A former Killeen, Texas resident was sentenced to 42 months in prison
today for aiding and assisting in the preparation and filing of a false
tax return and aggravated identity theft, announced Principal Deputy
Assistant Attorney General Richard E. Zuckerman of the Justice
Department’s Tax Division.
According to court documents, Shermin Marshall devised a scheme to
file false federal income tax returns on behalf of his clients.
Marshall falsified specific items on his clients’ tax returns in order
to fraudulently increase their tax refunds. Marshall directed clients’
refunds to be deposited into financial accounts that he controlled and,
unbeknownst to his clients, Marshall stole a portion of those refunds.
To facilitate the diversion of the stolen funds, Marshall opened
financial accounts in his clients’ names, without their permission.
In addition to the term of imprisonment, U.S. District Court Judge
Lee Yeakel ordered Marshall to serve three years of supervised release
and to pay $397,367 in restitution to the Internal Revenue Service.
Principal Deputy Assistant Attorney General Zuckerman commended
special agents of IRS Criminal Investigation, who conducted the
investigation, and Trial Attorneys Robert A. Kemins and David Zisserson,
who are prosecuting the case and the U.S. Attorney’s Office for the
Western District of Texas (Waco Division) for their substantial
Additional information about the Tax Division and its enforcement efforts can be found on the division’s website.