Arkansas Woman Charged with Tax Evasion and Failing to File Tax Returns

Source: United States Department of Justice

A federal grand jury in Fort Smith, Arkansas, returned an indictment yesterday charging an Arkansas woman with evading her federal income taxes and failing to file income tax returns.

According to the indictment, Kristine J. Collins, of Centerton, did not file individual income tax returns for 2017 through 2022, despite earning sufficient income requiring her to do so. Collins was allegedly employed by a company as a senior manager in asset protection, responsible for protecting the company against internal fraud and theft. The indictment alleges that Collins supplied her employer with employee withholding certificates (Forms W-4) falsely claiming she was exempt from federal income tax withholding each year. In August 2022, when questioned by IRS special agents conducting a criminal investigation into her failure to file tax returns, she allegedly made several false statements. In approximately March 2023, Collins allegedly filed another false Form W-4 claiming exemption from income tax withholding for 2023. During the years covered in the indictment, Collins allegedly earned gross income in excess of $750,000.

If convicted, Collins faces a maximum penalty of five years in prison on each tax evasion count and one year in prison for each tax return count. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney David Clay Fowlkes for the Western District of Arkansas made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorney Andres Chinchilla and Assistant Chief Greg Tortella of the Justice Department’s Tax Division and Assistant U.S. Attorney Carly Marshall for the Western District of Arkansas are prosecuting the case.

An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

Owner of Kansas Business Charged in Employment Tax Scheme

Source: United States Department of Justice

A Missouri man made his initial appearance yesterday on an indictment returned by a federal grand jury in Kansas City, Kansas, in December 2023 charging him with willfully failing to pay over employment taxes owed to the IRS.

According to the indictment, from 2017 to 2018, Ephantus Mwangi, of Loch Lloyd, owned and operated True Payments Solutions Inc. (TPS), a corporation based in Kansas. Mwangi allegedly withheld federal income and Social Security and Medicare taxes from the wages of TPS employees for six quarters in 2017 and 2018, but did not pay those withholdings to the IRS, as required by law. In total, Mwangi allegedly caused a tax loss to the IRS of approximately $337,350.

If convicted, Mwangi faces a maximum penalty of five years in prison for each of the six employment tax counts. He also faces a period of supervised release, restitution and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Kate E. Brubacher for the District of Kansas made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorney J. Parker Gochenour of the Justice Department’s Tax Division and Assistant U.S. Attorney Ryan Huschka for the District of Kansas are prosecuting the case.

An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

Hilcorp San Juan Resolves False Claims Act Claims for Oil and Natural Gas Royalty Underpayments to the United States

Source: United States Department of Justice

Hilcorp San Juan L.P., an oil and gas company with offices in Aztec, New Mexico, and Houston, has agreed to resolve allegations that it knowingly underpaid royalties owed on oil and natural gas produced from federal lands. The company has agreed to pay $34.6 million to resolve its False Claims Act and other liability for the conduct.

“U.S. taxpayers deserve a fair share of the revenues received by companies that extract natural resources from public lands” said Principal Deputy Assistant Attorney General Brian M. Boynton, head of the Justice Department’s Civil Division. “The department remains committed to ensuring that energy companies accurately report and pay to the United States the amount of royalties that are owed for their use of these resources.”

“Oil and gas production is a centerpiece of Houston and Texas’s economies, and for businesses to thrive it’s important that oil and gas companies play by the rules. That’s why my office will vigorously pursue those who seek to cheat the United States of revenue,” said U.S. Attorney for the Southern District of Texas. “Royalties from oil and gas production on federal lands help support various public programs, and this settlement demonstrates my steadfast commitment to hold accountable those who fail to pay royalties in full accordance with the law.”

“The obligation to properly pay mineral royalties to the American public and other mineral owners is essential to the responsible development of minerals from lands under Federal jurisdiction, and along with the Office of Natural Resources Revenue and the Office of the Solicitor, the Office of Inspector General is committed to working with the Justice Department to ensure that companies meet their legal responsibilities,” said Special Agent in Charge Ron Gonzales of the Department of the Interior Office of Inspector General’s (DOI-OIG) Energy Investigations Unit. 

