On December 8, 2020, in the Eastern District of California, former Internal Revenue Service (IRS) tax examiner Marcela Heredia was sentenced to six years in prison for wire fraud, aggravated identity theft, and making and subscribing a false return. Heredia was indicted on April 6, 2017, for devising a scheme to defraud the IRS and taxpayers by submitting fraudulent income tax returns.

According to the court documents, beginning around February 2011 and continuing through September 2013, Heredia worked at the IRS and at a transitional living center where young adults reside. Heredia told residents at the transitional living center that she was an IRS employee who could prepare their individual tax returns. Rather than completing tax returns as agreed, Heredia told the residents they did not earn enough income to file a tax return. Without their knowledge, Heredia then used the residents' personal identifying information, to include full names and Social Security Numbers, to file fraudulent individual tax returns with the IRS. The tax returns contained false employers, education expenses, wages, and dependents. On each fraudulent tax return, Heredia indicated the IRS should send the refunds to her. In the individual tax returns submitted to the IRS, Heredia falsely claimed more than $20,000 in refunds.

Heredia was sentenced to six years' imprisonment, three years' supervised release, ordered to pay restitution in the amount of $39,905, and a special assessment fee of $1,200.

Source:  The facts in this case narrative come from the following publicly available documents: E.D. Cal., J., December 8, 2020, and E.D. Cal., Indict., April 6, 2017.