCINNATI
PHILADELPHIA
BOSTON
NEW YORK
NEWARK
WESTERN AREA
SOUTHERN AREA
NORTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
48
PHILADELPHIA
NORTHERN AREA
600 Arch Street, Philadelphia, PA 19106
PhiladelphiaFieldOffice@ci.irs.gov
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DELAWARE
Newark
PENNSYLVANIA
Bethlehem • Cranberry Township • Erie • Harrisburg
King of Prussia • Philadelphia • Pittsburgh • Scranton
THE PHILADELPHIA FIELD OFFICE covers the
commonwealth of Pennsylvania and the state of Delaware.
The Special Agent in Charge sits in the city of Philadelphia,
home to several historical sites, such as the Liberty Bell,
Declaration House, and the Rocky Statue. With nine posts
of duty, the field office serves a broad geographic area.
Within its area of responsibility, the field office serves four
judicial districts, each with its own U.S. Attorney’s Office.
The Philadelphia Field Office works in partnership with
all major federal law enforcement agencies, as well as
numerous state and local law enforcement departments.
We work a diverse mix of criminal investigations that
include income tax evasion, employment tax, corporate
fraud, international tax fraud, return preparer fraud, ID
theft, cybercrimes, public corruption, counterterrorism,
and narcotics related financial crimes. The field office
holds pivotal roles on the respective U.S. Attorney’s priority
task forces, including SAR review teams, health care fraud,
cybercrimes, JTTF, and OCDETF.
Biggest Cocaine Trafficker
in Delaware Sentenced to 45 Years
Between 2009 and 2017, Omar Colon and his wife
laundered over $1 million in drug money by purchasing
real estate in Delaware and Pennsylvania, using their
company, Zemi Property Management. They deposited drug
money into multiple bank accounts and asked friends and
family members to do the same. Colon and Martinez then
used those funds to buy cashier’s checks that funded the
property purchases. In November 2022, Omar Colon was
sentenced to 45 years in prison for conspiracy to commit
money laundering, conspiracy to distribute cocaine, and
various other drug and money laundering offenses.
Learn more about this case.
YouTube Star “Omi in a Hellcat” Sentenced
to 66 Months in Prison, Ordered to Pay More
than $5 Million in Restitution to the IRS
Bill Omar Carrasquillo, known on YouTube as “Omi in a
Hellcat,” and his co-defendants used legitimate cable
subscriptions from companies like Verizon, DirecTV, and
Comcast to access content. He then stripped the video
content of copyright protections to stream it online on
servers he and his co-conspirators controlled. Customers
simply had to pay a monthly $15 fee to subscribe to the
illegal streaming services, which showcased sporting events,
television shows, and movies. In March 2023, Carrasquillo
was sentenced to 66 months in prison and ordered to forfeit
$30 million and to pay more than $15 million in restitution,
including more than $5 million to the IRS.
Learn more about this case.
Pennsylvania Man Sentenced to 6 ½ Years
for PPP Fraud, Money Laundering
Randy Frasinelli filed six fraudulent applications for loans
from the Paycheck Protection Program (PPP), falsely
asserting that he had businesses with dozens of employees
and hundreds of thousands of dollars in monthly payroll.
After receiving more than $3.8 million from those loans,
Frasinelli spent the money on luxury items, including
vehicles, a villa in Mexico, an African safari, firearms, works
of art, precious metals, watches, and personal investments,
rather than spending the funds for legitimate business
expenses. In March 2023, Frasinelli was sentenced to
78 months in prison, followed by five years of supervised
release, for bank fraud and money laundering. He was also
ordered to pay nearly $3.9 million in restitution.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
51
ATLANTA
SOUTHERN AREA
401 W. Peachtree Street NW, Atlanta, GA 30308
AtlantaFieldOffice@ci.irs.gov
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ALABAMA
Huntsville • Mobile • Montgomery • Birmingham
GEORGIA
Atlanta • Augusta • Columbus • Decatur • Macon • Savannah
LOUISIANA
Baton Rouge • Lafayette • New Orleans • Shreveport
MISSISSIPPI
Gulfport • Hattiesburg • Jackson • Oxford
THE ATLANTA FIELD OFFICE encompasses four states:
Georgia, Louisiana, Mississippi, and Alabama. The
territory includes two of the most popular destinations
in the southeast, Atlanta and New Orleans, which are
known for their vibrant culture, outstanding cuisine, and
world-renowned chefs. The field office is also home to some
of the best beaches along the Gulf Coast in Mississippi
and Alabama. The Atlanta Field Office offers meaningful
investigative work in many areas, such as corporate
fraud, political corruption, OCEDTF, counterintelligence
and terrorism funding, and QRP/RPP. The field office is
continually building and strengthening its relationships with
our law enforcement partners, the U.S. Attorney’s Office,
and the public, to identify, investigate, and refer quality
cases for prosecution.
