Score:   1
Docket Number:   SD-FL  1:19-cr-20200
Case Name:   USA v. Wooding Sr.
  Press Releases:
Ariana Fajardo Orshan, U.S. Attorney for the Southern District of Florida; Michael J. De Palma, Special Agent in Charge, Internal Revenue Service, Criminal Investigation (IRS-CI); and George L. Piro, Special Agent in Charge, Federal Bureau of Investigation (FBI), Miami Field Office announced that on January 23, 2020, a defendant involved in a tax refund fraud scheme was sentenced in the Southern District of Florida.  The scheme involved the filing of fraudulent income tax returns containing false W-2Gs, claiming false gambling winnings, withholdings, and losses, and seeking large-dollar tax refunds. 

Eldrick Wendell Wooding, Sr., 64, of Opa Locka, Florida, received a prison term of 46 months, to be followed by three years of supervised release, and was ordered to pay joint and several restitution of $107,421 to the IRS.  According to court documents, from October 2011 through April 2013, Wooding conspired with Freddie Howard to defraud the United States by preparing and submitting false and fraudulent federal tax returns and other tax-related documents to the lRS in order to induce the IRS to disburse tax refunds to which he was not entitled. In October 2019, a jury found Wooding guilty of conspiracy to defraud the United States. This case was prosecuted by Assistant U.S. Attorneys Daya Nathan and Eli Rubin.

Six other  defendants were previously sentenced in the Southern District of Florida in relation to filing fraudulent income tax returns containing false gambling information. In general, these fraudulent returns included a fake Form W-2G claiming gross gambling winnings and federal tax withholdings on the winnings.  The returns also claimed false gambling losses, which were used to offset the purported income from gambling winnings, thereby generating a claimed refund.  The IRS determined the federal income tax returns were false and the claimed gambling winnings, withholdings, and losses were fraudulent. The fraudulent misrepresentations on the tax returns resulted in a loss to the IRS.    

On August 28, 2018, Anthony Dwight Charles Box, 57, of Plantation, Florida, was sentenced to 36 months in prison, to be followed by three years of supervised release, and was ordered to pay restitution of $988,175 to the IRS.

On May 1, 2019, Gerald Jerome Spate, 50, of Miramar, Florida, was sentenced to 24 months in prison, to be followed by three years of supervised release, and was ordered to pay joint and several restitution of $421,684.50 to the IRS.  

On April 26, 2019, Jean Daniel Julien, 38, of Lauderhill, Florida, was sentenced to 18 months in prison, to be followed by three years of supervised release, and was ordered to pay joint and several restitution of $1,547,197 to the IRS.

On May 15, 2019, Ralph Dorsainvil, 63, of Boca Raton, Florida, was sentenced to 18 months in prison, to be followed by three years of supervised release, and was ordered to pay joint and several restitution of $335,466.72 to the IRS.           

On November 20, 2019, David Sage, a/k/a “Nima Nafei,” 40, of Las Vegas, Nevada, was sentenced to 18 months in prison, to be followed by three years of supervised release, and was ordered to pay joint and several restitution of $278,149 to the IRS.

On July 24, 2019, Ron Pinke Leonard, 53, of West Palm Beach, Florida, was sentenced to four years of probation, and was ordered to pay joint and several restitution of $52,542.85 to the IRS.  

These other cases were prosecuted by Assistant U.S. Attorney Daya Nathan.           

U.S. Attorney Fajardo Orshan commended the investigative efforts of the IRS-CI and the FBI in this matter.

Related court documents and information may be found on the website of the District Court for the Southern District of Florida at www.flsd.uscourts.gov or at http://pacer.flsd.uscourts.gov.

Docket (0 Docs):   https://docs.google.com/spreadsheets/d/1dF9LPtXFFsiH60z0Isu2ZlAuvoA7-BxDqRnqJg9vPp4
  Last Updated: 2024-03-18 12:47:44 UTC
Description: The fiscal year of the data file obtained from the AOUSC
Format: YYYY

Description: The code of the federal judicial circuit where the case was located
Format: A2

Description: The code of the federal judicial district where the case was located
Format: A2

Description: The code of the district office where the case was located
Format: A2

Description: Docket number assigned by the district to the case
Format: A7

Description: A unique number assigned to each defendant in a case which cannot be modified by the court
Format: A3

Description: A unique number assigned to each defendant in a case which can be modified by the court
Format: A3

Description: A sequential number indicating whether a case is an original proceeding or a reopen
Format: N5

Description: Case type associated with the current defendant record
Format: A2

Description: A concatenation of district, office, docket number, case type, defendant number, and reopen sequence number
Format: A18

Description: A concatenation of district, office, docket number, case type, and reopen sequence number
Format: A15

Description: The status of the defendant as assigned by the AOUSC
Format: A2

Description: A code indicating the fugitive status of a defendant
Format: A1

Description: The date upon which a defendant became a fugitive
Format: YYYYMMDD

Description: The date upon which a fugitive defendant was taken into custody
Format: YYYYMMDD

Description: The date when a case was first docketed in the district court
Format: YYYYMMDD

Description: The date upon which proceedings in a case commenced on charges pending in the district court where the defendant appeared, or the date of the defendant’s felony-waiver of indictment
Format: YYYYMMDD

Description: A code used to identify the nature of the proceeding
Format: N2

Description: The date when a defendant first appeared before a judicial officer in the district court where a charge was pending
Format: YYYYMMDD

Description: A code indicating the event by which a defendant appeared before a judicial officer in the district court where a charge was pending
Format: A2

Description: A code indicating the type of legal counsel assigned to a defendant
Format: N2

Description: The title and section of the U.S. Code applicable to the offense committed which carried the highest severity
Format: A20

Description: A code indicating the level of offense associated with FTITLE1
Format: N2

Description: The four digit AO offense code associated with FTITLE1
Format: A4

Description: The four digit D2 offense code associated with FTITLE1
Format: A4

Description: A code indicating the severity associated with FTITLE1
Format: A3

Description: The FIPS code used to indicate the county or parish where an offense was committed
Format: A5

Description: The date of the last action taken on the record
Format: YYYYMMDD

Description: The date upon which judicial proceedings before the court concluded
Format: YYYYMMDD

Description: The date upon which the final sentence is recorded on the docket
Format: YYYYMMDD

Description: The date upon which the case was closed
Format: YYYYMMDD

Description: The total fine imposed at sentencing for all offenses of which the defendant was convicted and a fine was imposed
Format: N8

Description: A count of defendants filed including inter-district transfers
Format: N1

Description: A count of defendants filed excluding inter-district transfers
Format: N1

Description: A count of original proceedings commenced
Format: N1

Description: A count of defendants filed whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1

Description: A count of defendants terminated including interdistrict transfers
Format: N1

Description: A count of defendants terminated excluding interdistrict transfers
Format: N1

Description: A count of original proceedings terminated
Format: N1

Description: A count of defendants terminated whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1

Description: A count of defendants pending as of the last day of the period including long term fugitives
Format: N1

Description: A count of defendants pending as of the last day of the period excluding long term fugitives
Format: N1

Description: The source from which the data were loaded into the AOUSC’s NewSTATS database
Format: A10

Description: A sequential number indicating the iteration of the defendant record
Format: N2

Description: The date the record was loaded into the AOUSC’s NewSTATS database
Format: YYYYMMDD

Description: Statistical year ID label on data file obtained from the AOUSC which represents termination year
Format: YYYY

Data imported from FJC Integrated Database
F U C K I N G P E D O S R E E E E E E E E E E E E E E E E E E E E