北卡州男子虚报留工抵免骗领联邦退税认罪：涉案总损失378万美元
Buffalo——美国司法部纽约西区联邦检察官办公室11月2日宣布，住在北卡罗来纳州梅克伦堡县 Charlotte 的 Kareem Highsmith 已承认向政府机构提出虚假索赔。该案在纽约州 Erie County 的 Buffalo 联邦法院审理。
联邦检察官 Michael DiGiacomo 表示，Highsmith 现年51岁，在联邦治安法官 Michael J. Roemer 面前认罪，所认罪名最高可判5年监禁与25万美元罚金，量刑日期尚未确定。此案是联邦政府打击欺诈工作的一部分。
根据检方陈述，新冠疫情期间，企业可依据《关怀法案》申领可退还的留工抵免（ERC）与带薪病假及家庭假抵免（PSFLC），并通过国税局 Form 941 表申报。2022年7月3日，Highsmith 为自己名下的 CMK Transportation and Delivery Service LLC 提交2020年第二季度 Form 941，谎称公司有4名领薪员工、申领退税84,395.96美元，国税局据此开出77,743.97美元退款支票；事实上，该公司当季没有任何业务与员工，无权获得任何退款。
此后他又为该公司提交10份虚假 Form 941，申领退款合计799,623.15美元，实得约324,636.81美元；他还协助他人提交虚假申报，申领退款合计约245万美元，其中约603,572.21美元欺诈款项被支付，他本人从中收取约78,700美元。此外，他提交的3份薪资保护计划（PPP）贷款与4份经济损害灾难贷款（EIDL）申请均含虚假陈述，申领443,672.57美元、实得197,839.57美元。检方认定，其犯罪行为造成的总损失为3,780,051.87美元。
此案由国税局刑事调查处（IRS-CI）查办，特别探员主管为 Harry Chavis；检方由助理联邦检察官 Douglas A.C. Penrose 出庭。
North Carolina Man Pleads Guilty to False Tax Credit Claims: Total Loss Put at $3.78 Million
BUFFALO, N.Y. — A North Carolina man has pleaded guilty to making false, fictitious or fraudulent claims against a government agency, the U.S. Attorney's Office for the Western District of New York announced on November 2. The case is being heard in federal court in Buffalo, Erie County, New York.
U.S. Attorney Michael DiGiacomo said Kareem Highsmith, 51, of Charlotte, in Mecklenburg County, North Carolina, pleaded guilty before U.S. Magistrate Judge Michael J. Roemer. The charge carries a maximum penalty of five years in prison and a fine of $250,000. Sentencing will be scheduled at a later date.
During the COVID epidemic, businesses could claim the refundable Employee Retention Credit (ERC) and the Paid Sick and Family Leave Credit (PSFLC) on IRS Form 941. On July 3, 2022, Highsmith electronically filed a signed Form 941 for CMK Transportation and Delivery Service LLC, a company he owned, for the quarter ending June 30, 2020, falsely representing that CMK employed four paid people and requesting refunds of $84,395.96. The IRS issued a refund check of $77,743.97, although CMK had no business operations or employees that quarter and was entitled to no refund.
Highsmith submitted 10 additional Form 941s for CMK requesting total refunds of $799,623.15, of which he received approximately $324,636.81. He also assisted others in filing fraudulent Form 941s that sought about $2,452,360.19 in refunds, of which $603,572.21 was paid out; he received approximately $78,700 for that assistance. His three Paycheck Protection Program (PPP) loan applications and four Economic Injury Disaster Loan (EIDL) applications, each containing material misrepresentations, sought $443,672.57, of which he received $197,839.57. The total loss amount of his criminal conduct is $3,780,051.87.
The case is being prosecuted by Assistant U.S. Attorney Douglas A.C. Penrose and was investigated by the Internal Revenue Service, Criminal Investigation Division, under the direction of Special Agent-in-Charge Harry Chavis.
来源：美国司法部
发布：GSM·美国（发布链接）
图片来源：图：位于 Washington 的美国国税局总部大楼（资料图）。本案由国税局刑事调查处查办。 / Photo: The Internal Revenue Service headquarters in Washington (file photo). The case was investigated by IRS Criminal Investigation.
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