Television Personalities Sentenced
for Bank Fraud, Tax Evasion
While earning millions of dollars from their reality television
program, “Chrisley Knows Best,” Todd and Julie Chrisley
also held leading roles in a tax evasion and bank fraud
scheme. For the tax years 2013 through 2016, they
failed to file tax returns or pay taxes. They also obtained
more than $20 million in fraudulent loans, which they
procured using bank statements, audit reports, and
personal statements. The Chrisleys spent the money they
fraudulently obtained on luxury cars, designer clothes, real
estate, and travel. They then took out new loans to pay
off older ones to perpetuate the scheme, eventually filing
for bankruptcy after fraudulently obtaining more than $20
million. In November 2022, Todd was sentenced to 12
years in prison, while Julie was sentenced to seven years
for her part in the conspiracy. The Chrisleys’ accountant,
Peter Tarantino, was also sentenced to three years in prison
for his role in the conspiracy.
Learn more about this case.
Alabama Man Nets Prison Time for
Misusing Non-Profit Funds, Other Frauds
Alabama resident Kenneth Glasgow solicited donations for
The Ordinary Peoples Society (TOPS) and Prodigal Child
Project (PCP) from other non-profits and foundations,
claiming the funds would be used for charitable purposes.
From 2016 to 2019, Glasgow withdrew a total of
$1.3 million in cash from TOPS and PCP, but he never
accounted for that money on the non-profits’ IRS forms or
on any of his personal tax returns. Additionally, Glasgow
mailed documents containing false statements to the Social
Security Administration so that he could continue receiving
Social Security disability benefits and related health
benefits from Medicare and Medicaid programs. He falsely
claimed that he had limited physical abilities that prevented
him from conducting daily activities, despite reporting that
he worked 50 to 60 hours per week for his non-profits
on the non-profits’ IRS forms. He was also convicted of
conspiring with a defendant to possess cocaine with intent
to distribute. In July 2023, Glasgow was sentenced to
30 months in prison for tax evasion, mail fraud, and drug
conspiracy charges. He was also ordered to pay $376,720
in restitution to the IRS.
Learn more about this case.
$4.5 Million COVID-19 Fraud Scheme
Results in Jail Time for Georgia Man
The 2020 Coronavirus Aid, Relief, and Economic Security
(CARES) Act provided more than $650 billion for qualifying
small businesses facing financial challenges during the
COVID-19 pandemic, with grants and forgivable loans
available through the Paycheck Protection Plan (PPP) and
Economic Injury Disaster Loans (EIDL). Kamario Thomas
abused the CARES Act by submitting fraudulent EIDL
applications for himself and others, which resulted in the
disbursement of more than $4.5 million in fraudulent
CARES Act loans and grants. To complete the fraudulent
applications, Thomas fabricated IRS forms and tax records.
In return for the applications filed for others, Thomas
received hundreds of thousands of dollars in kickbacks. In
June 2023, Thomas was sentenced to 38 months in prison
and ordered to pay more than $4.5 million in restitution to
the U.S. Small Business Administration.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
55
DALLAS
SOUTHERN AREA
1100 Commerce, Dallas, TX 75242
DallasFieldOffice@ci.irs.gov
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ARKANSAS
Fayetteville • Fort Smith • Little Rock
OKLAHOMA
Muskogee • Oklahoma City • Tulsa
TEXAS
Amarillo • Beaumont • Dallas • Farmers Branch • Fort Worth
Irving • Lubbock • Tyler
THE DALLAS FIELD OFFICE covers a broad geographic
area that includes Northern and Eastern Texas and the
entire states of Oklahoma and Arkansas. Serving seven
judicial districts in the “Lone Star State”, the “Sooner
State”, and the “Natural State”, the Dallas Field Office is
comprised of hard working special agents and professional
staff who investigate an array of complex and impactful
cases, including tax fraud, general fraud, cybercrimes,
identity theft, public and political corruption, narcotics, and
terrorism. The Dallas Field Office has excellent working
relationships with the U.S. Attorney’s Office and other
law enforcement partners. Special agents are essential
members of several priority task forces, including OCDETF,
HIDTA, FCTF, and JTTF.
