San Ramon Attorney Charged with Tax Evasion and Unlawfully Intercepting Communications

UsedPrivate Investigator to Install Listening Devices
OAKLAND, CA—A six-count indictment wasunsealed today charging San Ramon attorney Mary Nolan with tax evasion andunlawfully intercepting communications, United States Attorney Melinda Haagannounced. Nolan, 60, was arrested today in her home in Oakland, prior tomaking her initial appearance in federal court.
The indictment, which was returnedSeptember 6, 2012, alleges that Nolan, the owner of The Law Offices of MaryNolan in San Ramon, California, willfully attempted to evade and defeat a largepart of her income tax due and owing by causing false tax returns to be filedwith the Internal Revenue Service from 2005 through 2008. For the tax years2005, 2006, 2007, and 2008, Nolan reported taxable income of -$21,395,-$12,472, -$53,934, and -$48,146, respectively, when in fact she knew hertaxable income was $306,543, $410,581, $574,769 and $414,319. The unreportedtaxable income totaled $1,842,159, resulting in additional tax due ofapproximately $593,916.
The indictment further alleges that,between approximately August 9, 2007, and at least September 9, 2007, Nolanconspired to and procured another person to unlawfully intercept wire, oral,and electronic communications. Specifically, the indictment alleges that Nolanreferred clients to private investigator Christopher Butler for Butler toinstall concealed listening devices in the clients’ spouses or significantothers’ cars. The indictment also alleges that on numerous occasions, Nolan andher staff, acting on Nolan’s instructions, accessed the listening devices toeavesdrop on conversations by Nolan’s clients’ spouses and significant otherswith the intent to use the intercepted information to assist Nolan’s client’slegal proceedings.
The maximum statutory penalty for taxevasion, in violation of 26 U.S.C. § 7201, is five years in prison and a$250,000 fine. The maximum statutory penalty for conspiracy to unlawfullyintercept communications, in violation 18 U.S.C. § 371 is five years in prisonand a $250,000 fine. The maximum statutory penalty for unlawful interception ofcommunications, in violation 18 U.S.C. § 2511(1)(a) and (4)(a) is five years inprison and a $250,000 fine. However, any sentence following conviction would beimposed by the court after consideration of the U.S. Sentencing Guidelines andthe federal statute governing the imposition of a sentence, 18 U.S.C. § 3553.
Upon posting $50,000, Nolan will bereleased on a bond that includes $250,000 of security in the form of a deedthat must be posted within two weeks. She is next scheduled to appear infederal court in Oakland on Sept. 25, 2012, for arraignment before MagistrateJudge Donna M. Ryu. The case is assigned to U.S. District Court Judge PhyllisJ. Hamilton.
Hartley M.K. West is the Assistant U.S.Attorney who is prosecuting the case with the assistance of Rania Ghawi. Theprosecution is the result of an investigation by the Federal Bureau ofInvestigation and the Internal Revenue Service, Criminal Investigation.
Please note, an indictment contains onlyallegations against an individual and, as with all defendants, Nolan must bepresumed innocent unless and until proven guilty.