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October 27, 2020

Pennsylvania Woman Sentenced for Corruptly Endeavoring to Obstruct or Impede the Due Administration of the IRS

On August 25, 2020, in the Eastern District of Pennsylvania, Dorothy Recarde was sentenced for corruptly endeavoring to obstruct or impede the due administration of the Internal Revenue Service (IRS). Recarde filed two false liens against an IRS revenue officer.

According to the court documents, in the performance of an IRS revenue officer's official duties, the revenue officer initiated collections activities against Recarde's company, Summerbeam Woodworking, Inc. In response, beginning on March 31, 2014 through April 17, 2014, Recarde knowingly made a false claim of a lien and encumbrance against the revenue officer for $15,000,000. Recarde knew and had reason to know that neither she nor Summerbeam Woodworking, Inc. had a claim against the revenue officer.

Recarde was sentenced to 12 months in prison and one year of supervised release. Recarde is ordered to pay a fine of $25,000, and a special assessment fee of $100.

    Source:  The facts in this case narrative come from the following publicly available documents: E.D. Pa., Judgment in a Criminal Case, filed September 2, 2020, and E.D. Pa., Indictment, filed March 28, 2019.