On March 8, 2021, in the District of Maryland, former Internal Revenue Service (IRS) Management Analyst Sheila Faine Miles waived indictment and pled guilty to filing false, fictitious, and fraudulent tax returns.

According to the court documents, around January 2017 through May 2018, Miles knowingly filed fraudulent tax returns for Tax Year 2016 in an attempt to defraud the IRS of $1,433,619 in refund claims. Miles filed an IRS Form 1040, U.S. Individual Income Tax Return, for the salary she earned while employed at the IRS as a Management Analyst for the Office of Chief Counsel and requested a refund of $7,608. Miles also filed an additional IRS Form 1040 that did not include her IRS salary or a legitimate income source and requested a refund of $600,120.

Subsequently, Miles filed IRS Form 1040X, Amended U.S. Individual Income Tax Return, and claimed a refund of $833,499. To support her fraudulent claims, Miles submitted numerous frivolous mortgage documents, as well as Uniform Commercial Code filings.

At sentencing, Miles faces up to five years' imprisonment, a three-year period of supervised release, a fine of up to $250,000, and a special assessment fee of $100.

Source:  The facts in this case narrative come from the following publicly available documents: D. Md., Waiver of Indict., March 8, 2021; D. Md., Plea Agr., March 8, 2021; and D. Md., Plea Agr. Correction, March 8, 2021.