Oscar Leon, 39, of Tucson, and Scott William Acorn, 39, of Nogales, Mexico, were indicted for conspiracy, filing false claims, aggravated identity theft, and wire fraud. the federal grand jury retuned a 61 count indictment.
Allegedly from March 2011 until April 2012, Acorn, who owns and operates Strategy Research and Consulting, LLC in Nogales, Ariz., and Leon, who is a GED instructor employed by Pima County with access to multiple Pima County databases, entered into a scheme to acquire the personal identifying information of numerous individuals without those individuals’ knowledge or permission. The pair allegedly used the personal identifying information to create and file false tax returns seeking tax refunds from the United States Treasury. Over the course of the scheme, Acorn and Leon allegedly combined to file over 1,239 returns seeking in excess of $1,133,894.
A conviction for conspiracy carries a maximum penalty of 5 years in prison, a $250,000 fine, or both. A conviction for false claim upon the United States carries a maximum penalty of 5 years in prison, a $250,000 fine, or both. A conviction for wire fraud carries a maximum penalty of 20 years in prison, a $250,000 fine, or both. A claim for aggravated identity theft carries a two year penalty that must run consecutive to any sentence received for wire fraud, a $250,000 fine, or both.