Indictment — United States v. Dean A. Tran, District of Massachusetts (Document 1)

Summary

An indictment returned and filed November 16, 2023 as Document 1 in United States v. Dean A. Tran, Case 1:23-cr-10299-FDS, in the U.S. District Court for the District of Massachusetts. It states Tran served in the Massachusetts State Senate from 2017 through 2020, and charges that in 2021 Tran collected Pandemic Unemployment Assistance by filing false weekly certifications while working as a consultant for a New Hampshire automotive parts company at $90 per hour. The indictment states Tran's earlier unemployment claim was denied and that Tran submitted a backdated offer letter in a PUA appeal. Counts One through Twenty-Five charge wire fraud under 18 U.S.C. § 1343 and Counts Twenty-Six through Twenty-Eight charge filing a false tax return under 26 U.S.C. § 7206(1). The forfeiture allegation seeks a $30,120 money judgment.

Summary drafted by a model from the text of the original file linked on this page and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

Text recognized from a scanned document; may contain errors.

Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 1 of 21

UNITED STATES DISTRICT COURT
DISTRICT OF MASSACHUSETTS

UNITED STATES OF AMERICA Criminal No. 23cr10299
Violations:
Vv.
Counts One - Twenty-Five: Wire Fraud
DEAN A. TRAN,

(18 U.S.C. § 1343)

Counts Twenty-Six - Twenty-Eight: Filing a
False Tax Return
(26 U.S.C. § 7206(1))

Defendant

Forfeiture Allegation:
(18 U.S.C. § 981(a)(1)(C) and
28 U.S.C. § 2461)

INDICTMENT

At all times relevant to this Indictment:

General Allegations

Li The defendant, DEAN A. TRAN, was a resident of Fitchburg, Massachusetts.
a. From 2017 through 2020, TRAN served as an elected member of the Massachusetts
State Senate, representing Worcester and Middlesex counties, which included
Fitchburg. TRAN formerly served as a Fitchburg City Councilor from
approximately 2005 to 2017. After losing the 2020 election, TRAN’s term with
the Massachusetts State Senate ended on or about January 5, 2021.

b. TRAN owned a two-family residence in Fitchburg, Massachusetts (the “Fitchburg
Rental Property”).

2. The “Automotive Parts Company” was a New Hampshire-based retailer of automotive
parts that hired TRAN as a consultant in March 2021 and later hired him as a company employee

in September 2021.
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 2 of 21

3. The Massachusetts Division of Unemployment Assistance (“DUA”) is a state agency
located in Boston, Massachusetts that administers unemployment benefits programs in the
Commonwealth of Massachusetts.

4. The Internal Revenue Service (“IRS”) is an agency of the Department of the Treasury
responsible for enforcing and administering the tax laws of the United States. The IRS operates
an IRS Service Center in Andover, Massachusetts.

es In 2021, after having lost re-election to the Massachusetts State Senate, TRAN fraudulently
collected unemployment benefits by submitting false and fraudulent claims for unemployment
while earning income as a consultant for the Automotive Parts Company. TRAN obtained these
unemployment benefits through the Pandemic Unemployment Assistance program established
during the COVID-19 Pandemic.

6. In 2020, 2021 and 2022, TRAN filed false and fraudulent tax returns with the IRS by
materially underreporting his income. In 2020, 2021 and 2022, TRAN willfully underreported
income that he earned from the Fitchburg Rental Property. In 2021, TRAN willfully omitted
income that he earned as a consultant for the Automotive Parts Company.

The Pandemic Unemployment Assistance Scheme to Defraud

7. From in or about March 2021 through in or about September 2021, TRAN devised a
scheme to defraud DUA by filing false and fraudulent claims for pandemic unemployment

assistance benefits while working for and collecting income from the Automotive Parts Company.
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 3 of 21

Manner and Means of Scheme to Defraud

8. TRAN engaged in the following manner and means, among others, as part of the Pandemic

Unemployment Assistance Scheme to Defraud:

a.

b.

filing false and fraudulent weekly certifications with DUA;

falsely reporting that he was not working and that he was not receiving other
income;

falsely reporting that he was not able and available to work because of COVID-19;
sending invoices for consulting services to the Automotive Parts Company;

providing services to the Automotive Parts Company in exchange for
compensation;

depositing checks from the Automotive Parts Company into his personal checking
account; and

choosing to collect payment for services from the Automotive Parts Company as a
consultant, as opposed to a W-2 wage earner, to conceal his income from DUA.

