A man from Crofton, Kentucky, has been sentenced to two years and three months in federal prison for fraud and tax offenses. The announcement was made by U.S. Attorney Michael A. Bennett of the Western District of Kentucky and Karen Wingerd, Special Agent in Charge at the Cincinnati Field Office of IRS Criminal Investigation.
Marvin Upton, 58, was sentenced following his conviction on three counts of bank fraud and three counts of filing false tax returns. Upton previously served as a pastor at Crofton Pentecostal Church in Crofton, Kentucky. His fraudulent activities involved defrauding an elderly parishioner with dementia between 2013 and 2016. During this period, he also filed multiple false tax returns that did not report income obtained through the fraud.
The federal system does not allow parole.
Upton has been ordered to pay $500,000 in restitution to the victim’s estate and $222,037 to the IRS.
The Internal Revenue Service Criminal Investigation conducted the investigation into this case. Assistant U.S. Attorneys Madison T. Sewell and Corinne E. Keel led the prosecution.
This case is part of efforts by both the National Elder Justice Task Force and the Kentucky Elder Justice Task Force to combat elder abuse and financial exploitation targeting older adults across the nation. The Department of Justice's Elder Justice Initiative aims to coordinate enforcement actions against such crimes through task forces comprising investigators, prosecutors, and other officials at various levels dedicated to protecting seniors.