Congress allows federal lands to be leased for the production of oil and natural gas in exchange for the payment of royalties on the value of the oil and gas produced. Lessees are required to pay monthly royalties to the federal government for any oil and gas removed or sold from the lease. Although lessees may make estimated royalty payments the month following production, they are required to pay actual royalties at the end of the month following the month in which the estimated payment is made. Lessees are also expected to use a specific transaction code for estimated payments, so that the government can identify circumstances in which a company has temporarily submitted royalties based on estimates. The settlement resolves allegations that, when reporting and paying royalties from August 2017 through December 2018, Hilcorp San Juan knowingly made payments to the federal government based on estimated volumes and prices without indicating that the payments were based on estimates and without subsequently making payments in the following month based on actual volumes and values, resulting in the underpayment of royalties to the United States.  

Hilcorp San Juan cooperated with the United States’ investigation by assisting in the determination of losses and received credit under the department’s guidelines for taking disclosure, cooperation and remediation into account in False Claims Act cases.

The resolution obtained in this matter was the result of a coordinated effort between the Justice Department’s Civil Division, Commercial Litigation Branch, Fraud Section; U.S. Attorney’s Office for the Southern District of Texas; and DOI-OIG’s Energy Investigations Unit, Office of the Solicitor, and Office of Natural Resources Revenue.  

Trial Attorney Jonathan Thrope of the Civil Division and Assistant U.S. Attorney Kenneth Shaitelman for the Southern District of Texas handled the case.

The claims resolved by the settlement are allegations only and there has been no determination of liability.

Justice Department Seeks to Shut Down Colorado Tax Return Preparer Filing False and Fraudulent Tax Returns for Customers

Source: United States Department of Justice

The United States filed a civil complaint today in the U.S. District Court for the District of Colorado against Denver-area tax return preparer Daniel Mattison. The complaint seeks to enjoin Mattison from owning or operating a tax return preparation business and from preparing federal income tax returns for others.

The complaint alleges that Mattison prepared thousands of federal income tax returns for paying customers between 2018 and 2023 through his business, DCM Financial Inc. Mattison allegedly advertises his business as the “one-stop solution” for people’s tax needs, promising to help his customers and future customers get their taxes done “right.” But the complaint alleges that Mattison fails on this promise by filing tax returns for customers that are riddled with errors, fabrications and fraudulent entries. Mattison allegedly claims false tax credits, fabricates business schedules, creates bogus income and changes tax return information without the customer’s consent or knowledge to reduce taxable income and inflate refunds improperly and illegally. As the complaint states, Mattison continued to prepare and file improper and fraudulent tax returns despite repeated warnings from the IRS about Mattison’s unlawful conduct, the assessment of civil penalties against him and the temporary suspension of his Electronic Filing Identification Number (EFIN) for failing to comply with filing and payment requirements.

By repeatedly understating his customers’ tax liabilities, the complaint alleges that the United States has been harmed by Mattison’s conduct resulting in the significant loss in tax revenue of an estimated $1.99 million in 2018 and 2019 alone.

Deputy Assistant Attorney General David A. Hubbert of the Justice Department’s Tax Division made the announcement.

Taxpayers seeking a return preparer should remain vigilant against unscrupulous tax preparers. The IRS has information on its website for choosing a tax return preparer and has launched a free directory of federal tax preparers.

In the past decade, the Justice Department’s Tax Division has obtained injunctions against hundreds of unscrupulous tax preparers. Information about these cases is available on the Justice Department’s website. An alphabetical listing of persons enjoined from preparing returns and promoting tax schemes can be found on this page. If you believe that one of the enjoined persons or businesses may be violating an injunction, please contact the Tax Division with details.

