Date: 05-09-2018

Case Style:

Case Number: 2:17-cr-00183-KJD-NJK

Judge: Kent J. Dawson

Court: United States District Court for the District of Nevada (Clark County)

Plaintiff's Attorney: Dan Cowhig

Defendant's Attorney: Raquel Lazo - FPD

Description: Las Vegas, NV - Accounting Manager Sentenced To Two Years In Prison For Stealing $725,000 And Committing $193,000 In Tax Fraud And Tax Evasion

A former Accounting Manager and Controller was sentenced on May 8, 2018 to 27 months in prison for committing $193,000 in tax evasion and stealing more than $725,000 from two different employers.

Nicole Marie Graziano, 42, of Las Vegas, was sentenced by U.S. District Judge Kent J. Dawson. She pleaded guilty on July 26, 2017, to three counts of wire fraud, two counts of filing a false tax return, and one count of attempt to evade or defeat tax.

“Nicole Graziano lived a lavish lifestyle at the expense of her employers and the American people,” said SAC Sullivan. “Today, justice was served and Ms. Graziano is being held accountable for her actions.”

According to information in the plea agreement, between May 2009 through November 2015, Graziano used several schemes, including manipulation of her employers’ payroll tax records, to conceal the thefts. She would transfer the stolen funds by wire to her own personal bank accounts. She used the stolen money to pay for luxury items for herself and family members, including cars, jewelry, and to pay her rent. Furthermore, Graziano admitted to filing false individual Federal income tax returns for tax years 2013 and 2014, and grossly underreporting her income and tax liability. She also failed to file an individual Federal income tax return for tax year 2015.

The case was investigated by the IRS Criminal Investigation.

Outcome: Defendant was sentenced to 27 months in prison.

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