司法部首次"全国税务执法行动"收网：76名被告涉税务欺诈逾4.9亿美元
美国司法部10月14日宣布，司法部国家欺诈执法司（National Fraud Enforcement Division）与美国国税局刑事调查局（IRS-CI）在司法部首个"全国税务执法行动"（National Tax Enforcement Surge）中，针对全国税务欺诈采取了一系列执法行动：自9月初至10月14日约六周内，该司税务科与全美35个联邦检察官办公室对76名被告采取检控行动，这些被告被指控及已被证实的犯罪行为意图给联邦政府造成的预计收入损失超过4.9亿美元。
司法部表示，检方在行动中共提出23项新的刑事指控，涉及31名被告，仅这批新指控的预计图谋损失就超过约3.5亿美元；此外，税务科与各联邦检察官办公室还参与了约39起其他执法行动，包括庭审、认罪和量刑，涉及另外45名被告，预计图谋损失近1.4亿美元。
司法部副部长托德·布兰奇表示："通过税务欺诈窃取的每一美元，都是从美国人民手中夺走的一美元。我们在这次集中行动中查出的问题只是冰山一角。司法部致力于扩大调查、揭露蓄意逃避问责的骗局，因为欺诈者将无处藏身。"负责国家欺诈执法司的助理司法部长科林·M·麦克唐纳表示，六周内该司税务科、35个联邦检察官办公室和国税局刑事调查局对70多名被告采取了行动，这些人企图从财政部窃取超过4.9亿美元。国税局局长弗兰克·J·比西尼亚诺表示："这次执法行动为纳税人带来了成果。"国税局刑事调查局局长兼首席税务合规官贾罗德·库普曼表示，这些案件涉及数亿美元已查明的对美国的税务损失。
司法部在新闻稿中列出多起重点案件。马里兰区案件中，建筑公司纳瓦雷特兄弟建筑公司（Navarrete Brothers Construction Inc.）独资业主马丁·纳瓦雷特（Martin Navarrete）被起诉，涉案金额280万美元。起诉书指控，纳瓦雷特全权掌控公司财务，负责代扣代缴员工信托基金税、通过941表向国税局申报就业税并缴纳税款；2020年9月至2025年12月间，他被指故意未如实申报和缴纳应缴的信托基金税，并未提交2020至2024年度的公司所得税申报表和个人所得税申报表。马里兰区联邦检察官凯利·海斯出席了当天的公布活动。
另一起重点案件在德克萨斯州北区起诉：四名德州居民被控共谋欺诈美国等罪名，推销一种欺诈性信托避税方案。起诉书称，该方案被用于隐匿超过15亿美元收入，给国税局造成的预计税务损失超过2亿美元；被告向客户收取往往超过10万美元的费用，谎称客户可将收入转入虚假信托以无限期递延纳税，同时继续享用和控制自己的资产和收入，并鼓动部分客户倒签信托日期、提交修正申报以骗取往年退税。在佐治亚州北区，三名墨西哥公民被控以他人墨西哥身份证件取得个人纳税人识别号（ITIN），以他人名义提交虚假申报骗取退税，并通过支票兑现公司兑现了超过16,000张美国财政部退税支票，涉案金额7,400万美元。在俄亥俄州北区，克利夫兰居民谢丽塔·布克（Sherita Booker）9月30日被控为数百名客户编制虚假申报骗取大额退税，涉案金额约1,180万美元，手法包括为不存在的企业和员工虚报新冠病假抵免等。此外，德克萨斯州福尼居民马奎斯·阿尔·贝（Marquis Al Bey）已于9月17日在马里兰区认罪，其税务退税欺诈共谋企图骗取超过3,500万美元退税。
司法部表示，国家欺诈执法司于今年4月7日宣布成立，专门调查和起诉针对美国公众的欺诈行为，相关工作支持由副总统J.D.·万斯主持的总统"消除欺诈工作组"。司法部同时提醒，起诉书仅为指控，所有被告在被法庭排除合理怀疑地证明有罪之前均推定无罪。
DOJ's First National Tax Enforcement Surge Targets 76 Defendants in More Than $490 Million in Tax Fraud
The U.S. Department of Justice announced on October 14 that its National Fraud Enforcement Division, together with IRS Criminal Investigation (IRS-CI), has carried out a series of enforcement actions against tax fraud nationwide in the Department's first National Tax Enforcement Surge. Over roughly six weeks, from early September through October 14, the Division's Tax Section and 35 U.S. Attorneys' Offices across the country took prosecutorial action against 76 defendants whose charged and proven conduct was intended to cause estimated revenue losses to the United States of more than $490 million.
