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Date: 01-23-2023

Case Style:

United States of America v. Omar Motley

Case Number: 2:21-cr-00076

Judge: Karon O. Bowdra

Court: United States District Court for the Northern District of Alabama (Jefferson County)

Plaintiff's Attorney: United States Attorney’s Office in Birmingham

Defendant's Attorney: Sam Holmes

Description: Birmingham, Alabama criminal defense lawyer represented Defendant charged with wire fraud and tax fraud.

MoreLaw Legal News For Birmingham

Omar Motley, age 42, of Birmingham, was the manager of a Birmingham grocery store and used his position and took advantage of a program intended to help families in need.

Motley was the manager of the Big B Food Mart located on 24th Street North, in Birmingham, which was authorized to accept SNAP benefits. Between November 2014 and March 2017, Motley unlawfully redeemed SNAP EBT benefits for cash and ineligible items. During this time, SNAP benefits redeemed at Big B Food Mart were 52 times greater than at similarly sized stores in the area. Motley’s manipulation of the SNAP program resulted in illegal gains of over $4.6 million. Also, in 2015, Motley under-reported to IRS the income he received from redeeming SNAP benefits.

The USDA-OIG and IRS-CI investigated the case. Assistant United States Attorney Catherine Crosby prosecuted the case.

26 U.S.C. §7206. Fraud and false statements

Any person who—
(1) Declaration under penalties of perjury

Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or
(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
(3) Fraudulent bonds, permits, and entries

Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) Removal or concealment with intent to defraud

Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
(5) Compromises and closing agreements

In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—
(A) Concealment of property

Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or
(B) Withholding, falsifying, and destroying records

Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;

shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

Outcome: Defendant was sentenced to 46 months in prison followed by three years of supervised release. He was also ordered to pay $847,001 in resitution to the IRA and $4.750 million to the United States Department of Agriculture.

Plaintiff's Experts:

Defendant's Experts:


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