IRS worker who took cash from filers sentenced

A former Internal Revenue Service compliance officer in Las Vegas received three years of probation Wednesday for accepting a gratuity while employed as a public official.

Fernando Cruz, 43, of Shady Grove, Ore., pleaded guilty to the charge in August. U.S. District Judge James Mahan sentenced the defendant and ordered him to pay about $2,800 in restitution.

"I am sorry for what I've done," Cruz told the judge Wednesday. "I know it was wrong."

Assistant U.S. Attorney Nicholas Dickinson did not object to probation .

According to a statement released last year by the U.S. attorney's office in Las Vegas, Cruz was employed in 2008 as a tax compliance officer for the IRS in Las Vegas. IRS employees are prohibited from preparing tax returns for compensation, gifts or favors, and are required to report any attempted bribes to the agency.

Around May 2008, Cruz was assigned to audit the tax return of a Las Vegas couple, who reported to authorities that Cruz had told the woman to call him if she ever had tax questions or wanted him to prepare the couple's taxes.

Cruz accepted $500 in cash from the woman and was told that he would receive another $500 if he could make the couple's tax liability go away.

On June 24, 2008, the woman met with Cruz at his IRS office, and Cruz prepared an IRS income form using false information. The meeting was electronically monitored.