Opinion ID: 3168445
Heading Depth: 2
Heading Rank: 2

Heading: Defendant Angulo’s Personal Tax Fraud

Text: In addition to the scheme with Zuloaga outlined above, it is undisputed that Defendant Angulo also filed fraudulent OID tax returns and amended tax returns on her own behalf, although the IRS never paid her any of the requested tax refunds. 5 Case: 15-10998 Date Filed: 01/11/2016 Page: 6 of 17 In particular, in October 2008, Defendant Angulo filed a 1040 form for the 2007 tax year falsely claiming a tax refund of $305,898. In May 2009, she filed an amended income tax return for the 2005 tax year falsely reporting federal income tax withholding of $837,834 and fraudulently claiming a tax refund of $533,889. On the same day, Defendant Angulo also filed a fraudulent OID tax return and amended income tax return for the 2006 tax year that falsely reported a federal income tax withholding of $2,591,193 and fraudulent claimed a tax refund of $1,686, 201. In May 2010, she filed a fraudulent tax return for the 2008 tax year that falsely reported a federal income tax withholding of $837,013 and fraudulently claimed a tax refund of $479,057. In total, Angulo personally claimed $3,005,045 in fraudulent tax refunds. As she had done for her clients, Defendant Angulo sent the IRS packets of documents, including fictitious 1099-A forms, fictitious “Private Bonds for Setoff” or “Private Offset Discharging and Indemnity Bond”, and marked on some documents “Accepted for value exempt from levy.” In July 2010, Angulo left a voicemail for an IRS agent stating that she had never prepared a tax return. Much of this conduct was charged in a count in Angulo’s indictment, which the government dismissed pursuant to Angulo’s plea deal.