Eugene, Ore. - Tamila Jean Ballenger, 48, pled guilty yesterday to one count of willfully making and subscribing a false tax return for the calendar year 2000, and to one count of structuring a currency transaction in 2004 to avoid a reporting requirement. Ballenger was indicted in April 2006 on a variety of tax, structuring and money laundering charges. The case involved a tax loss of $71,563 and illegally structured funds totaling $111,037.38. Sentencing is scheduled for April 1, 2008 in Eugene before U. S. District Court Judge Michael R. Hogan.
Tamila Ballenger and co-defendant Harold Carl Ballenger, also known as Hal Ballenger, were both charged with filing false joint U. S. Individual Income Tax Returns for the calendar years 1999 through 2001. The indictment alleged that between December 1, 1999, and December 31, 2002, Tamila and Harold Ballenger spent over $250,000 on improvements to their property at 63475 Hughes Road, Bend, Oregon, using currency, money orders and cashier’s checks, and diverted income away from bank accounts to conceal it from the Internal Revenue Service. The indictment further alleged that Tamila Ballenger purchased cashier’s checks in a manner which prevented financial institutions from sending required currency transaction reports to the IRS.
In her plea agreement, Tamila Ballenger agreed to forfeit all right, title and interest in the Hughes Road property, which Tamila and Harold Ballenger purchased in August 1987. In court documents, she admitted making improvements to the property with money which she and Harold Ballenger illegally structured and concealed from the IRS. In addition, her plea agreement waived her claims to $18,300 in currency seized in a civil forfeiture action.
The maximum sentence which can be imposed for the crime of structuring is five years imprisonment and a $250,000 fine. The false tax return conviction carries a maximum sentence of three years imprisonment and a $250,000 fine.
The investigation was conducted by the Internal Revenue Service - Criminal Investigation and the Drug Enforcement Agency. It was prosecuted by Assistant United States Attorney William E. (Bud) Fitzgerald. Questions should be directed to AUSA Fitzgerald at (541) 465-6846.
