United States Attorney A. Brian Albritton
Middle District of Florida
Tampa Orlando Jacksonville Ocala Fort Myers
FOR IMMEDIATE RELEASE CONTACT: STEVE COLE
April 30, 2010 PHONE: (813) 274-6136
http://www.usdoj.gov/usao/flm/pr FAX: (813) 274-6300
FORMER IRS SUPERVISORY CRIMINAL INVESTIGATOR PLEADS
GUILTY TO WORKERS' COMPENSATION FRAUD
Orlando, Florida - United States Attorney A. Brian Albritton announces that David
D. Leoce (age 56, of Orlando) pleaded guilty to one count of federal workers'
compensation fraud. Leoce faces a maximum penalty of five years in federal prison.
Leoce has also agreed to pay restitution in the amount of $32,391.17 to the United States.
The United States Department of Labor administers a federal workers'
compensation program that covers certain designated federal employees. The program,
which is governed by federal law, provides in part that employees who suffer work-related
injuries may be entitled to receive certain tax-free benefits. According to the indictment,
Leoce, who formerly worked as a Supervisory Special Agent with the IRS Criminal
Investigation Division in Orlando, received workers' compensation benefits under the
federal program, tax free, from approximately 1997 through 2008. As a condition of
receiving the benefits, Leoce was required to submit an affidavit of report of earnings on
an annual basis. In each report that Leoce submitted from 2005 through 2008, he claimed
not to be involved in any business enterprises and not to have received any compensation
or income from any business. He received $279,227.70 in tax-free benefits based, in part,
on those claims. According to public records, however, from at least February 3, 2005 to
August 15, 2008, Leoce was a co-owner and manager of Leoce & Martin Enterprises,
d/b/a Scratch the Surface Tattoo II.
This case was investigated by the United States Department of Labor (US DOL),
Office of Inspector General (OIG), and Office of Labor Racketeering and Fraud
Investigations (OLRFI), and the United States Department of the Treasury, Treasury
Inspector. It is being prosecuted by Assistant United States Attorney Nicholas Pilgrim.