A Placerville couple has been indicted in a tax fraud case that resulted in charges earlier this year against the owner and employees of a Placerville tax preparation business.
Charles and Victoria Tingler were arrested today on suspicion of conspiracy to defraud the United States and filing multimillion-dollar liens against government officials.
The superseding indictment, unsealed today in U.S. District Court in Sacramento, adds the Tinglers and also adds charges for Teresa Marie Marty. Marty, who owned and operated a tax preparation business called Advanced Financial Services, is also charged with filing liens against the property of three IRS employees and filing liens of at least $84 million against the property of two U.S. Justice Department attorneys.
According to the superseding indictment, the Tinglers were clients of Marty and Advanced Financial Services, who filed a false tax return in 2008 fraudulently claiming a refund of $348,415. The indictment charges the Tinglers, as well as Marty, with filing this tax return. When the IRS tried to collect the fraudulently obtained refund, Charles and Victoria Tingler allegedly filed multiple liens against the IRS revenue officer who was handling their collection case, according to a federal Department of Justice news release.
According to court documents, Marty and the Tinglers are also charged with multiple counts of unlawfully using the Social Security numbers of the government employees in the liens they filed with the California Secretary of State.
The indictment charges Marty, Charles Tingler and Advanced Financial Services office manager Pamela Harris of Placerville with participating in a conspiracy to defraud the IRS. The indictment alleges that as part of the conspiracy, Harris and Marty engaged a commercial collection agency to collect one of the three false liens that Charles Tingler had filed, one of which was for $500,000.
Marty, Harris and Marty's daughter-in-law, Rebecca Bandera-Marty of Shingle Springs, a tax return preparer and notary with the firm, were previously indicted in June for a large-scale tax-fraud scheme. Those charges are included in the superseding indictment.
According to the superseding indictment, in 2008 and 2009, Marty, Bandera-Marty and Harris conspired to file at least 250 false individual federal income tax returns on behalf of individuals who resided in 26 states, claiming more than $60 million in false federal income tax refunds.
If convicted, the defendants could face up to five years in prison for the conspiracy charge as well as each charge of filing a false claim and unlawfully disclosing a Social Security number, according to federal officials. Each retaliatory lien count carries a maximum penalty of 10 years in prison.
The case resulted from an investigation by the Treasury Inspector General for Tax Administration and by IRS-Criminal Investigation.