On December 4, 2017, Nancy Frye was sentenced in the District of Connecticut for conspiracy to commit wire fraud.1 A criminal complaint was previously filed on September 13, 2016, charging Frye and her accomplice Douglas Martin with the offense in connection with an IRS impersonation scheme.2 Frye and Martin were subsequently arrested by TIGTA special agents on September 15, 2016.3
The scheme to defraud in this matter involves individuals misrepresenting themselves as employees of the IRS during unsolicited telephone calls to intended victims. During the calls, the impersonator tells the victim that he/she has outstanding IRS debt and that funds must be wired immediately.4
According to the criminal complaint, in October 2015, Frye received telephone calls and text messages from individuals who successfully recruited her to pick up money that was wired through MoneyGram and Western Union and to deposit the money into specific bank accounts. Frye, in turn, recruited Martin and others to assist her in picking up the wired funds from locations in Connecticut. Between October 2015 and May 2016, Frye and others working at her direction received approximately $547,000 in wired funds. Frye received approximately $40 per transaction and made approximately $500 per day.5
Martin was previously sentenced to a total of 41 months' imprisonment, followed by three years of supervised release. He was also ordered to pay restitution in the amount of $279,881.13.6 Frye was sentenced to a total of 60 months' imprisonment, followed by three years of supervised release, during which time she may be subject to psychiatric and/or psychological evaluation and substance abuse treatment at the discretion of a U.S. probation officer. Frye was also ordered to pay $588,221.01 in restitution.7
1 D. Conn. Judgment filed Dec. 4, 2017.
2 D. Conn. Criminal Complaint filed Sept. 13, 2016.
3 U.S. Dept. of Justice Press Release issued Sept. 15, 2016.
4 D. Conn. Criminal Complaint filed Sept. 13, 2016.
5 Id.
6 D. Conn. Judgment filed Nov. 2, 2017.
7 D. Conn. Judgment filed Dec. 4, 2017.