FORMER DAYCARE OPERATOR SENTENCED FOR INCOME TAX FRAUD

BIRMINGHAM, AL - MARIE FRANKLIN was sentenced today in U.S. District Court on charges of willfully subscribing and filing a false individual Income Tax Return form 1040. FRANKLIN, 49, of Birmingham, was sentenced to serve one year and one day in Federal prison.

"The choice by this Defendant to buy a luxury home and automobiles rather than pay taxes proved to be a bad one," states U.S. Attorney Alice H. Martin. "She now has a felony conviction and will have to pay the taxes, plus the penalties and interest."

FRANKLIN, along with her former husband, Michael Franklin, operated Future of the World Day Care Academy and Ministries, Inc., located in Bessemer, Alabama. Evidence in this case revealed that MICHAEL FRANKLIN and MARIE FRANKLIN filed separate returns as a married couple and reported $52,558 and $56,845 in total income for 1999 on their respective tax returns. Their actual total income was $174,490 and $178, 777, respectfully, for that year. Together, the FRANKLINS' owed over $88,400 in additional taxes for 1999.

"It is imperative that everyone pays their fair share," said Rebecca A. Sparkman, Special Agent in Charge, Internal Revenue Service-Criminal Investigation (IRS-CI). "When they don't IRS-CI will investigate to ensure the financial stability of the government."

FRANKLIN and her husband were indicted for tax fraud in March 2006. They pled guilty on July 7, 2006. In addition to the prison time, FRANKLIN will serve one year of supervised release. Michael Franklin's sentencing date is October 26, 2006.

"American citizens have a responsibility to pay taxes," states Carmen S. Adams, Special Agent in Charge, Federal Bureau of Investigation. "When citizens break the law, they are gambling on prosecution."

This case was investigated by Special Agents of the Internal Revenue Service, the Federal Bureau of Investigation and the Alabama Attorney General's Office. Assistant United States Attorney Pat Meadows and Joe Giannullo, Trial Attorney with the Department of Justice Tax Division are prosecuting this case on behalf of the U.S. Government.