$134 Million Health Care Fraud,
Money Laundering Scheme Leads
to 15-Year Prison Sentence
Billy Joe Taylor and his co-conspirators submitted more
than $134 million in false and fraudulent claims to Medicare
in connection with diagnostic laboratory testing, including
urine drug testing and tests for respiratory illnesses
during the COVID-19 pandemic, which were medically
unnecessary, not ordered by medical providers, and not
provided as represented. Taylor and his co-conspirators
obtained medical information and private personal
information for Medicare beneficiaries and then misused
that confidential information to repeatedly submit claims
to Medicare for diagnostic tests. According to court
documents, Taylor and his co-conspirators received more
than $38 million from Medicare on those fraudulent claims.
In June 2023, Taylor was sentenced to 15 years in prison
followed by three years of supervised release and was
ordered to pay $29.8 million in restitution for conspiracy to
commit health care fraud and money laundering.
Learn more about this case.
Texas Man Sentenced to 15 Years in Prison
for $4 Million COVID-19 Fraud Scheme
Andrew Travis Johnson fraudulently applied for and
obtained 27 Paycheck Protection Program (PPP) loans
totaling almost $4 million. He admitted he applied for loans
on behalf of three entities: an actual business that provided
contract speech and occupational therapy services, an
actual non-profit that organized community fundraisers for
individuals with intellectual limitations, and a fictitious entity
that never provided goods or services of any kind and had no
employees. He pleaded guilty in March 2023 to three counts
of bank fraud, one count of aggravated identity theft, and
one count of engaging in monetary transactions in property
derived from unlawful activity. In August 2023, Johnson
was sentenced to 15 years in prison. He was also ordered to
pay $4.15 million in restitution and forfeit numerous assets,
including multiple luxury cars.
Learn more about this case.
Haskell County Residents Sentenced for Drug
Conspiracy and Money Laundering
Early Woodmore III and Calvin Woodmore led a
methamphetamine trafficking organization where they
arranged to have large quantities of methamphetamine
shipped to addresses in Oklahoma. Once the packages
of methamphetamine arrived, the Woodmores broke
them down into smaller quantities for distribution into
communities in the Eastern District of Oklahoma. In the
course of their trafficking, Early Woodmore III acted as an
enforcer, retaliating with acts of violence against individuals
suspected of cooperating with law enforcement. Calvin
Woodmore was sentenced to 27 years in prison for drug
conspiracy and 20 years in prison for money laundering
conspiracy and laundering monetary instruments. Early
Woodmore III was sentenced to life imprisonment for
drug conspiracy and distribution of methamphetamine
and 20 years in prison for money laundering conspiracy
and laundering monetary instruments. The Woodmores’
sentences will run concurrently.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
57
HOUSTON
SOUTHERN AREA
8701 S. Gessner, Houston, TX 77074
HoustonFieldOffice@ci.irs.gov
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TEXAS
Austin • Brownsville • Corpus Christi • El Paso • Houston
Laredo • McAllen • San Antonio • Waco
The boundaries of THE HOUSTON FIELD OFFICE include
some of Texas’ most bountiful treasures: NASA’s Johnson
Space Center, the iconic Alamo, the state capitol in Austin,
the southwestern living of El Paso, and the Gulf Coast
beaches. The Houston Field Office also encompasses
unique and culturally diverse locations, including the Rio
Grande Valley along the Mexican border, the coastline of
Corpus Christi, the Central Texas hub of Waco, and the oil
producing communities in the Permian Basin. The sprawling
urban area and ports add to the complexity of work in the
field office, which is rich with Fortune 500 headquarters and
has the largest concentration of healthcare and research
institutions. The Houston Field Office is among the leaders
in complex federal investigations with national and interna-
tional impact and is one of the most successful when it
comes to stopping criminal financial activities. The field
office participates in federal task forces, including South
Texas money laundering, JTTF, OCDETF, HIDTA, public
corruption, human trafficking, Paycheck Protection Program,
and healthcare fraud. Partnerships with the U.S. Attorney’s
Offices in the Western and Southern districts of Texas are
critical, as is the interagency work done with other federal,
state, and local law enforcement agencies.
