United States v. Fountain

Between 2007 and 2012, Fountain, an IRS employee, helped orchestrate several schemes that involved filing false tax returns, claiming refunds under the Telephone ExciseTax Refund,the First Time Homebuyer Credit, or the American Opportunity Tax Credit. Fountain employed her knowledge of IRS fraud detection to avoid detection. Fountain and Ishmael enlisted people, including Johnson, to recruit claimants to provide their personal information in exchange for part of a cash refund. A jury convicted Fountain, Ishmael, and Johnson on multiple counts of conspiracy and filing false claims to the IRS, 18 U.S.C. 286, 287. Fountain was also convicted of Hobbs Act extortion and making or presenting false tax returns, 18 U.S.C. 1951(a); 26 U.S.C. 7206. Additionally, Johnson was convicted of filing false claims while on pretrial release. The court sentenced Fountain to 228 months in prison and ordered her to pay $1,740,221 in restitution; sentenced Ishmael to 144 months and $1,750,809 in restitution; and sentenced Johnson to 216 months in prison and to pay $1,248,592 in restitution. Each sentence fell within the Guidelines range after various enhancements were applied. The Third Circuit affirmed. View "United States v. Fountain" on Justia Law