Overview of Massachusetts Unemployment Insurance

9. In the Commonwealth of Massachusetts, Unemployment Insurance (“UI”) benefits are

funded by the UI Trust Fund, which is comprised of federal funds as well as monies obtained by

state-imposed taxes on employers. DUA is responsible for administering the UI program in

Massachusetts.

10. In accordance with Massachusetts General Law, Chapter 151A, Section 6A, elected

members of the State legislature are not eligible for UI benefits.

Overview of Pandemic Unemployment Assistance

11. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES

Act”) was signed into law. The CARES Act created a new temporary federal unemployment

3
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 4 of 21

insurance program called pandemic unemployment assistance (“PUA”). PUA provided
unemployment benefits for individuals who were not eligible for UI or other types of
unemployment (e.g., individuals who were self-employed, independent contractors, gig economy
workers). All COVID-19 UI claims, and PUA claims, were eligible to receive additional monies
and additional benefit weeks from temporary federal programs created by the CARES Act.
Eligibility for PUA claims was verified against quarterly earnings reports of W-2 wage earners
provided by employers to the Commonwealth of Massachusetts.

12. Along with the UI program, DUA administered and managed the PUA program in
Massachusetts. CARES Act program monies were received by DUA into a People’s United Bank
Account in Connecticut from the United States Treasury. The monies paid to the claimants for
these programs were transmitted via interstate wire communications from Connecticut to the
claimant’s designated bank account or the bank account for a Bank of America pre-paid debit card.
13. To receive PUA benefits, Massachusetts claimants were required, as applicable, to (i)
create an online account to submit the application (also known as PUA registration); (ii) provide
eligibility criteria; (iii) provide the reason(s) for unemployed status (¢.g., how COVID-19 affected
employment); and (iv) certify that all the statements in the application were true, among other
things. PUA claims submitted online to DUA were processed via a server in Colorado.

14. To continue to receive weekly PUA benefits, claimants were required to submit weekly
certifications online to MA DUA that confirmed that the applicant (i) did not work during the
weekly reporting period; and (ii) did not receive any income during the weekly reporting period.
Weekly certifications submitted online to PUA were also processed via a server in Colorado. It

was material to MA DUA that it received truthful, complete, and accurate information from

4
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 5 of 21

applicants in the PUA registration, weekly certification, and eligibility verification process, so that
PUA funds were disbursed to qualified and eligible recipients.

TRAN Applies for UI Benefits and Is Rejected
15. On January 6, 2021, the day after his term ended with the Massachusetts State Senate,
TRAN submitted an online application for UI benefits from the Commonwealth of Massachusetts.
16. On March 12, 2021, the Commonwealth of Massachusetts notified TRAN that it had denied
his UI claim. TRAN’s claim was denied because as a Massachusetts State Senator, he was not
eligible for UI benefits under Massachusetts law.

TRAN Starts Working for the New Hampshire Automotive Parts Company
17. On March 14, 2021, TRAN accepted a position as a consultant with the Automotive Parts
Company.
18. On March 16, 2021, TRAN signed an independent consulting agreement with the
Automotive Parts Company (the “Consulting Agreement”). The terms of the Consulting
Agreement provided that TRAN would earn $90 per hour providing services including, “scrum
master expertise and agile methodology as it relates to projects within the software development
teams and other ad hoc projects and processes.”
19. Also as part of the Consulting Agreement, TRAN agreed to timely file tax returns and make

payments in connection with fees that he received for his consulting services:

