Leeman Brown was sentenced by U.S. District Judge Virginia M. Hernandez Covington on July 16 to five years and ten months in federal prison for conspiracy to distribute and possess with intent to distribute over 500 grams of methamphetamine, conspiracy to commit wire fraud, and aiding and assisting false and fraudulent tax returns. Brown pleaded guilty on October 27, 2025, according to an announcement from U.S. Attorney Gregory W. Kehoe.
According to court documents, Brown conspired with others to smuggle methamphetamine concealed in packages sent through the mail from California to the Tampa area. During this period, he also submitted more than 80 false tax returns to the Internal Revenue Service that included fraudulent gambling losses, winnings, and federal income tax withholdings. These submissions requested large refunds from the IRS that taxpayers were not entitled to receive. Brown earned over $260,000 in proceeds from this scheme.
U.S. Attorney Gregory W. Kehoe said, “The expertise and diligence by our HSTF law enforcement partners in this case is a clear example of our commitment to stem the flow of illegal drugs and protect our nation’s financial system against fraud.”
Ron Loecker, Special Agent in Charge at IRS-Criminal Investigation for the Florida Field Office, said: “Tax fraud isn’t a game—and anyone who tries to cheat the system will quickly learn that IRS Criminal Investigation plays to win… If you think you can beat the IRS, think again.”
The case was investigated by Homeland Security Investigation and the Internal Revenue Service’s Criminal Investigation division and is being prosecuted by Assistant United States Attorney Lauren Stoia.
This prosecution is part of the Homeland Security Task Force initiative established by Executive Order 14159: Protecting the American People Against Invasion. The task force coordinates efforts across government agencies aimed at eliminating criminal cartels, foreign gangs, transnational criminal organizations, as well as human smuggling operations within the United States.