DALLAS — A federal grand jury in Dallas
returned an indictment last week, charging Garland, Texas, residents, Tammy
Boulyaphonh, aka “Tammy Doan” and “Tuyet Thi Doan” and Khamlor Boulyaphonh,
with one count of conspiracy to defraud the United States and four counts of
false statements on income tax returns, announced John Parker, U.S. Attorney
for the Northern District of Texas.
Special Agents with Internal Revenue Service
(IRS) Criminal Investigation (CI) and the Federal Bureau of Investigation
arrested Tammy Boulyaphonh, 49, and Khamlor Boulyaphonh, 48, on those charges,
and they made their initial appearance in federal court this week.
According to the indictment, which was
unsealed today, the defendants owned, operated, and controlled a chiropractic
business that purported to provide medical care principally to patients injured
in motor vehicle accidents. The chiropractic business operated under
various corporate names, including Garland Rehab Center, LLC, Chiro Care LLC,
and K Spinal Rehab Center LLC (collectively, “K-Spinal”). The majority of
K-Spinal’s income came from payments received from insurance companies and
payments received from attorneys who had received insurance claim settlement
payments on behalf of K-Spinal’s patients. In addition to the
chiropractic business, Khamlor owned, operated, and controlled K and B
Custom Builders (KB), a home remolding and painting business from approximately
2005 to 2009.
The indictment alleges, for tax years 2010
through 2013, the defendants did not provide all of the 1099s they received
from insurance companies and did not provide records concerning payments
received from attorneys in connection with their patients’ insurance claims
settlements to their tax preparer. Tammy diverted significant
amounts of payments made by attorneys to her personal bank account and failed to
report them as income of K-Spinal.
The indictment further alleges, for each tax
year, the defendants falsely inflated the amount of K-Spinal’s business
expenses, claiming, for example, to have paid several thousands of dollars to
KB each year for remodeling K-Spinal’s offices.
A federal indictment is an accusation by a
federal grand jury, and a defendant is entitled to the presumption of innocence
unless proven guilty. The conspiracy count, upon conviction, carries a
maximum statutory penalty of five years in federal prison and a $250,000
fine. Each of the false statement counts carry a maximum statutory
penalty of three years in federal prison and a $100,000 fine. Restitution
may also be ordered.
Internal Revenue Service Criminal Investigation and
the FBI are investigating. Assistant U.S. Attorney Douglas Brasher is in
charge of the prosecution.