(c} Consultant 6 solely responsible fer, anc will file, ona thnely basis, all tax returns and payments required to
he filed with, or made to, any federal, stale or local tay authority with respect to the perlormance of services and receipt of
fees under this Agreement, Prior to commencing any work under tia Agreement), Cot sallarrt Shall provide Cleat with a
duly executed IRS For Ve,
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 6 of 21

20. The term of the Consulting Agreement was for three months until approximately June 16,
2021. The Automotive Parts Company and TRAN agreed to extend the consulting arrangement,
which ultimately concluded on or about September 17, 2021. As a consultant, TRAN regularly
sent invoices to the Automotive Parts Company using the names “DT Consulting Product and
Project Consultant,” “DT Consulting Product and Project Management,” and “DT Consulting
Agile and Scrum Management,” and listed his personal residence as the address for DT Consulting.
21. | TRAN’s invoices to the Automotive Parts Company showed that TRAN began performing
consulting services as early as March 20, 2021. TRAN’s first invoice to the Automotive Parts
Company was dated April 4, 2021, and billed the Automotive Parts Company for $5,355 in

consulting services that TRAN claimed to have performed from March 20, 2021 to April 3, 2021.

DT Consulting INVOICE # DT-1
Product and Project Consultant DATE: 4/4/2021

BILL TO: PAY TO: Dean Tran

Fitchburg, M4 01420

HOURS LINE
DATE DESCRIPTION UNIT PRICE TOTAL
March 20 5 §90/HR
March 22-March | 31! soostin
27 |
March 28-April | 2b S90/HR

3

roraL | 29.5 | TOTAL $9,355 |
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 7 of 21

Bde Subsequent to September 17, 2021, TRAN began working as a W-2 employee of the
Automotive Parts Company and began receiving regular paychecks, instead of working and being
paid as a consultant on an invoice-basis pursuant to the Consulting Agreement.
TRAN Applies For PUA Benefits

23. TRAN accepted the consulting position with the Automotive Parts Company on March 14,
2021. The next day, on March 15, 2021, TRAN caused an online application to be submitted for
PUA benefits. Subject to administrative penalties, including penalties for perjury, TRAN checked
the box stating that he was unemployed, partially unemployed or unable or unavailable to work
because of the following COVID-19 reason: “A child or other person in my household for which
I am the primary caregiver is unable to attend school or another facility that is closed as a direct
result of the COVID-19 public health emergency and such school or facility care is required for
me to work.”

24. OnMarch 16,2021, DUA advised TRAN that he had been approved for PUA benefits until

April 10, 2021 and further advised him that he must certify his eligibility for benefits every week:

You must certify your eligibility every week to continue receiving benefits. Failure to certify each week
will result in non-payment for that week.

25. | From March 2021 through December 2021, TRAN received the following total PUA

payments and Automotive Parts Company payments (approximate totals by month):
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 8 of 21

Month (2021) PUA Automotive Parts Company
March $15,060! n/a
April $1,255 n/a
May n/a $18,045
June $15,060 $8,820
July $5,020 $5,040
August $5,020 $13,365
September $2,510 $5,535
October n/a $11,920
November n/a $7,964
December n/a $11,913
TOTALS $43,925 $82,602

DUA Suspends PUA Benefits to TRAN in April 2021

26. On April 9, 2021, the DUA issued TRAN a “Notice of Non-Monetary Issue Determination

due to Employment Substantiation,” denying TRAN’s PUA claim and ceasing PUA payments to

TRAN after April 7, 2021.

' Eligible PUA applicants could apply for and receive PUA benefits retroactive to January
2021. In TRAN’s March 2021 application for PUA benefits, TRAN applied for and received PUA
benefits for weekly periods dating back from the week ending January 9, 2021 to the week ending

March 13, 2021.

8
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 9 of 21

TRAN Appeals PUA Suspension by Submitting Sham Employment Offer Letter to DUA and
Making Other False Statements

27. On April 12, 2021, TRAN appealed the DUA’s ineligibility determination. As part of his
appeal claim, TRAN submitted to the DUA an (i) appeal letter (the “Appeal Letter”) and (11) a
sham employment offer letter, backdated to December 29, 2020, purporting to be from the Chief
Executive Officer (“CEO”) of a New Hampshire-based company that specialized in the production
and retail distribution of Asian foods (the “Food Company”), offering TRAN employment with

the Food Company at an annual salary of $120,000 (the “Food Company Offer Letter”).

