On January 23, 2018, in the District of South Carolina, E'Shellah Calhoun pleaded guilty to conspiracy for her role in a scheme involving the impersonation of IRS employees.1 Calhoun was indicted for the conspiracy and other offenses on June 20, 2017,2 and was arrested in Rock Hill, South Carolina, on June 28, 2017, by Treasury Inspector General for Tax Administration special agents.3
According to the indictment, from at least March 2015 until June 20, 2017, Calhoun knowingly conspired with others to devise a scheme to defraud and to obtain money by means of false and fraudulent representations. The conspiracy included falsely pretending to be an officer or employee acting under the authority of the United States and obtaining property by the wrongful use of fear.4
Members of the conspiracy would contact individuals and pretend to be employees of the IRS, demanding that money be sent to specified bank accounts in order to settle outstanding tax delinquencies. Victims were told they would face the consequence of a criminal tax prosecution if the delinquencies were not resolved. Victims were instructed to wire funds to a specified bank account, which Calhoun and others then withdrew for their own personal benefit.5
Calhoun could face up to five years' imprisonment for the offense.6 Her sentencing is scheduled for May 15, 2018.7
1 D.S.C. Plea Agr. filed Jan. 23, 2018.
2 D.S.C. Indict. filed June 20, 2017.
3 D.S.C. Executed Arrest Warrant filed June 29, 2017.
4 D.S.C. Indict. filed June 20, 2017.
5 Id.
6 D.S.C. Plea Agr. filed Jan. 23, 2018.
7 D.S.C. Crim. Docket as of Feb. 9, 2018.