Kansas Owner of Construction Firms Sentenced to Two Years in Prison for Employment Tax Scheme

Source: United States Department of Justice

A Kansas woman was sentenced yesterday to two years in prison for willfully failing to account for and pay over employment taxes to the IRS in connection with three construction firms that she controlled.

According to court documents and statements made in court, Sheryl Clanton, of Bucyrus, owned and operated McCorkendale Construction Inc. (McCorkendale), a business specializing in setting up and maintaining underground infrastructure. As the president of McCorkendale from 2006 through 2011, Clanton was responsible for filing quarterly employment tax returns and collecting and paying to the IRS federal income, Social Security and Medicare taxes withheld from employees’ wages. For the first quarter of 2010 through the last quarter of 2011, however, Clanton did not pay to the IRS approximately $980,536 in employee withholdings.

In 2011, Clanton abandoned McCorkendale due to its outstanding tax debts and a bank mortgage foreclosure and started McClan Construction LLC (McClan). From the second quarter of 2012 through the fourth quarter of 2017, Clanton did not pay approximately $1.1 million of employment taxes or file on behalf of McClan quarterly payroll tax returns as required by law.

Clanton also operated a third underground construction business, NJ Trenching LLC, organized in late 2011. Between 2012 and 2015, Clanton again was responsible for not reporting or paying to the IRS nearly $100,000 of employment taxes relating to NJ Trenching.

In addition to the prison sentence, U.S. District Judge Daniel Crabtree for the District of Kansas ordered Clanton to serve three years of supervised release and to pay $2,223,174.41 in restitution to the United States.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division made the announcement.

IRS Criminal Investigation investigated the case.

Trial Attorneys Robert Kemins and Dominick Giovanniello of the Justice Department’s Tax Division prosecuted the case.

United States Settles Suit Against Lead Generator for Assisting and Facilitating Illegal Robocalls

Source: United States Department of Justice

Response Tree LLC and its president and managing member Derek Thomas Doherty have agreed to a court order resolving allegations that they violated the Telemarketing Sales Rule (TSR) by assisting and facilitating illegal telemarketing campaigns by operating as an unlawful lead generator and consent farm. Lead generators collect, aggregate and sell consumer information — or “leads” — for profit. Consent farms sell those leads coupled with consumers’ purported consent to receive certain types of telephone calls.

The stipulated order, which was entered today by the U.S. District Court for the Central District of California, prohibits Response Tree and Doherty from violating the TSR and from collecting or selling covered information — including consumers’ names, addresses, contact information, gender and age — in connection with lead generation. The order also imposes a $7 million civil penalty judgment, which is suspended based on the defendants’ inability to pay.

According to the complaint filed on Jan. 2, Response Tree and Doherty obtained consumer information and purported consent to receive certain telephone calls, including telephone calls that deliver a prerecorded message (otherwise known as robocalls) and calls made to telephone numbers on the National Do Not Call Registry. The defendants allegedly did so by operating over 50 websites that deceptively induced consumers to disclose personal information by, for example, purporting to provide mortgage refinancing services. According to the complaint, the defendants then sold the consumer data to sellers of goods and services who then inundated American consumers with illegal robocalls based on the consumers’ invalid consent. Those robocalls delivered prerecorded marketing messages, and many of them were delivered to numbers listed on the National Do Not Call Registry.

“Today’s order is a victory in the Justice Department’s efforts to protect American consumers from illegal robocalls and to stop others, including those who operate unlawful consent farms, from enabling those calls,” said Principal Deputy Assistant Attorney General Brian M. Boynton, head of the Justice Department’s Civil Division. “We will continue to work with the Federal Trade Commission to enforce the Telemarketing Sales Rule.”

“Response Tree fueled millions of illegal telemarketing calls by tricking consumers into turning over their personal information and selling that information to telemarketers,” said Director Samuel Levine of the Federal Trade Commission’s (FTC) Bureau of Consumer Protection. “The FTC will continue to target every corner of the illegal telemarketing ecosystem to protect consumers and hold wrongdoers accountable.” 

