Saray Consuelo Sarmiento Angarita Lockwood, Bankruptcy Fraud, Alaska 2022

A Kenai woman has been sentenced to 12 months and one day in prison for making a materially false statement in a bankruptcy case.

Saray Consuelo Sarmiento Angarita Lockwood, 58, ran a successful dental clinic in Kenai with her late husband.

In April 2019, Lockwood and her husband filed for bankruptcy. During the bankruptcy proceeding, Lockwood made false statements under penalty of perjury about an entity they owned called Strategic Innovations LLC.

Lockwood and her husband opened two bank accounts in the name of Strategic Innovations LLC in October 2015.

In May 2021, in connection with their bankruptcy, Lockwood and her husband responded to questions posed by the U.S. Trustee.

Lockwood falsely claimed that family members had loaned Strategic Innovations LLC money to purchase at least four properties seized and auctioned off by the IRS as part of its efforts to collect the Lockwoods' outstanding federal income tax liabilities.

U.S. District Judge Joshua M. Kindred ordered Lockwood to serve three years of supervised release in addition to the term of imprisonment.

Lockwood will serve her sentence in a federal prison, with the exact location to be determined at a later date.

The case was investigated by IRS Criminal Investigation and prosecuted by Assistant U.S. Attorneys Michael J. Heyman and Tom Bradley, and Trial Attorney Ahmed Almudallal of the Justice Department's Tax Division Western Criminal Enforcement Section.

Source: https://www.justice.gov/usao-ak/pr/kenai-woman-sentenced-prison-bankruptcy-fraud