Former Mexican Governor and Presidential
Candidate Gets Prison for Money Laundering
The former governor of Tamaulipas, Mexico, Tomas
Yarrington Ruvalcaba, accepted over $3.5 million in illegal
bribe money and used it to fraudulently purchase property
in the United States. While serving as governor from 1999
to 2005, Yarrington accepted bribes from individuals and
private companies in Mexico to do business with the state of
Tamaulipas. He laundered his illegally obtained bribe money
in the U.S. by purchasing beachfront condominiums, large
estates, commercial developments, airplanes, and luxury
vehicles. Yarrington was sentenced to nine years in prison for
his crimes and had to forfeit his Port Isabel condominium.
Yarrington, who is not a U.S. citizen, is expected to face
removal proceedings following his imprisonment.
Learn more about this case.
Not Cleared for Takeoff: Big Prison Time
in $100 Million Air Force Bribery Scheme
Keith Alan Seguin, of San Antonio, Texas, was a civilian
government employee authorized by the U.S. Air Force to
solicit and accept orders for flight simulator technology and
support and to promote and manage related contracts. As
part of a scheme that spanned more than 10 years, Seguin
conspired with others who paid him more than $2.3 million
in cash and bribes for $100 million in work on Air Force
projects. Seguin was sentenced to more than 15 years in
prison for wire fraud and tax fraud. In addition to his prison
sentence, he was ordered to pay more than $736,000 in
restitution to the IRS and nearly $39 million in restitution
to the U.S. Air Force, U.S. Army, and General Services
Administration. He must also forfeit over $2 million he
received in bribe money.
Learn more about this case.
Prison Honeymoon for Fraudster Responsible
for More than 500 Sham Marriages
Ashley Yen Nguyen, of Houston, served as the ringleader
of well over 500 sham marriages to help people immigrate
to the United States. Nguyen used mass-marketing to
facilitate the scheme by advertising it through recruiters and
Facebook. To make the scheme appear legitimate, Nguyen
claimed to be an attorney who had contacts within U.S.
Citizenship and Immigration Services. She used well over
a dozen recruiters of U.S. citizen spouses in the Houston
vicinity and advertised via social media about the scheme
in Vietnam. Many of the U.S. citizens had extensive criminal
histories, gang associations, and crippling drug additions.
Nguyen herself also entered the U.S. through a sham
marriage. The criminal organization has received more than
$15 million from this scheme. Nguyen was sentenced in
October 2022 to 10 years in prison and ordered to pay more
than $334,000 in fines for her crimes.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
Click on a city to go to that Field Office or on an area name
to go to that Field Office area.
2023 | CI ANNUAL REPORT
59
MIAMI
SOUTHERN AREA
1248 N. University Dr, Plantation, FL 33322
MiamiFieldOffice2@ci.irs.gov
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FLORIDA
Miami | Plantation | Port St. Lucie | West Palm Beach
PUERTO RICO
Guaynabo
U.S. VIRGIN ISLANDS
St. Thomas
THE MIAMI FIELD OFFICE covers the Southern Judicial
District of Florida and the Judicial Districts of Puerto
Rico and the U.S. Virgin Islands. The Southern Judicial
District of Florida includes the counties of Miami Dade,
Broward, Monroe, Palm Beach, Martin, St. Lucie, Indian
River, Okeechobee, and Highlands. Greater Miami, the
state’s largest urban concentration, includes the “Magic
City” of Miami, Miami Beach, and many smaller munici-
palities and unincorporated areas. Together, these
areas make up the southern section of Florida’s “Gold
Coast.” Last year’s investigations were highlighted by a
myriad of criminal cases in tax law, identity theft, return
preparer fraud, money laundering, healthcare fraud, and
political and public corruption. We participate on task
forces, including OCDETF and other priority task forces
at the U.S. Attorney’s Offices, including identity theft,
financial crimes, health care fraud, and disaster fraud.
Florida Man Sentenced to 84 Months
in Federal Prison for Defrauding Paycheck
Protection Program
Luke Joselin sought nearly $2 million in fraudulent Paycheck
Protection Program (PPP) loans under the Coronavirus
Aid, Relief, and Economic Security (CARES) Act. Joselin,
together with his co-conspirators, Judlex Jean Louis and
Renaldo Harrison, flooded online loan processors with
multiple fraudulent PPP loan applications. They used
increasingly brazen tactics and sought more and more
money as the scheme progressed. Joselin first applied for
and received smaller PPP loans by using a nonexistent sole
proprietorship and fake social security numbers. He then
coached Harrison and Jean Louis on how to do the same,
including submitting PPP loans of people whose identities
they stole. After obtaining the smaller-dollar PPP loans,
Joselin, Harrison, and Jean Louis began submitting PPP loan
applications worth around $180,000 for companies they
controlled. These larger-dollar applications were typically
for companies that had no real operations. The applications
were supported by fake tax forms, including one form
that Joselin, Harrison, and Jean Louis recycled in multiple
applications, changing only the company name. Joselin was
convicted of conspiracy to commit wire fraud, nine counts
of wire fraud, and one count of aggravated identity theft.
