Former Enrolled Agent Sentenced for Providing False Information to Lender

Allison Tussey —  July 12, 2013 — Leave a comment

Robert Heckinger, 67, Tucson, Arizona, an Enrolled Agent with the IRS at the time of the incident, was sentenced July 8, 2013, to 60 months of probation for his role in preparing two fraudulent tax letters upon which a mortgage lender relied to approve two loans . He was also ordered to pay $45,055 in restitution.

According to his plea agreement, Heckinger conspired with others to fraudulently obtain financing relating to several real 26 estate properties. During the time period of the conspiracy, another unindicted coconspirator requested that Heckinger provide phony letters of reference in exchange for payment. The defendant knew that the false letters would be submitted to lenders in order to qualify loan applicants for mortgage loan financing.

In one such letter, Heckinger represented that he had provided tax consultation advice and had analyzed three years of business tax returns for a particular loan applicant. Heckinger also represented that he had verified that the loan applicant had filed “Schedule C” (referring to tax returns) for the previous three years. The representations were material false statements. At the time Heckinger signed the letter, he knew that the statements were false.

The letter also represented that the loan applicant was a sole proprietor of a landscaping company. This was also a false and material misrepresentation. The letter was provided to another member of this conspiracy knowing that the lender would rely on the material false representations made in the letter. Heckinger provided the false letter for the purpose of influencing the bank into funding a loan for the property located at 5221 N. Foothills Drive, Tuscon, Arizona. The lender for these loans was Axis Mortgage Investments, a division of and operating under The Biltmore Bank of Arizona.

The Biltmore Bank of Arizona funded two loans, in part, relying on the false and material misrepresentations contained in the letter.

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