The case was handled by attorneys in the Civil Division’s Consumer Protection Branch, including Trial Attorney Rowan Reid and Assistant Director Rachael Doud, in conjunction with staff in the FTC’s Division of Marketing Practices. 

For more information about the Consumer Protection Branch and its enforcement efforts, visit www.justice.gov/civil/consumer-protection-branch. For more information about the FTC, visit www.FTC.gov.

Justice Department Joins Lawsuit Challenging National Collegiate Athletics Association’s (NCAA) Transfer Eligibility Rule

Source: United States Department of Justice

Today, the Justice Department joined 10 states and the District of Columbia in a civil antitrust lawsuit challenging the National Collegiate Athletics Association’s (NCAA) Transfer Eligibility Rule. The amended complaint alleges that the NCAA unreasonably restricts college athletes’ freedom to transfer between academic institutions by limiting their eligibility to participate in intercollegiate contests if they transfer more than once during their college careers. By deterring transfers, the rule also denies athletes educational opportunities.

Last month, the states of Ohio, Colorado, Illinois, New York, North Carolina, Tennessee and West Virginia filed this lawsuit in the Northern District of West Virginia. Shortly after filing, the court granted the states’ request for a temporary restraining order, finding the NCAA’s Transfer Eligibility Rule likely violates Section 1 of the Sherman Act. Today, plaintiffs filed an amended complaint adding the United States, the states of Minnesota, Mississippi and Virginia and the District of Columbia as co-plaintiffs.

“We are proud to stand with our state law enforcement partners on behalf of college athletes across the nation,” said Assistant Attorney General Jonathan Kanter of the Justice Department’s Antitrust Division. “NCAA Division I institutions compete with each other not just on the playing field or in the arena, but to recruit and retain college athletes. College athletes should be able to freely choose the institutions that best meet their academic, personal and professional development needs without anticompetitive restrictions that limit their mobility by sacrificing a year of athletic competition.”

The amended complaint alleges that the NCAA’s one-time-transfer rule unreasonably restrains competition in the markets for athletic services in men’s and women’s Division I basketball and Football Bowl Subdivision (FBS) football, as well as for athletic services in all other men’s and women’s Division I sports. The rule forces college athletes who transfer more than once to sit on the sidelines for an entire season before they are eligible to compete in NCAA athletic competitions at their new school. The amended complaint further alleges that the restriction limits college athletes’ bargaining power and harms both their educational and athletic experiences.

Justice Department Announces Successful Policies Overhaul at Michigan Department of Corrections to Expand Opportunities for Religious Exercise

Source: United States Department of Justice

The Justice Department announced today that the Michigan Department of Corrections (MDOC) has successfully implemented reforms required by a 2021 settlement agreement that resolved alleged violations of the Religious Land Use and Institutionalized Persons Act (RLUIPA). The settlement agreement addressed MDOC’s now revised policies that required a five-person minimum for group worship and religious activities, prohibited group religious practice for certain religious groups, including Hindu, Yoruba, Hebrew Israelite and Thelema practitioners, and limited access to the kosher-for-Passover diet to those on the kosher diet year-round.  

MDOC changed each of these policies to expand access to religious practice in compliance with the settlement. Under the revised policies, MDOC allows group religious practice for groups of two or more, permits previously banned religious groups to hold group services and allows people to participate in the Passover diet even if they do not participate in the kosher diet year-round. Department monitoring revealed that a significant number of people whose religious exercise was previously limited by policy can now worship together and can celebrate Passover consistent with their beliefs.

“All people have the right to religious freedom and the right to be free from religious discrimination in our country, and that right exists across the country, including inside our jails and prisons,” said Assistant Attorney General Kristen Clarke of the Justice Department’s Civil Rights Division. “Our settlement with MDOC stands as a model, helping to increase access by incarcerated people to meaningful religious activities across the system.”