In November 2022, Joselin was sentenced to 84 months
in prison and three years of supervised release. A federal
judge also ordered him to pay $812,857 in restitution.
Learn more about this case.
Drug Trafficker Sentenced to 15 Years in Prison,
8 Years of Supervised Release
Vladimir Natera-Abreu was one of the main leaders in
the drug trafficking organization known as Las Fuerzas
Armadas Revolucionarias de Cantera (Las FARC).
Natera-Abreu pleaded guilty to conspiracy with intent to
distribute crack, heroin, cocaine, marijuana, Oxycodone
(commonly known as Percocet), and Alprazolam
(commonly known as Xanax). The distributions occurred
within 1,000 feet of Villa Kennedy, Las Casas, El Mirador,
and Las Margaritas Public Housing Projects and within
1,000 feet of schools and playgrounds located in the
Municipality of San Juan, Puerto Rico. The object of the
conspiracy was the large-scale distribution of controlled
substances for significant financial gain and profit.
Natera-Abreu agreed to forfeit to the United States any
drug proceeds or substitute assets derived from proceeds
generated or traceable to the drug trafficking offense, to
include nearly $76 million in U.S. currency and various
real estate properties. In November 2022, Natera-Abreu
was sentenced to 15 years in prison for drug trafficking.
Learn more about this case.
Operators of Key West Labor Staffing
Companies Ordered to Pay Over $15 Million
in Restitution, Sentenced for Immigration,
Employment Tax Fraud
The operators of several Key West, Florida, labor staffing
companies, including PSEB Services JD Inc., Paradise
Hospitality Solutions LLC, Paradise Hospitality Group LLC,
Paradise Hospitality Inc., and HBSM Corp. committed
several tax and immigration-related crimes. Eka
Samadashvili, Davit Pavliashvili, Oleksandr Morgunov, and
others helped run a series of labor staffing companies that
facilitated the employment of non-resident aliens in hotels,
bars, and restaurants in Key West and elsewhere. These
individuals were not authorized to work in the United States.
As a result, the labor staffing companies did not withhold
federal income, Social Security, and Medicare taxes from
workers’ wages, and they did not report said wages to the
IRS. In July 2023, Morgunov was sentenced to 96 months in
prison, Samadashvili was sentenced to 36 months in prison,
and Pavliashvili was sentenced to 18 months in prison.
In addition to the term of imprisonment, a federal judge
ordered Samadashvili to serve three years of supervised
release and to pay approximately $8.5 million in restitution
to the United States and ordered Morgunov to serve three
years of supervised release and pay nearly $8 million in
restitution to the United States.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
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to go to that Field Office area.
2023 | CI ANNUAL REPORT
61
TAMPA
SOUTHERN AREA
9450 Koger Boulevard, St. Petersburg, FL 33702
TampaFieldOffice@ci.irs.gov
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FLORIDA
Fort Myers • Gainesville • Jacksonville • Orlando • Pensacola
St. Petersburg • Sarasota • Tallahassee • Tampa
THE TAMPA FIELD OFFICE is nestled between the east and
west coasts of the Sunshine State. Covering both Florida’s
Middle and Northern Judicial Districts, the field office is
home to nine posts of duty that stretch from Ft. Myers
to Jacksonville and across the panhandle to Pensacola.
Special agents in this office embrace traditional tax cases,
as well as a multitude of financial crimes cases ranging from
money laundering to public corruption. The Tampa Field
Office benefits from well-established partnerships with
other law enforcement agencies and has excellent working
relationships with the U.S. Attorneys’ Offices for the Middle
and Northern Districts of Florida.
Georgia Man Sentenced to 14 Years in Prison for
Submitting More Than $2.9 Billion Dollars in
False Tax Claims to the IRS
David O. Isagba submitted 227 fraudulent claims to the
IRS over a ten-year span in a flagrant and massive scheme
to defraud the government. Isagba falsely claimed he was
entitled to more than $2.9 billion in tax refunds on behalf
of nonexistent trusts. As a result of the fraud scheme, he
subsequently received more than $5.8 million from the
IRS. Isagba spent the ill-gotten gains to purchase a home,
multiple luxury vehicles, and other items. Isagba was
sentenced to 14 years in prison for mail fraud and conspiring
to defraud the United States with respect to tax claims.
