Woman Indicted for Visa Fraud, Tax Fraud, and Identity Theft

A federal grand jury indicted Karen Kimble, aka Karen Kimble-Mamah and Karen Mamah, 38, of Owings Mills, Md., on charges of wire fraud, subscribing to a false tax return, aiding in the filing of a false tax return, aggravated identity theft and visa fraud.

The indictment was returned Jan. 24 and Kimble had her initial appearance Jan. 28 in U.S. District Court in Baltimore before U.S. Magistrate Judge Susan K. Gauvey.

The 21-count indictment alleges that from February 2008 through at least April 2012, Kimble, who falsely held herself out to others as a "certified tax preparer," conducted a tax fraud scheme by submitting fraudulent tax returns for clients. Specifically, the indictment alleges that Kimble falsely inflated credits and deductions and clients' tax returns, as well as on her own tax returns, in order to fraudulently increase the tax refund. Kimble provided her clients with a tax return that did not reflect the false deductions and credits, nor did she inform them of the fraudulent deductions and credits. Kimble filed the fraudulent returns without her clients' knowledge or permission, using their personal identifiable information.

Kimble directed that the tax refunds be mailed or directly deposited with all of the refund sent to Kimble, or with some of the refund sent to the taxpayer and some to Kimble. The indictment alleges that Kimble received a total of more than $221,000 in fraudulent federal tax refunds, none of which she reported as income on her own tax returns. The indictment seeks forfeiture in the amount of $221,698, alleged to be the proceeds of the scheme.

The indictment also alleges that on Feb. 14, 2008, Kimble married a Ghanian citizen, knowing that the marriage was not valid because the Ghanian was not legally divorced from his first wife.

Kimball faces a maximum sentence of 30 years in prison for each of six counts of wire fraud, three years in prison for each of five counts of subscribing to a false tax return and for each of five counts of aiding in the filing of a false tax return, a mandatory two years in prison consecutive to any other sentence for each of four counts of aggravated identity theft and 10 years in prison for visa fraud.

An indictment is not a finding of guilt. An individual charged by indictment is presumed innocent unless and until proven guilty at some later criminal proceedings.

The investigation was conducted by U.S. Immigration and Customs Enforcement's (ICE) Homeland Security Investigations (HSI) Baltimore; The Internal Revenue Service, Criminal Investigation, Washington, D.C. Field Office and U.S. Citizenship and Immigration Services Baltimore District Office.

The case is being prosecuted by Assistant U.S. Attorney Peter M. Nothstein.

Texas Lawyer Sentenced for Wire Fraud and Identity Theft Conspiracy

A Houston lawyer was sentenced Friday, December 14, 2012, to 12 months and one day in federal prison, followed by 36 months of supervised release, for conspiracy to commit wire fraud. This case was investigated by U.S. Immigration and Customs Enforcement's (ICE) Homeland Security Investigations (HSI) Tampa and the U.S. Secret Service's Tampa and Newark, N.J., field offices.

Nicolette Loisel, 56, is the second lawyer to be sentenced in the scheme. On Aug. 9, Roger Shoss, 67, also a Houston lawyer, was sentenced to 18 months in prison, followed by 36 months of home confinement.

According to testimony and evidence presented at trial, from February 2005 through July 2006, Loisel and Shoss conspired to steal the identities of dormant, publicly-traded companies. They then used the corporate identities they had stolen to create fraudulent, empty-shell companies that had the appearance of being publicly traded.

They subsequently sold the fraudulent empty-shell companies for a profit. The four companies featured in the indictment were Mobilestream Inc., Regaltech Inc., Nanoforce Inc. and Rocky Mountain Gold Mining Inc., which emanated from 3E International Inc., Pacific Chemical Inc., Webgalaxy Inc. and Greensmart Corporation, respectively.

The administrative and money laundering functions of this scheme were headquartered in Pinellas County, Fla. Multiple wire transfers, totaling at least $800,000, were initiated from the Middle District of Florida to Shoss, in payment for the companies. Shoss, in turn, paid Loisel more than $450,000 for her role in the scheme.

"These individuals – both lawyers – conspired to make a profit through a sophisticated investment fraud and money laundering scheme," said Sue McCormick, special agent in charge of HSI Tampa. "HSI works closely with our law enforcement partners to identify and prosecute con-artists like Loisel and Shoss."

In addition to their prison sentences, Loisel and Shoss are required to pay a final forfeiture money judgment, in the amount of $800,000. This amount represents proceeds obtained by Loisel and Shoss as a result of their criminal activities.

"The U.S. Secret Service and HSI continually strive to enhance our law enforcement partnership by leveraging our respective capabilities, expertise and manpower in support of our distinct law enforcement missions," said John Joyce, U.S. Secret Service's Tampa special agent in charge. "The U.S. Secret Service and HSI will continue to effectively investigate, deter and diminish the threat posed by various types of criminals to our nation's financial infrastructure."