“U.S. citizens do not surrender their right to religious freedom upon incarceration, and my office will not stop defending an individual’s right to exercise one’s faith simply because they are serving a sentence,” stated U.S. Attorney Dawn N. Ison for the Eastern District of Michigan. “We are extremely pleased to see that MDOC has made significant and systemic changes to ensure that inmates in our state can practice their religion while in custody.”

“Our office is committed to enforcing federal civil rights laws, which protect the fundamental right of our citizens to freely exercise religion,” said First Assistant U.S. Attorney Jennifer McManus for the Western District of Michigan. “The settlement we reached with MDOC in 2021 protects that right and has resulted in meaningful change that allows institutionalized persons in Michigan to practice their religion and participate in religious services free from unlawful burdens.”

This joint investigation by the Civil Rights Division’s Special Litigation Section and the U.S. Attorneys’ Offices for the Eastern and Western Districts of Michigan began in 2019. The settlement agreement was signed in 2021. Since that time, the Justice Department closely monitored implementation, reviewing documents and conducting site visits. MDOC maintained substantial compliance with the settlement agreement for two years and, as a result, the department has concluded its monitoring activities. 

For additional information about the Civil Rights Division and the Special Litigation Section, please visit www.justice.gov/crt/special-litigation-section. Those interested in finding out more about RLUIPA may visit www.justice.gov/crt/religious-land-use-and-institutionalized-persons-act-0.

Woman Sentenced for Conspiracy to Murder Her Mother

Source: United States Department of Justice

An Illinois woman was sentenced yesterday to 26 years in prison for her role in a conspiracy to murder her mother while they vacationed in Bali, Indonesia, in August 2014. 

According to court documents, Heather L. Mack, 28, originally from Chicago, admitted in a plea agreement that she and her boyfriend, Tommy Schaefer, conspired to kill Mack’s mother while Mack and her mother vacationed in Bali. Mack arranged for Schaefer to travel to Bali using her mother’s credit card. After Schaefer arrived, Mack and Schaefer exchanged a series of text messages about how and when to kill Mack’s mother, which included a discussion about suffocating or beating the victim. Shortly after these text messages were exchanged, on Aug. 12, 2014, Schaefer entered the victim’s hotel room and, while Mack was present, brutally beat and killed the victim. Mack and Schaefer then placed the victim’s body into a suitcase and tried to leave the hotel in a taxi. When the driver of the taxi refused to accept their fare, Mack and Schaefer fled the hotel and abandoned the suitcase containing the victim’s body in the taxicab. Mack and Schaefer were arrested by Indonesian police the day after the murder at another hotel in Bali.

“Heather Mack planned to violently murder her own mother while on vacation in Bali,” said Acting Assistant Attorney General Nicole M. Argentieri of the Justice Department’s Criminal Division. “In Bali, Mack stood by while her mother was savagely beaten to death and then callously and unsuccessfully tried to dispose of her mother’s body. This significant sentence holds the defendant to account for this heinous crime. The department will continue to pursue justice for Americans, both at home and abroad.”

“The successful prosecution of the defendant’s heinous crime was the result of exhaustive investigative work by law enforcement in the United States and Indonesia,” said Acting U.S. Attorney Morris Pasqual for the Northern District of Illinois. “The sentence imposed sends a message that the U.S. justice system remains a powerful tool to hold accountable those who harm American citizens abroad.”

“The FBI works diligently with its international law enforcement partners to bring perpetrators of violent crime to justice and closure to victims’ families,” said Assistant Director Michael Nordwall of the FBI’s Criminal Investigative Division. “The sentencing demonstrates the FBI’s commitment to investigating violent crime—no matter how long or how far it takes us.”

“This case is the result of the FBI’s unwavering commitment to seeking justice for all Americans throughout the world,” said Special Agent in Charge Robert W. “Wes” Wheeler Jr. of the FBI Chicago Field Office. “We will never stop working with our partners to hold violent offenders accountable, no matter where in the world they commit their crimes.”