This sentence was imposed consecutively to Isagba’s 2022
conviction for possession of child pornography.
Learn more about this case.
Cape Coral Caretakers Sentenced for Stealing
Over Half a Million Dollars from Elderly Victim
Diane Durbon and her daughter, Brittany Lukasik,
a registered nurse, were hired as caretakers for a
92-year-old. In October 2017, Durbon began unlawfully
accessing the victim’s investment accounts and depositing
the funds into Lukasik’s accounts. Between January 2019
and March 2020, they stole approximately $542,700.
Lukasik and Durbon used the funds to pay off debt and
make a variety of purchases, including buying a vehicle,
paying off a car loan, and paying student loan debt and
credit card balances. Lukasik and Durbon also used the
funds to purchase a duplex in Cape Coral, and more than
$100,000 of the fraudulently obtained proceeds was used
to buy electronics and furniture and to remodel the duplex.
Durbon was sentenced to ten years in prison, and Lukasik
was sentenced to two years in prison. The pair were also
ordered to forfeit their Cape Coral residence, two vehicles,
and approximately $542,760.
Learn more about this case.
St. Petersburg Man Returned to Prison for
Orchestrating Multimillion Dollar Fraud Scheme
While on Supervised Release
In 2016, Matthew Walker Meredith was sentenced to
three years in prison for conspiracy and possession with
intent to distribute ethylone, also known as “Molly.” After
serving time for that crime, Meredith was released from
prison and started serving a term of supervised release.
While on supervised release, Meredith began submitting
fraudulent claims for tax refunds to the IRS in the names
of entities under his control. In just six months, Meredith
submitted five claims to the IRS seeking in excess of
$170 million. Each claim was false and fraudulent, since
Meredith falsified both his income and withholdings.
Based on the claims, the IRS issued Meredith a refund
check exceeding $6 million. Meredith quickly deposited
the funds into his bank account and used the fraudulently
obtained money to purchase luxury vehicles and a
waterfront home. In one week, he purchased six new
Mercedes Benz vehicles, totaling $843,269. Meredith was
sentenced to six years in prison for theft of government
money and money laundering. As part of his sentence,
the Court also entered an order forfeiting real property,
six Mercedes Benz vehicles, and $6.3 million, which
represent the proceeds of the charged criminal conduct.
Learn more about this case.
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Guam
Puerto Rico
U.S. Virgin Islands
MIAMI
CHARLOTTE
ATLANTA
TAMPA
HOUSTON
DALLAS
WASHINGTON, D.C.
NORTHERN AREA
WESTERN AREA
SOUTHERN AREA
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2023 | CI ANNUAL REPORT
63
WASHINGTON DC
SOUTHERN AREA
1200 First Street NE, Washington, DC 20002
WashingtonDCFieldOffice@ci.irs.gov
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DISTRICT OF COLUMBIA
Washington
MARYLAND
Baltimore • Frederick • Landover • Rockville • Salisbury
VIRGINIA
Hampton • Norfolk • Richmond • Roanoke • Vienna
WEST VIRGINIA
Bridgeport • Charleston • Parkersburg
THE WASHINGTON DC FIELD OFFICE is an executive
led field office and one of the largest in CI, overseeing
criminal financial investigations throughout Maryland,
Virginia, West Virginia, and the District of Columbia.
Serving six judicial districts, the field office is comprised
of dedicated professional staff and special agents who
work a wide array of significant investigations. The diverse
geographical coverage from the Appalachian Mountains to
the Chesapeake Bay allows the field office the opportunity
to work the entire spectrum of financial investigations,
including legal source tax cases, public corruption,
corporate fraud, narcotics, and health care fraud. In addition
to the regional groups, the WDCFO houses CI’s specialty
groups: the DC Cyber Crimes Unit (CCU), the International
Tax and Financial Crimes (ITFC) group, the Global Illicit
Financial Team (GIFT), and the U.S. Treasury Alcohol and
Tobacco Tax and Trade Bureau Group (TTB). These specialty
groups focus on national and international financial crimes
and are a beacon of investigative talent for dozens of special
agents across the country.
