Kenyan Man Arrested for Identity Theft; Tax Fraud

Police arrested Ervin Patrick Somba in Kenya on Tuesday, Sept 24, based on U.S. indictments.^[1] Somba, together with 16 other people, was arrested for allegedly using the identities of 300 individuals to file false tax returns.^[2]

Police acted on a tip off and found Somba in a home in the suburbs of Nairobi, he did not resist arrest and was found with two Kenyan passports issued between July and August, an unregistered shotgun and explosive pellets.^[3] Somba is one of three people indicted in July who U.S. authorities had said are believed to be living in Kenya.^[4] Already, 10 of the people wanted in the alleged identity theft case are in custody in the U.S.; as of now only four of the defendants are unaccounted for.^[5]

In July, a federal grand jury indicted the 17 people after prosecutors charged them with stealing the personal information of Kansas City-area nursing home residents and using it to file at least 365 fraudulent federal tax returns since February 2005.^[6] They allegedly sought $13.1 million in refunds. U.S. Attorney John Wood asserted at the time conspirators had also filed fraudulent tax returns in 27 states.^[7]


Attempt to evade or defeat tax
This crime is covered under 26 U.S.C. § 7201 wherein it states that any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.^[8]

Additionally 26 U.S.C. § 7206 covers fraud and false statements and that section declares that any person who willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter.^[9]

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^[1] Tom Odula, Police arrest Kenyan man indicted in US for alleged identity theft Associated Press Newswire, September 24, 2007, available at LEXIS, News Library, Wire News Services.
^[2] Id.
^[3] Id.
^[4] Id.
^[5] Id.
^[6] Id.
^[7] Id.
^[8] 26 U.S.C. § 7201(2007).
^[9] 26 U.S.C. § 7206(1)(2007).