28. | TRANalso made false statements in his Appeal Letter, including as shown in the following

excerpt:

On April 12th, 2021]I filed an appeal online and has yet receive any notification.

(My situation has not changedjand base on my situation and the information | have
provided, the qualification and my eligibility under the PUA remains the same.

TRAN knew this statement to the DUA was false because by April 12, 2021, TRAN’s employment
situation had, in fact, changed in that TRAN was able to work and was working for the Automotive

Parts Company by that time.

TRAN Makes Misleading Statements and Conceals Material Facts at PUA Appeal
Hearing

29. On May 21, 2021, TRAN participated in a recorded telephone hearing, under oath with a
DUA Hearings Officer (the “PUA Appeal Hearing”). As part of the PUA Appeal Hearing, TRAN

was asked about the Food Company Offer Letter. TRAN testified under oath that: “I applied” and
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 10 of 21

“submitted my resume to an acquaintance” and that his resume “went to the CEO” and that he
“had a discussion with the CEO, as well as the, uh, the HR department.”

30. During the PUA Appeal Hearing, TRAN concealed from the Hearings Officer the fact that,
since as early as March 20, 2021, he had been working regularly as a consultant for the Automotive
Parts Company, and the fact that as early as May 4, 2021, he had begun receiving income from the
Automotive Parts Company.

DUA Reinstates TRAN’s PUA Benefits and TRAN Continues to Fraudulently Obtain PUA
Benefits

31. On/June 9, 2021, the DUA issued a written decision reversing the previous denial of PUA
benefits to TRAN and ruled that TRAN was eligible for PUA benefits, “beginning the week ending
January 2, 2021, and indefinitely thereafter, if otherwise eligible.”

32. For periods including the week ending March 27, 2021 to the week ending September 4,
2021, TRAN submitted false weekly certifications to the DUA in order to receive PUA benefits
via direct deposit to his bank account (ending 9555) totaling approximately totaling $30,120, on

the approximate dates as shown below:

DATE AMOUNT PAYER W/E PERIOD
03/31/2021 $1,255 MA DUA Cares Act 03/27/2021
04/07/2021 $1,255 MA DUA Cares Act 04/02/2021
06/10/2021 $11,2957 MA DUA Cares Act | 04/10/2021 to 06/05/2021
06/16/2021 $1,255 MA DUA Cares Act 06/12/2021
06/23/2021 $1,255 MA DUA Cares Act 06/19/2021
06/30/2021 $1,255 MA DUA Cares Act 06/26/2021
07/08/2021 $1,255 MA DUA Cares Act 07/03/2021

* This figure consisted of 9 individual payments of $1,255 each for each of the week ending
periods from April 10, 2021 through June 5, 2021 — the period during which the DUA had

suspended PUA payments to TRAN.
10
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 11 of 21

DATE AMOUNT PAYER W/E PERIOD
07/14/2021 $1255 MA DUA Cares Act 07/10/2021
07/21/2021 $1,255 MA DUA Cares Act 07/17/2021
07/28/2021 $1,255 MA DUA Cares Act 07/24/2021
08/04/2021 $1,255 MA DUA Cares Act 07/31/2021
08/11/2021 $1,255 MA DUA Cares Act 08/07/2021
08/18/2021 $1,255 MA DUA Cares Act 08/14/2021
08/25/2021 $1,255 MA DUA Cares Act 08/21/2021
09/01/2021 $1,255 MA DUA Cares Act 08/28/2021
09/09/2021 $1,255 MA DUA Cares Act 09/04/2021

TOTAL $30,120

33. TRAN falsely and fraudulently obtained these PUA benefits because (a) he claimed to not
be working on the weekly certifications, but he was in fact working for the Automotive Parts
Company; (b) he claimed to not be earning income on the relevant weekly certifications, but the
Automotive Parts Company had started making payments to him starting as early as April 22,
2021; and (c) he claimed that COVID-19 prevented him from working, but he was working for the
Automotive Parts Company as early as March 20, 2021.