The Department said prosecutors brought 23 new criminal charges against 31 defendants during the surge, with the intended losses in those new cases alone exceeding approximately $350 million. The Tax Section and the U.S. Attorneys' Offices also participated in approximately 39 other enforcement actions — including trials, guilty pleas and sentencings — involving 45 additional defendants and intended losses of nearly $140 million.
"Every dollar stolen through tax fraud is a dollar taken from the American people. What we uncovered in this surge is just the tip of the iceberg. The Department of Justice is committed to expanding investigations and exposing schemes designed to evade accountability — because fraudsters will have nowhere to hide," said Deputy Attorney General Todd Blanche. Assistant Attorney General Colin M. McDonald, who leads the National Fraud Enforcement Division, said that in six weeks the Division's Tax Section, 35 U.S. Attorneys' Offices and IRS-CI took action against more than 70 defendants who sought to steal more than $490 million from the Treasury. IRS Commissioner Frank J. Bisignano said the surge "delivered results for taxpayers." Jarod Koopman, Chief Tax Compliance Officer and IRS-CI Chief, said the cases involved hundreds of millions of dollars in identified tax losses to the United States.
The Department detailed several major cases. In the District of Maryland, Martin Navarrete, sole owner of Navarrete Brothers Construction Inc., was charged in a case involving $2.8 million. The indictment alleges that Navarrete exercised total control over the company's finances, was responsible for withholding trust fund taxes from employees' wages, reporting employment taxes to the IRS on Form 941, and paying over those taxes — and that from September 2020 through December 2025 he willfully failed to truthfully account for and pay over the required trust fund taxes, and failed to file corporate and individual income tax returns for 2020 through 2024. Kelly Hayes, the U.S. Attorney for the District of Maryland, attended the announcement.
In the Northern District of Texas, four Texas residents were indicted for conspiracy to defraud the United States and related crimes for marketing a fraudulent trust tax scheme. The indictment alleges the scheme was used to conceal more than $1.5 billion in income, resulting in an estimated tax loss to the IRS of more than $200 million; the defendants allegedly charged clients fees often exceeding $100,000, falsely promising they could transfer income into sham trusts to indefinitely defer taxes while continuing to enjoy and control their assets and income, and encouraged some clients to backdate trust documents and file amended returns to fraudulently claim refunds for prior years. In the Northern District of Georgia, three Mexican nationals were charged with using other individuals' Mexican identification documents to obtain Individual Taxpayer Identification Numbers (ITINs), filing false returns in others' names to secure refunds, and cashing more than 16,000 U.S. Treasury refund checks worth $74 million through check-cashing businesses. In the Northern District of Ohio, Cleveland resident Sherita Booker was charged on September 30 with preparing false returns for hundreds of clients to generate large fraudulent refunds totaling approximately $11.8 million, including bogus COVID sick leave credits for nonexistent businesses and employees. In addition, Marquis Al Bey of Forney, Texas, pleaded guilty on September 17 in the District of Maryland to a tax refund fraud conspiracy that sought more than $35 million in refunds.
The Department said the National Fraud Enforcement Division was announced on April 7 of this year to investigate and prosecute fraud against the American public, and that its work supports the Presidential Task Force on Eliminating Fraud, chaired by Vice President J.D. Vance. The Department noted that an indictment is merely an allegation and that all defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.
图片来源：位于华盛顿特区的美国司法部总部大楼（罗伯特·F·肯尼迪大楼）立面。Tony Webster／Wikimedia Commons，CC BY 2.0
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