Armand J. Croteau, $1.9M IRS Fraud Scheme, FL, 2023

Fort Myers, Florida – In a gritty federal corruption case, U.S. District Judge Sheri Polster Chappell has sentenced Armand J. Croteau (47, Punta Gorda) to 27 months in federal prison for his audacious $1.9 million IRS fraud scheme.

Croteau, a man who thought he could outsmart the Internal Revenue Service, pleaded guilty on July 2, 2014, admitting to filing numerous false tax claims for the years 2005 through 2009. His brazen use of the “1099-OID” anti-tax scheme led him to concoct fraudulent Forms 1040 and 1040X, falsely reporting excess withholding he claimed himself.

But Croteau’s deceit did not end there. After being flagged by the IRS for his frivolous returns, he persisted in filing fraudulent income tax returns. His efforts to obstruct justice were equally brazen: he filed false liens against IRS personnel, forged documents with the Charlotte County Clerk of Courts, and submitted fraudulent instruments to the Department of the Treasury as a clumsy attempt to nullify his tax liabilities.

The investigation into Croteau’s crimes was a joint effort between the Internal Revenue Service – Criminal Investigation and the Treasury Inspector General for Tax Administration. Assistant United States Attorney Jeffrey F. Michelland prosecuted the case with relentless determination.

For his criminal behavior, justice has been served. Armand J. Croteau will now serve out his sentence, sending a clear message that tax fraud and obstruction of IRS processes are serious crimes with severe consequences.

This case serves as a stark reminder to all that the Internal Revenue Service is vigilant in its duty to protect against financial corruption and will pursue those who seek to undermine the integrity of our tax system.