34. Asone example, on September 5, 2021, TRAN caused a false certification to be submitted
to the DUA that represented that he did not work and that he did not receive any income for the

week ending Saturday, September 4, 2021, by selecting “No” to the queries below:

Earnings and Other Income
Did you work or telework between Sunday, August 29, 2021 and Saturday, September 4, 2021 ? This includes both full-time and part-time emp'oyment.

|

Dig you receive any other income between Sunday, August 29, 2021 end Saturday, September 4, 20217 This includes holiday pay, sick pay, anc vacation pay,

|

35. TRAN knew this certification was false because on the same date, September 5, 2021,

TRAN had prepared an invoice to the Automotive Parts Company that detailed the work that
11
Case 1:23-cr-10299-FDS Documenti1 Filed 11/16/23 Page 12 of 21

TRAN had performed during the week ending September 4, 2021, and the pay® that he was owed

for such services:

INVOICE

Agile and Scrum Management DATE: 9/5/2021

DUF ON RECEIPT

BILL TO: PAY TO: Dean Tran

Fitchburg, MA 01420

LINE

DATE DESCRIPTION UNIT PRICE TOTAL
; Provide Agile and Scrum consultancy and Manage Vendor 19.5 9o/HR | $1,755 |
August 23 - August 27 Portal, Sites, RAD, and Quality Management projects. | > | a
a ide i 4 F ancy ¢ : 1 1 : | | aed
August 30 - September 3 Provide Agile and Serum consultancy and Manage Vendor 7.5 | 590/HR | $1,575

Portal, Sites, R&D, Quality Management projects.

| TOTAL | 37 | TOTAL | $3,330 |

PUA Benefits End and TRAN Is Hired as Employee of the Automotive Parts Company
36. On August 4, 2021, the DUA notified TRAN by letter that PUA benefits were terminating
following the week ending September 4, 2021. TRAN’s final PUA payment was on September 9,

2021.

3 On September 16, 2021, the Automotive Parts Company issued a check to TRAN for
$5,535, which included payment for the $3,330 invoice (DT-12), below, and an earlier TRAN
invoice for $2,205 (DT-11).

12
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 13 of 21

37. On September 20, 2021, following the termination of PUA benefits, TRAN was hired as a
W-2 employee of the Automotive Parts Company, with the title, senior scrum manager.

38. TRAN’s status as an Automotive Parts Company employee, as opposed to a consultant,
afforded him numerous benefits that he was not qualified for before, including health insurance,
life insurance, and participation in the company’s retirement plan, among other benefits.

39. If TRAN had become a W-2 employee of the Automotive Parts Company prior to
September 2021, however, TRAN’s wages would have been reported to the state and, thus, the
DUA would have disqualified TRAN from receiving PUA benefits. By remaining as a consultant
for the Automotive Parts Company until early September 2021, TRAN was able to conceal his
employment from the DUA while he simultaneously collected both pay from the Automotive Parts

Company and PUA benefits.

False and Fraudulent Tax Returns

Background Regarding Tax Returns and TRAN’s Filing History

40. IRS Form 1040 is used by taxpayers to file an annual income tax return. On the Form
1040, taxpayers can choose a filing status including “Single,” “Married filing jointly,” and
“Married filing separately,” among others.

41. Schedule E is that form attached to a Form 1040 used to report income or loss from rental
real estate, among other types of income or losses.

42. Since at least 2017, and for calendar years 2017, 2018, 2019, 2020, 2021 and 2022, TRAN
and his wife filed Forms 1040, with a filing status, “Married filing jointly.” For each tax return,

TRAN electronically transmitted the returns to the IRS using a third-party tax preparation program.

