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January 31, 2018

Former IRS Revenue Agent Sentenced for False Statements and Aggravated Identity Theft

On November 7, 2017, in the District of New Mexico, former Internal Revenue Service (IRS) employee Joan Mobley was sentenced on charges of making false statements and of aggravated identity theft.1 Mobley was initially charged with the offenses in December 2014 in a 28-count indictment;2 she pled guilty on March 13, 2017.3

According to the court documents, Mobley was previously employed as a revenue agent for the IRS and in that capacity was responsible for conducting audits of small businesses.4 The Indictment charged that between about December 2010 and December 2011, Mobley willfully and knowingly made materially false, fictitious, and fraudulent statements in matters within the jurisdiction of the IRS and knowingly transferred, possessed, and used the means of identification of another person without lawful authority.5

Specifically, the Indictment alleged Mobley made false statements and representations to the IRS concerning seven taxpayers. She falsely stated and represented to the IRS that the taxpayers had consented to the extension of time to assess employment taxes and/or had agreed to the assessment and collection of additional tax. In fact, none of these taxpayers had consented or agreed to these items. Additionally, Mobley unlawfully used the identification of these seven taxpayers in connection with her false statements to the IRS.6

In her plea agreement, Mobley unambiguously admitted that while she was a revenue agent, she was assigned to conduct an audit of a business based in Yuba City, California. She acknowledged that she did not complete the audit as assigned, however, and instead falsified official records incorrectly showing that she had completed the audit. In doing so, Mobley signed the name of the company president to the records, knowing that she did not have permission from the president or any other company representative to do so or to act on behalf of the business in any way, including with respect to taxes.7

Mobley further admitted that she falsified the SS-10, Consent to Extend the Time to Assess Employment Taxes, to falsely represent that an authorized party of the business had agreed to an extension of time to assess employment taxes, knowing this was not true. Mobley also falsified a Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment (Excise or Employment Tax), to state that the company agreed to the assessment and collection of additional tax. Again, Mobley knew at the time she falsified the form that no representative of the business had consented to the assessment and collection of additional tax.8

Mobley was sentenced to a period of 27 months in prison, followed by three years of supervised release. MOBLEY was also ordered to pay restitution in the amount of $39,738.32, and a $4,000 fine.9 In addition, MOBLEY was ordered to participate in a 500-hour drug treatment program.10

    1 D.N.M. Docket as of Nov 22, 2017; D.N.M. Plea Agr. filed Mar. 13, 2017.
    2 D.N.M. Indict. filed Dec. 3, 2014.
    3 D.N.M. Plea Agr. filed Mar. 13, 2017.
    4 Id.
    5 D.N.M. Indict. filed Dec. 3, 2014.
    6 Id.
    7 D.N.M. Plea Agr. filed Mar. 13, 2017.
    8 Id.
    9 D.N.M. Docket as of Nov 22, 2017.
    10 D.N.M. Sentencing Minute Sheet filed Nov 7, 2017.