IRS Insider Siphoned $20K From Vulnerable Foster Youth

SACRAMENTO, Calif. – A Fresno woman with a badge and a betrayal of public trust is facing federal charges after allegedly exploiting vulnerable young adults to fund a personal slush fund. Marcela Heredia, 43, has been indicted on multiple counts of wire fraud, aggravated identity theft, and filing a false tax return, the U.S. Attorney’s Office announced. The case, a joint effort between IRS Criminal Investigation and the Inspector General for Tax Administration (TIGTA), exposes a chilling breach of faith within the very agency tasked with upholding tax law.

Heredia, a former tax examiner for the IRS in Fresno, allegedly used her position to target residents of the Transitional Living Center (TLC), a home for young adults, many of whom were former foster children. Between January 9, 2009, and February 4, 2014, while also employed at TLC, Heredia offered to prepare tax returns for the residents, gaining access to their sensitive personal information. But instead of providing a service, authorities say she systematically defrauded them, claiming over $20,000 in fraudulent refunds and diverting the money to her own account.

The indictment details a callous scheme. Heredia allegedly told the TLC residents they didn’t earn enough to file, then secretly filed returns on their behalf without their knowledge or consent. Refunds were electronically deposited into Heredia’s personal account, leaving the intended recipients empty-handed. This wasn’t a one-time lapse in judgment; the indictment alleges a pattern of deceit spanning several years. Adding insult to injury, Heredia is also accused of filing a false tax return for herself in 2011, falsely claiming a dependent.

“Every person in this country is obligated to abide by our tax laws,” stated U.S. Attorney Phillip A. Talbert. “It hurts everyone who follows those rules when people submit fraudulent returns and claim taxpayer money to which they aren’t entitled. This is doubly true when IRS employees use their knowledge of the system to cheat it and enrich themselves.” Michael T. Batdorf, Special Agent in Charge of IRS Criminal Investigation, echoed that sentiment, stating, “Those involved in these types of schemes will be held accountable.”

The investigation highlighted the crucial role of internal oversight. Rod Ammari, Special Agent-in-Charge of TIGTA’s San Francisco Field Division, emphasized the importance of public trust in the IRS: “It is very important that the American taxpayers have confidence in the IRS and its functions. When IRS employees use their insider knowledge to file fraudulent tax returns, we are committed to prosecuting these individuals to the fullest extent of the law.” This case, identified as 1:17-cr-090 LJO, is being prosecuted by Assistant U.S. Attorney Megan A.S. Richards.

Heredia isn’t the only Central Valley resident facing tax fraud charges. Pamela Pringle, 57, of Fresno, was also indicted on April 6, 2017 (1:17-cr-083 DAD) on charges of making an opportunity for a person to defraud the United States and filing false tax returns. Details surrounding Pringle’s alleged scheme were not immediately available, but the U.S. Attorney’s Office confirmed the ongoing investigation. These indictments serve as a stark reminder that no one, not even those sworn to uphold the law, is above scrutiny.