13
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 14 of 21

The Fitchburg Rental Property
43. In 2020, 2021 and 2022, TRAN rented each of the two units in the Fitchburg Rental
Property to other individuals. In each of 2020, 2021 and 2022, TRAN filed a Schedule E with his
tax returns to show rental income, as well as ordinary and necessary expenses like repairs supplies,

and utilities, among other items.

44, Individuals who rented from TRAN paid by personal check, which TRAN deposited into
his bank account ending 9555.

4S. In 2020, 2021 and 2022, TRAN and his wife filed joint Form 1040 - United States
Individual Income Tax Returns (the “2020 Tax Return, the “2021 Tax Return, and the “2022 Tax
Return”). TRAN did not report all of the income that he earned from the Fitchburg Rental Property

on these tax returns:

a. Onthe 2020 Tax Return, TRAN reported $14,100 in gross rental income. TRAN’s
bank records show that he actually earned gross rental income of approximately
$27,544 in 2020 for the two units in the Fitchburg Rental Property. Therefore,
TRAN underreported rental income by approximately $13,444 in 2020. Despite
having two different units, TRAN reported only the approximate income received
in 2020 for one of the units, not both units.

b. On the 2021 Tax Return, TRAN reported $15,600 in gross rental income. However,
in 2021, TRAN actually earned gross rental income of approximately $30,855.
Therefore, TRAN underreported rental income by approximately $15,255 in 2021.
In 2021, TRAN again reported only the approximate income received for one of
the units, not both units.

c. Onthe 2022 Tax Return, TRAN reported $15,600 in gross rental income. However,
in 2022, TRAN actually earned gross rental income of approximately $31,200.
Therefore, TRAN underreported rental income by approximately $15,600 in 2022.
In 2022, TRAN again reported only the approximate income received for one of
the units, not both units.

14
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 15 of 21

Material Omission of Automotive Parts Company Income from Tax Return
46. TRAN’s 2021 Tax Return was also materially false and fraudulent in that TRAN did not
report any of the $54,720 in income that he earned as a consultant for the Automotive Parts

Company.

15
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 16 of 21

COUNTS ONE — TWENTY-FIVE
Wire Fraud
(18 U.S.C. § 1343)

The Grand Jury charges:

47. The Grand Jury re-alleges and incorporates by reference paragraphs 1-39 of this
Indictment.

48. On or about the dates listed below, in the District of Massachusetts, and elsewhere, the

defendant,

DEAN A. TRAN,

having devised and intending to devise a scheme and artifice to defraud, and for obtaining money
and property by means of materially false and fraudulent pretenses, representations and promises,
did transmit and cause to be transmitted by means of wire communications in interstate and foreign
commerce, writings, signs, signals, pictures and sounds for the purpose of executing the scheme

to defraud, as set forth below:

Count | Approximate Weekly Certification of PUA Claim
Date of
Certification

1 3/21/2021 Weekly Claim for Period 20-Mar-2021
2 3/28/2021 Weekly Claim for Period 27-Mar-2021
3 4/4/2021 Weekly Claim for Period 3-Apr-2021

4 4/11/2021 Weekly Claim for Period 10-Apr-2021
5 4/18/2021 Weekly Claim for Period 17-Apr-2021
6 4/25/2021 Weekly Claim for Period 24-Apr-2021
7 5/2/2021 Weekly Claim for Period 01-May-2021
8 5/9/2021 Weekly Claim for Period 08-May-2021
9 5/16/2021 Weekly Claim for Period 15-May-2021
10 5/23/2021 Weekly Claim for Period 22-May-2021
11 5/30/2021 Weekly Claim for Period 29-May-2021