In 2015, Mack and Schaefer were convicted in Indonesia of local criminal charges related to the murder. Mack was sentenced to 10 years in prison and released after serving seven years. Schaefer was sentenced to 18 years in prison and currently remains imprisoned in Indonesia. 

In November 2021, upon arrival in the United States, Mack was arrested on U.S. federal charges relating to the murder. Schaefer was also charged in the U.S. indictment, and those charges remain pending against him. Mack pleaded guilty on June 16, 2023, to one count of conspiracy to kill a U.S. national. 

The FBI Chicago Field Office investigated the case, with valuable assistance from the Justice Department’s Office of International Affairs and the FBI Legal Attaché Office in Jakarta, Indonesia.

Senior Trial Attorney Frank G. Rangoussis of the Criminal Division’s Human Rights and Special Prosecutions Section and Assistant U.S. Attorney Ann Marie E. Ursini for the Northern District of Illinois prosecuted the case. 

Associate Attorney General Vanita Gupta Delivers Remarks on the Justice Department’s Report on its Critical Incident Review of the Response to the Mass Shooting at Robb Elementary School in Uvalde, Texas

Source: United States Department of Justice

Thank you, Mr. Attorney General.

It is hard to look at the truth — that the law enforcement response on May 24 was an unimaginable failure and that a lack of action by adults failed to protect children and their teachers. But we cannot look away from what happened here. We cannot look away from these children. We cannot look away from Uvalde.

On May 24th, 2022, this community lost 19 beloved children and two cherished teachers at Robb Elementary School. In the days and weeks following, this community also lost a sense of faith and trust in their own neighbors and institutions, as they tried to make sense of what happened on May 24th and were unable to get the answers they needed.

During that time, the then-mayor of Uvalde called me to ask the Justice Department to conduct an independent review of what happened — and what went wrong — on May 24th and in the days that followed.

Shortly after, the Justice Department began this review.

The Attorney General just gave a sense of the detailed timeline we have laid out, and the cascading failures that occurred over the course of the 77 minutes between when law enforcement arrived on the scene and when they finally entered the classroom. But we also know the pain — and the failures and missteps — did not end when law enforcement finally entered the classrooms and rescued the survivors.

It continued at minute 78, when it became clear that because there was no leader, there was no plan to triage the 35 victims in classrooms 111 and 112, many of whom had been shot. Victims were moved without appropriate precautions, victims who had already passed away were taken to the hospital in ambulances, while children with bullet wounds were put on school buses without any medical attention. In the commotion, one adult victim was placed on a walkway — on the ground outside — to be attended to. She died there.

The reunification and notification process for families was similarly chaotic and — as some of the families described — deeply painful.

During and after the 77 minutes, families and survivors received unclear and sometimes conflicting information about where to go to reunite with loved ones. Many family members waited at the school for hours without status updates, not knowing where their children were, if they were safe or hurt, or even alive. Families searching desperately for their loved ones were sent to different places across town — the high school, the civic center, the hospital.

Some of these details are gut-wrenching — families hearing about the need for autopsy results as the first indication that their loved ones may not have survived. At one point, hours after the shooting, an official incorrectly told families waiting for their children at the civic center that an additional bus of survivors was coming. It did not.

Inaccurate and inconsistent public communications, including social media posts and press conferences, made things worse. At 12:06 p.m., law enforcement posted on Facebook, reassuring parents that “students and staff are safe in the buildings.” That false reassurance was never corrected. An hour later, law enforcement inaccurately posted on social media that the shooter was in custody. That post too was never corrected.

Both impromptu and scheduled news conferences and media engagements contained inaccurate, incomplete, and at times conflicting information. Mirroring the failures of the law enforcement response, state and local agencies failed to coordinate, leading to inaccurate and incomplete information being provided to anxious family and community members and the public.

We also know the pain following a tragedy like this endures, and the support this community needs has often been missing.

