Former Elk Grove man sentenced to 3 years in prison for filing false tax returns and using proceeds to buy gold, silver and a house

FRESNO, Calif. - Marvin Charo Collins, 52, formerly of Elk Grove, was sentenced today by U.S. District Judge Jennifer L. Thurston to three years in prison and ordered to pay $682,768 in restitution to the IRS for making a false claim against the United States, U.S. Attorney Eric Grant announced.

According to court documents, between 2017 and 2023, Collins filed more than 15 false tax returns with the Internal Revenue Service in which he reported false income and false tax withholdings and claimed millions of dollars in tax refunds. During that time, Collins falsely claimed more than $13 million in tax refunds. As part of his scheme, Collins created fictitious entities, including the "Marvin C Collins Estate," through which he filed his false tax returns. For one of the false tax returns, Collins received a refund of $682,768. Using the proceeds of his fraud scheme, Collins purchased a house, a 2016 Maserati, and more than $300,000 in precious metals, including gold and silver bars.

"For years, this defendant sought to enrich himself through a fraudulent tax scheme rooted in theories that have been rejected time and again by the courts," said U.S. Attorney Grant. "Today's sentence demonstrates that individuals who submit false tax returns and exploit discredited tax-avoidance schemes will face justice."

"Mr. Collins' sentence reflects the seriousness of his extensive fraud scheme that sought to steal millions of dollars from American taxpayers," said John Abram, Acting Special Agent in Charge of IRS Criminal Investigation (IRS-CI) San Francisco Field Office. "Despite repeated warnings, Collins continued submitting false tax returns for fraudulent refunds exceeding $13 million and then used his ill-gotten gains to purchase property, a sports car, and precious metals. IRS-CI follows the money and protects the integrity of our nation's tax system."

On Jan. 20, 2026, Collins pleaded guilty to all five counts of the indictment about three weeks before his scheduled trial. The charges against Collins stem from his use of a convoluted "redemption" scheme, used by tax protestors and sovereign citizens that has been repeatedly rejected by the courts.

IRS-CI conducted the investigation. Assistant U.S. Attorney Arelis M. Clemente prosecuted the case.