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Financial true crime • authority abuse
CASE FILE Case 2

Nakeisha Hall — IRS “Last Resort” Betrayal

Nakeisha Hall worked for the IRS Taxpayer Advocate Service (TAS) — the place people turn when normal IRS channels fail, including victims of identity theft and taxpayers in severe financial hardship. According to federal prosecutors, instead of protecting those taxpayers, Hall used her IRS access to steal personal data from the very people seeking help, then filed fraudulent returns and routed refunds to prepaid debit cards mailed to “drop addresses” controlled by co-conspirators. The scheme sought more than $1 million in refunds and resulted in approximately $438,000 withdrawn before investigators traced the activity back to Hall’s user ID.

Key Facts

Role / Authority
Taxpayer Advocate (IRS Taxpayer Advocate Service)
Category
Authority Abuse / Identity Theft Tax Fraud
Location
Birmingham, Alabama (later worked with TAS offices remotely)
Time Period
2008–2011 (scheme period cited by prosecutors)
Victims / Target
Taxpayers already dealing with IRS problems and identity theft — people contacting TAS as a last-resort help channel.
Alleged/Proven Mechanism
Prosecutors said Hall used IRS system access to pull names/SSNs/DOBs; filed fraudulent returns; directed refunds to prepaid debit cards; mailed cards to drop addresses; then activated/cashed out through co-conspirators at ATMs.
Money
Over $1,000,000 sought; approximately $438,000 withdrawn (with restitution ordered at $438,187).
Outcome
Hall pleaded guilty in February 2016 to theft of government funds, aggravated identity theft, unauthorized access to a protected computer, and conspiracy. On August 24, 2016, she was sentenced to 110 months (9 years, 2 months) in federal prison and ordered to pay restitution.

How it unraveled

IRS investigators flagged a repeating pattern: multiple refunds for different taxpayers were being routed to the same small set of physical addresses (the “drop” locations). When investigators traced the filings and account activity, they linked the suspicious returns back to access and actions associated with Hall’s IRS credentials.

Viewer note

Do not harass or contact people involved. The purpose is understanding the pattern and protecting yourself.