Defendants Sentenced for Multimillion Dollar
Schemes Involving Preparing False Tax Returns
for Professional Athletes and PPP Loan Fraud
Thanh Rudin, Quin Ngoc Rudin (a convicted felon), Seir
Havana, and other co-conspirators, engaged in two fraud
schemes using their tax preparation business, Mana Tax
Services. The conspirators prepared and filed false returns
on behalf of at least nine professional athletes. The returns
reported fictitious business and personal losses to generate
false refunds. Mana Tax charged the athletes a fee of 30%
of the resulting refund. The tax fraud scheme caused a total
tax loss of more than $19 million.
The conspirators also prepared and submitted false PPP
loan applications on behalf of small businesses, shell
companies, and other business entities they controlled.
They submitted fabricated tax returns and grossly inflated
the number of employees and monthly payroll costs. As
a result of this investigation, the government seized more
than $11.8 million from bank accounts containing PPP loan
fraud proceeds. In addition, Havana surrendered cashier’s
checks worth approximately $5.6 million. The two schemes
resulted in total losses of more than $44 million. Havana
was sentenced to 42 months in prison, Thanh Rudin was
sentenced to 34 months in prison, and Quin Ngoc Rudin was
sentenced to 10 years in prison for their roles in the scheme.
Learn more about this case.
Man Sentenced for Stealing Over
712 Bitcoin Subject to Forfeiture
Gary James Harmon perpetrated a scheme to steal
cryptocurrency that was the subject of pending criminal
forfeiture proceedings against his brother, Larry Dean
Harmon. Previously, Larry Harmon was arrested for his
operation of Helix, a Darknet-based cryptocurrency
money laundering service, known as a “mixer” or
“tumbler.” Helix laundered over 350,000 bitcoin, valued
at over $300 million at the time of the transactions, on
behalf of customers, with the largest volume coming
from Darknet markets. Law enforcement seized various
assets, including a cryptocurrency storage device,
but the bitcoin could not initially be recovered due to
the device’s additional security features. To keep law
enforcement from seizing the bitcoin, Gary Harmon stole
the funds by using his brother’s credentials to recreate
the bitcoin wallets and covertly transferring more than
712 bitcoin to his own wallets. The bitcoin was valued at
approximately $4.8 million at the time of the transfers. He
then further laundered the proceeds through two online
bitcoin mixer services before using the laundered bitcoin
to finance large purchases and other expenditures.
Gary Harmon agreed to the forfeiture of cryptocurrencies
and other properties derived from the fraudulently taken
proceeds. Due to the increase in market prices, the
total value of these forfeitable properties exceeds
$12 million. Harmon was sentenced to 51 months in
prison and ordered to pay a forfeiture money judgment
of $4.8 million. Harmon will also forfeit specific properties
including cryptocurrencies that are now valued in excess
of $20 million due to the increase in market prices.
Learn more about this case.
Ringleader and Key Co-Defendant
Sentenced to Prison for Leading Firearms
Trafficking Conspiracy
Bisheem Jones, also known as “Bosh,” led a scheme to
traffic over 140 firearms from southern West Virginia to
Philadelphia. Over 50 of these firearms were recovered
at crime scenes primarily in Philadelphia. The weapons
were connected to two homicides, crimes of domestic
violence, and other violent offenses. Jones recruited straw
purchasers in the Beckley, West Virginia, area to buy the
firearms that Jones and his co-conspirators took back to
Philadelphia to sell for profit. Jones selected the firearms
and provided money or drugs to straw buyers to purchase
them. Jones engaged in a variety of financial transactions
to promote the firearms trafficking enterprise, including
using peer-to-peer payment apps and his bank account to
transfer money. In September 2023, Jones was sentenced
to 25 years in prison.
Learn more about this case.
