Indictment — United States v. Roosevelt Fernandez, District of Massachusetts (Document 19)

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An Indictment filed 02/04/21 as Document 19 in United States of America v. Roosevelt Fernandez, Criminal No. 21cr10046, in the U.S. District Court for the District of Massachusetts. Count One charges wire fraud under 18 U.S.C. § 1343 and Count Two charges aggravated identity theft under 18 U.S.C. § 1028A, both on or about February 6, 2020. The grand jury alleges a scheme from in or about 2018 through in or about December 2020 to defraud the IRS and the Massachusetts Department of Revenue by filing fraudulent personal tax returns in the names of real people. It alleges that one fraudulent return also produced a CARES Act stimulus check, and includes a forfeiture allegation.

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Case 1:21-cr-10046-RGS Document 19 Filed 02/04/21 Page 1 of 6

UNITED STATES DISTRICT COURT
DISTRICT OF MASSACHUSETTS

imi 21cr10046
UNITED STATES OF AMERICA Criminal No.

Violations:
V.
Count One: Wire Fraud

ROOSEVELT FERNANDEZ, (18 U.S.C. § 1343)

Defendant Count Two: Aggravated Identity Theft

(18 U.S.C. § 1028A)

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
1. Defendant Roosevelt Fernandez (“FERNANDEZ”) was an individual residing in Salem,
Massachusetts.
2. Inor about 2018, FERNANDEZ obtained an Employment Identification Number
(“EIN”) in the name of his business, Soluciones Multi Service (“SMS”). FERNANDEZ used
this EIN to establish a business checking account for SMS at Santander Bank.

Scheme to Defraud

3. From in or about 2018 through in or about December 2020, FERNANDEZ engaged in a
scheme to defraud the United States Internal Revenue Service (“IRS”) and the Commonwealth of
Massachusetts, Department of Revenue (“DOR”) by filing fraudulent personal tax returns in the

names of real people.
Case 1:21-cr-10046-RGS Document 19 Filed 02/04/21 Page 2 of 6

4. In furtherance of this scheme, FERNANDEZ obtained identity information regarding
various individuals (the “taxpayers”) and prepared fraudulent personal tax returns in their names
but without their permission.

5. On the fraudulent tax returns, FERNANDEZ falsely indicated that the taxpayers were
entitled to large refunds, attached fraudulent W-2s that provided false employment information
regarding the taxpayers, and listed his home address in Salem, Massachusetts as the taxpayers’
address.

6. FERNANDEZ filed the fraudulent tax returns electronically from Massachusetts. Each of
the federal tax returns, Forms 1040, was then transmitted electronically to an IRS processing center
outside of Massachusetts.

7. Asaresult of the fraudulent returns, FERNANDEZ received IRS and DOR refund checks
in the names of the taxpayers. FERNANDEZ received the refund checks via mail at his home
address.

8. Upon receipt of the fraudulent refund checks, FERNANDEZ deposited them into an SMS
bank account that he controlled.

9. Asaresult of filing of one fraudulent tax return, FERNANDEZ also received a Coronavirus
Aid, Relief, and Economic Security Act (“CARES Act”) stimulus check in the name of a taxpayer
and deposited this check into the SMS bank account.

10. FERNANDEZ withdrew and used the proceeds of the IRS and DOR checks written in the

names of the taxpayers for his own personal benefit.
Case 1:21-cr-10046-RGS Document 19 Filed 02/04/21 Page 3 of 6

COUNT ONE
Wire Fraud
(18 U.S.C. § 1343)
The Grand Jury charges:

11. The Grand Jury re-alleges and incorporates by reference paragraphs 1-10 of this
Indictment.

12. On or about February 6, 2020, in the District of Massachusetts, and elsewhere, the
defendant,

ROOSEVELT FERNANDEZ,

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, that is, he electronically filed a 2019 Form 1040, U.S. Individual Income Tax Return

from Massachusetts in the name of a person whose initials are X.G.

All in violation of Title 18, United State Code, Section 1343.
Case 1:21-cr-10046-RGS Document 19 Filed 02/04/21 Page 4 of 6

COUNT TWO
Aggravated Identity Theft
(18 U.S.C. § 1028A)
The Grand Jury further charges:

13. The Grand Jury re-alleges and incorporates by reference paragraphs 1-10 of this
Indictment.

14. On or about February 6, 2020, in the District of Massachusetts, and elsewhere, the
defendant,

ROOSEVELT FERNANDEZ,

did knowingly transfer, possess, and use, without lawful authority, a means of identification of
another person during and in relation to a felony violation enumerated in 18 U.S.C. § 1028A(c),

that is, wire fraud, in violation of 18 U.S.C. § 1343, as charged in Count One.

All in violation of Title 18, United States Code, Section 1028A(a)(1).
Case 1:21-cr-10046-RGS Document 19 Filed 02/04/21 Page 5 of 6

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

iF Upon conviction of the offense in violation of Title 18, United States Code, Section

1343, set forth in Count One, the defendant,

ROOSEVELT FERNANDEZ,
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.

2. 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 | above.

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

States Code, Section 2461(c).


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