This week, twin sister defendants Roshelle and Rosalyn Davis, as well as defendant Connie Willis pleaded guilty tax fraud. The sisters pleaded guilty to Conspiracy to Defraud the Government with Respect to Claims. Willis pleaded guilty to Presentation of a False Claim to the Internal Revenue Service.
Some of the individuals in whose name false claims for refunds were filed were, in fact, inmates in state and local detention facilities.
The three women were indicted March 29, 2012 and all three were arrested in Casa Grande on April 1, 2012.
Beginning in August 2010, and continuing until February 2012, the three women knowingly conspired with others and each other to defraud the United States by obtaining or aiding to obtain the payment of false and fictitious tax return claims. During that time the women filed at least 150 income tax returns and claimed at least $675,000.00 in false refund payments.
Roshelle Davis prepared and filed false income tax returns for the tax year 2009 with names, social security numbers and dates of birth provided to her by sister, Rosalyn.
For tax years 2010 and 2011 false tax returns were filed which used false employer information which included false wages and withholding amounts. Subsequently, the employer information regarding the wages and withholdings for each tax return were verified as false by the IRS. Some of the individuals in whose name false claims for refunds were filed were, in fact, inmates in state and local detention facilities.
The false income tax returns were electronically filed using the Internet Protocol (IP) address of Roshelle Davis’s cellular service through Cricket Communications, which included internet data service to her sister Roshelle’s home address. The false income tax returns were prepared and electronically filed using Tax Hawk or Intuit, which are authorized e-file providers. When a tax return is e-filed using Tax Hawk or Intuit, an email address is requested. For at least 97 of the false tax returns, the email addresses provided in the false tax returns list roshell.davis@yahoo.com or rost n.davis77 yahoo.com.
Additional false income tax returns were electronically submitted using IP addresses registered in use at two businesses owned and operated by Connie Willis.
Roshelle Davis, Rosalyn Davis and Connie Willis had the tax refunds deposited into bank accounts held in their names.