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February 27, 2018

South Florida Man Pleads Guilty to Theft of Federal Tax Refunds

On December 13, 2017, in the Southern District of Florida, Carl Andre Guillaume pleaded guilty to theft of Federal tax refunds.1 Guillaume had been indicted for the offense on October 10, 2017,2 after agents of the Treasury Inspector General for Tax Administration had arrested him on September 27, 2017.3

According to the indictment, from about June 17, 2017 through September 27, 2017, Guillaume knowingly and willfully conspired with another to receive, conceal, and retain a U.S. Department of the Treasury tax refund check, with the purpose of unjustly enriching himself. They did so knowing the check to have been stolen.4

As part of the conspiracy, on June 20, 2017, Guillaume opened three Bank of America accounts under the name "K.B. Trust."5 When opening the accounts, Guillaume presented corporation documents filed with the State of Florida, which listed him as the registered agent/officer. Three days after opening the accounts, Guillaume deposited into one of them a U.S. Treasury check in the amount of $133,008, which was issued to K.B. Trust for a tax refund.6 He and an alleged coconspirator then began writing and cashing checks payable to themselves, which were drawn on the same account.7

The Treasury check was confirmed to be a genuine trust fund income tax refund check. The trustee for K.B. Trust was identified and interviewed, and confirmed that he/she had not received an anticipated Federal tax refund check in the amount of $133,008, that he/she did not authorize anyone else to open a bank account in the name of K.B. Trust at Bank of America, and that he/she did not authorize or endorse the check to anyone else for deposit.8

Sentencing is scheduled for March 2, 2018.9 Guillaume could face a maximum of 10 years' imprisonment, followed by three years' supervised release and a fine up to $250,000.10 The court could further impose a special assessment fee and restitution in the amount of $133,008. Additional legal actions are anticipated.11

    1 S.D. Fla. Plea Agr. filed Dec. 15, 2017.
    2 S.D. Fla. Indict. filed Oct. 10, 2017.
    3 S.D. Fla. Crim. Docket as of Jan. 3, 2018.
    4 S.D. Fla. Indict. filed Oct. 10, 2017.
    5 Id.
    6 S.D. Fla. Crim. Compl. filed Sep. 29, 2017.
    7 S.D. Fla. Indict. Filed Oct. 10, 2017.
    8 S.D. Fla. Crim. Compl. filed Sep. 29, 2017.
    9 S.D Fla. Crim. Docket as of Jan 3, 2018.
    10 S.D. Fla. Plea Agr. filed Dec. 15, 2017.
    11 Id.