On January 5, 2018, in the Western District of Arkansas, former Internal Revenue Service (IRS) employee Ryan Payne pleaded guilty to aggravated identity theft and false representation of a Social Security Number (SSN).¹ Payne was indicted for the offenses in July 2017.²

Payne was employed as a revenue agent at the IRS in Fayetteville, Arkansas, until January 2015, when he resigned.³ According to the indictment, in April 2015 and in August 2015, Payne, knowingly and with the intent to deceive, falsely represented two SSNs to be his own while applying for a loan and applying for a bank account, respectively, when in fact neither of the SSNs was assigned to him.⁴

Payne admitted that one of these SSNs was obtained during his employment with the IRS. Specifically, as part of his duties as a revenue agent, Payne conducted an audit of the victim's business. During the audit, the victim provided Payne with a flash drive containing business records and personal identifying information. Payne admitted he kept the flash drive after his resignation from the IRS and later retrieved the personal information from it.⁵

The victim was notified by Credit Secure that his identity had been compromised and multiple credit accounts were set up using his name, date of birth, and SSN. To wit, Payne had set up an account at Synchrony Bank using the victim's SSN, but a business name and billing address associated with himself.⁶

Payne could face a maximum sentence of five years' imprisonment for misuse of the SSN, plus a mandatory consecutive term of imprisonment of two years for aggravated identity theft.⁷ A sentencing date has not been scheduled.⁸

¹ W.D. Ark. Plea Agr. filed Jan. 5, 2018.
² W.D. Ark. Indict. filed July 26, 2017.
³ W.D. Ark. Plea Agr. filed Jan. 5, 2018.
⁴ W.D. Ark. Indict. filed July 26, 2017.
⁵ W.D. Ark. Plea Agr. filed Jan. 5, 2018.
⁶ Id.
⁷ Id.
⁸ W.D. Ark. Crim. Docket as of Jan. 19, 2018.