A California woman has been sentenced to prison for claiming and receiving unemployment benefits while working full-time for the Internal Revenue Service.

Cheryl Lynn Frazier, 60, of Fresno, was sentenced Tuesday by U.S. District Judge Lawrence J. O’Neill to four months in federal prison, followed by three years of supervised release. The judge also ordered Frazier to pay $13,285 in restitution to the California Employment Development Department.

According to court documents, from October 2008 through April 2011, Frazier fraudulently claimed and received state unemployment benefits despite being a full-time IRS employee. Before she became a full-time employee, Frazier was a seasonal employee.

During her off-season unemployment, she filed for and received unemployment benefits. In October 2008, she started to work full-time but continued to claim unemployment benefits. She underreported or omitted her hours and wages on claim forms mailed to EDD, according to prosecutors. Frazier continued to receive unemployment checks until her scheme was detected in April 2011.

“Employees of the Internal Revenue Service must maintain the highest standards of integrity,” said Treasury Inspector General for Tax Administration J. Russell George in a statement. “We will investigate any allegations of misconduct by those employees and refer for prosecution as appropriate.”

This case is the product of an investigation by TIGTA and the California Employment Development Department. Assistant U.S. Attorney Grant B. Rabenn prosecuted the case.

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