16
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 17 of 21

Count | Approximate Weekly Certification of PUA Claim
Date of
Certification
12 6/6/2021 Weekly Claim for Period 05-Jun-2021
13 6/13/2021 Weekly Claim for Period 12-Jun-2021
14 6/20/2021 Weekly Claim for Period 19-Jun-2021
15 6/27/2021 Weekly Claim for Period 26-Jun-2021
16 7/04/2021 Weekly Claim for Period 03-Jul-2021
17 7/11/2021 Weekly Claim for Period 10-Jul-2021
18 7/18/2021 Weekly Claim for Period 17-Jul-2021
19 7/25/2021 Weekly Claim for Period 24-Jul-2021
20 8/01/2021 Weekly Claim for Period 31-Jul-2021
21 8/08/2021 Weekly Claim for Period 07-Aug-2021
22 8/15/2021 Weekly Claim for Period 14-Aug-2021
23 8/22/2021 Weekly Claim for Period 21-Aug-2021
24 8/29/2021 Weekly Claim for Period 28-Aug-2021
25 9/05/2021 Weekly Claim for Period 04-Sep-2021

All in violation of Title 18, United States Code, Section 1343.

17
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 18 of 21

COUNTS TWENTY-SIX — TWENTY-EIGHT
Filing a False Tax Return
(26 U.S.C. § 7206(1))

The Grand Jury further charges:

49. The Grand Jury re-alleges and incorporates by reference paragraphs 1-46 of this
Indictment.
50. On or about dates set forth below, in the District of Massachusetts, and elsewhere, the
defendant,

DEAN A. TRAN,

did willfully make and subscribe a U.S. Individual return, for the calendar years set forth below,
each of which was verified by a written declaration that it was made under the penalties of perjury,
and which was filed with the Director, Internal Revenue Service, and each of which the defendant
did not believe to be true and correct as to every material matter in that each return understated
defendant’s total income, as a result of which each return understated the amount of taxes due and

owing for that year.

Count Calendar Year Approximate Filing Date
26 2020 5/17/2021
ar 2021 4/18/2022
28 2022 4/11/2023

All in violation of Title 26, United States Code, Section 7206(1).

18
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 19 of 21

FORFEITURE ALLEGATION
(18 U.S.C. § 981(a)(1)(C) and 28 U.S.C. § 2461(c))

The Grand Jury further finds:
1, Upon conviction of one or more of the offenses in violation of Title 18, United
States Code, Section 1343, set forth in Counts One through Twenty-Five, the defendant,
DEAN A. TRAN,
shall forfeit to the United States, pursuant to Title 18, United States Code, Section 981(a)(1)(C),
and Title 28, United States Code, Section 2461(c), any property, real or personal, which
constitutes or is derived from proceeds traceable to the offenses. The property to be forfeited
includes, but is not limited to, the following asset: |
a. $30,120, to be entered in the form of a forfeiture money judgment.

De If any of the property described in Paragraph 1, above, as being forfeitable
pursuant to Title 18, United States Code, Section 981(a)(1)(C), and Title 28, United States Code,
Section 2461(c), as a result of any act or omission of the defendant --

a. cannot be located upon the exercise of due diligence;

b. has been transferred or sold to, or deposited with, a third party;
c. has been placed beyond the jurisdiction of the Court;

d. has been substantially diminished in value; or

e. has been commingled with other property which cannot be divided without
difficulty;

it is the intention of the United States, pursuant to Title 28, United States Code, Section 2461(c),
incorporating Title 21, United States Code, Section 853(p), to seek forfeiture of any other

property of the defendant up to the value of the property described in Paragraph 1 above.
19
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 20 of 21

All pursuant to Title 18, United States Code, Section 981(a)(1)(C), and Title 28, United

States Code, Section 2461(c).

20
Case 1:23-cr-10299-FDS Document1 Filed 11/16/23 Page 21 of 21

A TRUE BILL

REPERSON

JOHN T. MULCAHY

DUSTIN CHAO

ASSISTANT UNITED STATES ATTORNEYS
DISTRICT OF MASSACHUSETTS

District of Massachusetts: November 16, 2023
Returned into the District Court by the Grand Jurors and filed.

/s/ Leonardo T. Vieira, signed at 12:38pm
DEPUTY CLERK

21


File and source

File

1-indictment.pdf

Size

21,777,923 bytes

SHA-256

35047ca44407f29e7bd2df682ae5900b4bc6834b4c871592d33c5045d4ef573d

Our copy

1-indictment.pdf

Original

archive.org