Catherine Griffin Fraud

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The news article I have chosen for this assignment is titled “Lithonia Woman Sentenced To Prison For Computer Fraud Using IRS Computers. Catherine Griffin fraudulently processed the “First Time Home Buyer Tax Credit” for friends and family. These friends and family were not legitimately eligible for this tax credit. She was a temporary employee for the IRS that would profit after falsifying electronic home tax credits. This tax credit was suppose to help stimulate the housing market. The Treasury Inspector General for Tax Administration attempted to prosecute Griffin to the full extent of the law, because of the abuse of this credit. The sentence given to Griffin was nine months in prison and two years of supervision.…show more content…
She was an older lady that just wanted to financially help out friends and family. A gain of only two-thousands dollars certainly does not seem like she was motivated by financial gain. The fact that Griffin committed fraud against the IRS gave her the benefit of a delayed prosecution. These fraudulent tax credit were processed in 2009. It took almost two years to discover the wrongdoings. The three elements of the Opportunity Triangle are commit, conceal, and convert. Committing the fraud is the starting point. Obviously, this occurred when Griffin decided to falsify the tax credits. Her motivation was mainly to financially assist friends and family. The misappropriation of assets is the most common form of fraud. Concealing is definitely the most crucial process of the triangle. However, Griffin failed to adequately cover up her fraud. She altered the taxpayer information to allow processing of the credits. The IRS extensively monitors all activity, especially temporary employees. There is not much a perpetrator can do to conceal fraud within the IRS computer…show more content…
She altered the taxpayer information for four people and only gained two- thousand dollars. The potential consequences of committing such a fraud entirely outweigh the financial benefit. Griffin did not get her motivation for personal financial gain like the usual fraud perpetrator. Catherine Griffin modified four tax returns. America is currently in a recession and times are rough. Her motivation came from the opportunity to financially help friends and family. It seemed like a few harmless clicks of a mouse. The article does not reveal how Griffin rationalized her actions. More than likely she felt that her friends and family were entitled to money from the government. A majority of fraudulent activity is not prosecuted. Managers are not willing to risk the possibilities of of bad press. This could lead to future attacks after weaknesses in company systems are revealed. Law officials are more concentrated with crimes that involve violence. These electronic crimes are not cheap nor easy to bring to justice. Computer fraud is usually very complex. Most of the government employees that prosecute the perpetrators lack the appropriate computer skills.

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