A married couple made their initial appearances in federal court on Wednesday for their alleged roles — in connection with a sleep study fraud scheme — to evade payment of taxes on more than $1.1 million in income.
According to court documents, Oganes Berberyan, 63, and Valentina Zemlyak, 63, both of Las Vegas, allegedly attempted to evade paying taxes owed to the IRS for tax years 2014 through 2016. From November 2014 to December 2015, co-defendant Armen Magzanyan (a/k/a “Arman Magzanyan” and “Arman Magz,” 43) operated GR8SLEEP.com, d/b/a Las Vegas Sleep Lab, which claimed to conduct monitored sleep studies.
As part of a fraudulent scheme, Las Vegas Sleep Lab billed a health insurance company more than $5 million, claiming to have performed hundreds of sleep studies. But it did not actually provide any of those services.
The fraudulent scheme caused the health insurance company to pay more than $1.8 million to Las Vegas Sleep Lab. Berberyan, Zemlyak, and Magzanyan used the proceeds of their scheme to pay for various personal expenses, including private school tuition, luxury vehicles, and real property purchase and mortgage payments:
Berberyan and Zemlyak evaded paying federal income taxes owing and due on income from this scheme, as well as from other sources. They did so in part by having bank accounts in business names pay their personal expenses directly, including approximately $1.14 million in payments towards the purchase of real property and mortgage payments. In each of the tax years 2014 through 2016, Berberyan and Zemylak had a joint taxable income greater than the amount they reported to the IRS.
Magzanyan has been charged with three counts of mail fraud, three counts of health care fraud, nine counts of monetary transactions in criminally deprived property, and two counts of attempted evasion of tax assessment.
Berberyan and Zemlyak made their initial appearances on April 21, each charged with three counts of attempted evasion of tax assessment.
A jury trial has been scheduled before U.S. District Court Judge Jennifer A. Dorsey on June 22.
Magzanyan is considered a fugitive and a warrant remains outstanding for his arrest.
Anyone with information as to Magzanyan's whereabouts is asked to please contact your local law enforcement office, the IRS Criminal Investigation by calling 702-868-5093, or the FBI by calling 1-800-CALLFBI (225-5324) or go online here.
If convicted: (a) Berberyan and Zemlyak each face a maximum sentence of 15 years in prison, $750,000 or twice the gross gain or loss, and up to three years of supervised release; and (b) Magzanyan faces a maximum sentence of 190 years in prison, a fine of $4.25 million or twice the gross gain or loss, and up to three years of supervised release.
An indictment is merely an allegation and every defendant is presumed innocent until proven guilty beyond a reasonable doubt in a court of law.