And we cannot talk about what happened at Robb Elementary School without reckoning with the fact that this tragedy took place somewhere all children should feel supported and cared for and safe. Our report documents missteps in school safety preparation that contributed to this tragedy, including that the Campus Safety Plan was effectively a template and included security measures that were not even available at Robb; that there was a culture of complacency around locked-door policies, with interior and exterior doors routinely left unlocked; and that confusion over where to find a master key to unlock classroom doors contributed to the significant delay in entering classrooms 111 and 112.

As I made clear last April when I came to Uvalde to meet with families, and as we reiterated to families last night, this report not only looks backwards, but also identifies lessons learned and recommendations for other communities, to prevent something like this from happening again.

No law enforcement agency or community can assume that what happened here, or in Newtown, or in Parkland, or in Columbine can’t happen in their community.

That is our reality.

This report offers 273 recommendations for law enforcement agencies and other officials in every community.

That includes a series of recommendations for law enforcement and government agencies preparing for and responding to mass shooting incidents and active shooter incidents as they occur.

In the immediate aftermath of an active shooter incident, law enforcement leaders must continue to provide guidance and direction to all first responders, including triage planning to ensure that emergency personnel can access victims as soon as possible.

Law enforcement and government officials must provide proactive, timely, and accurate notifications, and give community members as much information as appropriate at any given time to help avoid or mitigate rumors, uncertainty, and unnecessary worry. If an organization shares incorrect information with the public, it should be open about it and correct the mistake.

In the days, weeks, and years after a devastating attack, survivors, the family members of victims, community members, law enforcement and other first responders, and their families, should continue to be offered both immediate and ongoing trauma support.

The Justice Department remains committed to the Uvalde community.

Federal Victims of Crime Act (VOCA) formula funds are being used to support victim services in Uvalde, and our Office for Victims of Crime is working with the State of Texas and the Uvalde community to complete the application for supplemental Justice Department funding that will enable continuing services for victims, survivors, and their families. And through our COPS Office, the Department has also awarded the local school district substantial funding over the past two years through our School Violence Prevention Program, to help this community continue to improve school safety and security.

Before we started this review, we consulted with the International Association of Chiefs of Police (IACP) to build out a team of experts, including law enforcement leaders who had ably led their communities through mass violence events. I am grateful to those leaders who leant us their expertise, and to our COPS Office team for their dedication and commitment.

Together, the review team’s work included:

  • reviewing more than 14,000 pieces of data and documentation, including policies and procedures, training logs, body camera and closed-circuit television footage, photographs, and more;
  • nine visits to Uvalde, for a total of 54 days in this community;
  • more than 260 interviews of individuals from more than 30 organizations and agencies, including responding law enforcement agencies, other first responders, family members and survivors, victim services providers, and school and hospital staff; and
  • travel throughout the country to review generally accepted practices in contemporary active shooter training courses.

Other organizations and news outlets have documented parts of what happened on that horrific day. But all of this work led to a report that is both the most detailed and the broadest in scope, looking beyond the immediate incident to include the communications, victim services, and school safety aspects of this tragedy I just discussed, as well as the post-incident response and investigation and pre-incident planning and preparation.

The public demands a lot from law enforcement, and we often take their service for granted. Every day, police officers run towards danger to keep people safe. In Uvalde on May 24, 2022, that did not happen until far too late.

Uvalde is a community that is healing, and getting clear on the facts is part of healing. So too are the beautiful, powerful murals all over this city commemorating each child and teacher killed on May 24. And so too is enacting changes in policies and practices to help make sure these failures do not happen again.

While it took time for the Justice Department to examine the facts and put this report together, our commitment to the Uvalde community does not end here. Through available funding, resources, victim services, technical assistance, and training, we will support Uvalde and communities around the country in their efforts to prevent and address violence. Just as we have looked back, we will look forward. We are committed to honoring the memories of the lives that were lost here by working to build a future where all of our children, their loved ones, and their teachers can feel cared for, supported, and protected.