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Corporate Fraud
2023
2022
2021
Investigations
Initiated
34
34
40
Prosecution
Recommendations
31
25
22
Informations/
Indictments
26
23
27
Sentenced
19
28
31
Incarceration Rate
79%
89%
84%
Average Months
to Serve
22
46
32
Employment Tax
2023
2022
2021
Investigations
Initiated
221
223
215
Prosecution
Recommendations
115
168
170
Informations/
Indictments
128
142
111
Sentenced
103
101
67
Incarceration Rate
84%
70%
81%
Average Months
to Serve
20
18
22
Financial Institution Fraud
2023
2022
2021
Investigations
Initiated
28
29
61
Prosecution
Recommendations
25
26
50
Informations/
Indictments
20
20
49
Sentenced
16
32
21
Incarceration Rate
81%
81%
71%
Average Months
to Serve
45
41
43
Healthcare Fraud
2023
2022
2021
Investigations
Initiated
44
76
61
Prosecution
Recommendations
36
68
55
Informations/
Indictments
32
69
57
Sentenced
56
56
52
Incarceration Rate
80%
80%
79%
Average Months
to Serve
39
29
42
FY Combined Results
2023
2022
2021
Investigations
Initiated
2676
2558
2581
Prosecution
Recommendations
1838
1837
1982
Informations/
Indictments
1676
1670
1856
Sentenced
1479
1490
1268
Incarceration Rate
79%
77%
78%
Average Months
to Serve
48
42
43
Abusive Return Preparer Program
2023
2022
2021
Investigations
Initiated
201
175
145
Prosecution
Recommendations
108
93
90
Informations/
Indictments
92
112
110
Sentenced
134
129
111
Incarceration Rate
72%
69%
77%
Average Months
to Serve
23
19
16
Abusive Tax Schemes
2023
2022
2021
Investigations
Initiated
103
74
65
Prosecution
Recommendations
36
58
38
Informations/
Indictments
40
35
41
Sentenced
26
32
23
Incarceration Rate
77%
88%
48%
Average Months
to Serve
36
52
13
Bank Secrecy Act (BSA)
2023
2022
2021
Investigations
Initiated
511
544
473
Prosecution
Recommendations
350
352
389
Informations/
Indictments
319
338
346
Sentenced
235
267
248
Incarceration Rate
77%
71%
76%
Average Months
to Serve
32
24
41
APPENDIX Page 1 of 2
This appendix includes investigation data appearing in the annual report as
well as extended information regarding incarceration rates.
2023 | CI ANNUAL REPORT
65
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Non-Filer
2023
2022
2021
Investigations
Initiated
251
260
243
Prosecution
Recommendations
141
152
137
Informations/
Indictments
115
115
128
Sentenced
116
116
88
Incarceration Rate
83%
78%
80%
Average Months
to Serve
28
35
35
Public Corruption
2023
2022
2021
Investigations
Initiated
37
26
51
Prosecution
Recommendations
18
24
38
Informations/
Indictments
15
27
52
Sentenced
38
38
27
Incarceration Rate
82%
84%
78%
Average Months
to Serve
37
39
24
Questionable Refund Program
2023
2022
2021
Investigations
Initiated
93
66
69
Prosecution
Recommendations
39
58
49
Informations/
Indictments
40
51
56
Sentenced
65
65
95
Incarceration Rate
72%
80%
80%
Average Months
to Serve
42
28
27
Terrorism
2023
2022
2021
Investigations
Initiated
14
48
26
Prosecution
Recommendations
12
37
9
Informations/
Indictments
12
33
13
Sentenced
9
9
10
Incarceration Rate
67%
44%
70%
Average Months
to Serve
127
13
7
Money Laundering
2023
2022
2021
Investigations
Initiated
955
962
1050
Prosecution
Recommendations
805
796
934
Informations/
Indictments
675
701
800
Sentenced
479
418
383
Incarceration Rate
84%
83%
84%
Average Months
to Serve
74
71
75
Narcotics
2023
2022
2021
Investigations
Initiated
528
592
661
Prosecution
Recommendations
480
495
646
Informations/
Indictments
451
475
578
Sentenced
418
353
322
Incarceration Rate
85%
81%
82%
Average Months
to Serve
89
82
84
Identity Theft
2023
2022
2021
Investigations
Initiated
137
101
145
Prosecution
Recommendations
96
97
111
Informations/
Indictments
98
88
146
Sentenced
81
101
112
Incarceration Rate
80%
85%
82%
Average Months
to Serve
50
38
34
International Operations
2023
2022
2021
Investigations
Initiated
147
163
172
Prosecution
Recommendations
128
161
181
Informations/
Indictments
117
143
180
Sentenced
128
130
111
Incarceration Rate
85%
77%
79%
Average Months
to Serve
63
52
46
APPENDIX Page 2 of 2
This appendix includes investigation data appearing in the annual report as
well as extended information regarding incarceration rates.
2023 | CI ANNUAL REPORT
66

Publication 3583 (Rev. 1-2024) Catalog Number 29201R Department of the Treasury Internal Revenue Service www.irs.gov

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IRS Criminal Investigation Annual Report — Fiscal Year 2023

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