18 U.S.C. § 1028A: The Mandatory 2-Year Consecutive Sentence, State Payroll Fraud, and the Flores-Figueroa Defense at 501 I Street, Sacramento
One charge. Two years. Mandatory. Consecutive. No exceptions. This is the essential reality of 18 U.S.C. § 1028A aggravated identity theft. The statute adds an automatic, unchallengeable 2-year sentence on top of any other federal conviction involving the use of another person's identity. Eastern District Sacramento judges cannot reduce it. Cooperation credit does not apply. Once a § 1028A count results in conviction, those 2 years are locked in regardless of every other circumstance.
In Sacramento County, § 1028A charges arise in a context shaped by the region's unique identity as the seat of California state government. The most distinctive Sacramento pattern involves state government payroll and benefit systems where fraudulent use of real employees' Social Security numbers to file false benefit claims, redirect payroll deposits, or create fraudulent employment records generates § 1028A charges alongside the underlying fraud. IRS Criminal Investigation's Sacramento Field Office, working with HSI and SSA OIG at 501 I Street, prosecutes these cases in the Eastern District's Sacramento Division.
The Bulldog Law defends § 1028A cases throughout Sacramento County and the Eastern District. For more on the consecutive sentence structure, Flores-Figueroa, and pre-indictment intervention, visit The Bulldog Law criminal defense blog.
How 18 U.S.C. § 1028A Works Three Elements, Three Defense Opportunities
Section 1028A makes it a federal crime to knowingly transfer, possess, or use, without lawful authority, a means of identification of another person, during and in relation to any listed predicate felony.
Element 1: Means of Identification of a Real Person
The identification must belong to a real, actual other person. Under the Supreme Court's Flores-Figueroa v. United States (2009), using a completely fictional identity does not satisfy this element. In Sacramento County state payroll and benefit fraud cases, many defendants used identification numbers obtained from state employment databases or third parties without knowing whether the numbers belonged to real living people.
Element 2: Knowing Use Without Lawful Authority
The government must prove the defendant knowingly used the identification and under Flores-Figueroa knew it belonged to a real person. This is the most powerful defense tool in Eastern District Sacramento § 1028A cases where defendants obtained identification through brokers or databases without knowing whether underlying numbers were real or fabricated.
Element 3: During and In Relation to a Listed Predicate Felony
The most common predicates in Sacramento County cases:
- Wire fraud (18 U.S.C. § 1343) most common in state contractor and Capitol area business fraud cases
- Tax fraud (26 U.S.C. § 7201) IRS CI Sacramento Field Office cases
- Social Security fraud (42 U.S.C. § 408) state benefit fraud cases
- Access device fraud (18 U.S.C. § 1029) payment credential fraud
THE STACKING PROBLEM: The 2-year sentence under § 1028A runs consecutively to everything else and cannot be reduced, suspended, or served concurrently. Multiple § 1028A counts each add another mandatory 2 years. Eliminating the § 1028A count before conviction is the highest-priority defense objective in every Sacramento County case where it is charged.
Identity Theft in Sacramento County's State Government Environment
State Payroll and CalHR System Fraud
California's state payroll system administered through CalHR and the State Controller's Office processes payroll for hundreds of thousands of state employees. When state employees or contractors fraudulently use colleagues' Social Security numbers or personnel identification numbers to redirect payroll deposits, claim unauthorized benefits, or create phantom employee records, the resulting § 1028A charge adds mandatory consecutive prison time on top of the underlying state fraud prosecution. We build Flores-Figueroa defenses through evidence of how identification information was obtained and what the defendant knew about its source.
Tax Refund Fraud and IRS CI Sacramento
IRS Criminal Investigation's Sacramento Field Office prosecutes tax identity theft cases involving stolen Social Security numbers used to file fraudulent federal tax returns. Sacramento County's large workforce including state employees whose SSN information appears in multiple government databases makes tax identity theft a significant enforcement category. Each fraudulent return filed using a different victim's SSN is a potential separate § 1028A count with mandatory consecutive stacking.
State Benefit Fraud and SSA OIG
The Social Security Administration Office of Inspector General coordinates with the Eastern District U.S. Attorney's Office on Sacramento County state benefit fraud cases where claimants use real persons' identities to obtain Social Security disability or retirement benefits. These cases frequently involve elderly victims whose SSNs are used without their knowledge.
Pre-Indictment Intervention
When clients contact us after receiving a target letter from the Eastern District U.S. Attorney at 501 I Street, or after learning that IRS CI or HSI investigators have contacted their employer or the state personnel system, the most critical pre-indictment window remains open. Presenting the Flores-Figueroa knowledge defense before the charging decision prevents the § 1028A count from being included in an eventual indictment.
Where Identity Theft Cases Are Prosecuted in Sacramento County
U.S. District Court Eastern District of California, Sacramento Division
501 I Street, Sacramento, CA 95814
U.S. Attorney's Office: 501 I Street, Suite 10-100, Sacramento, CA 95814
The Bulldog Law appears regularly at 501 I Street and knows the prosecution teams who handle identity theft cases in Sacramento's Eastern District division.
Defense Strategies for § 1028A in Eastern District Sacramento Cases
Flores-Figueroa Knowledge Defense
The government must prove the defendant knew the means of identification belonged to a real, actual other person. In Sacramento County state government fraud cases where personnel numbers or SSNs were accessed from databases without knowing whether they belonged to real persons, this knowledge requirement is genuinely contestable. We build these defenses through evidence of how the identification was obtained and what the defendant was told about its source.
Attacking the Predicate Felony
Because § 1028A requires the identity theft to occur during a listed predicate felony, defeating the predicate count eliminates the § 1028A charge. If we successfully challenge the underlying wire fraud or tax fraud offense, the § 1028A falls with it.
Plea Negotiation Eliminating the § 1028A Count
Because the mandatory consecutive sentence is non-negotiable after conviction, eliminating the § 1028A count in exchange for a plea to the underlying offense is the most critical plea negotiation objective. We pursue dismissal of the § 1028A count in every negotiation where it is achievable.
Facing Federal Identity Theft Charges in Sacramento County? Act Immediately
- Do not speak to IRS CI, HSI, or SSA OIG agents without retaining federal defense counsel. Invoke your right to silence.
- Do not destroy any records or communications related to how identification information was obtained.
- Document everything you know about how you obtained the SSN or identification at issue who provided it and what you were told about it.
- If you received a target letter from the Eastern District at 501 I Street or a grand jury subpoena for employment or payroll records, contact The Bulldog Law immediately.
- Call The Bulldog Law at (888) 928-1609. The mandatory consecutive structure of § 1028A makes early federal defense the most important investment in your case.
Federal Identity Theft Defense Across Sacramento County
Sacramento: State agency employees and Capitol-area defendants can reach The Bulldog Law through our Sacramento office page.
Rancho Cordova: Technology corridor and healthcare sector clients can contact us through our Rancho Cordova office page.
Elk Grove: South County clients can reach The Bulldog Law through our Elk Grove office page.
We also serve clients in Citrus Heights, Folsom, Galt, Isleton, and all Sacramento County communities facing federal charges.
To speak with a Sacramento County federal identity theft defense attorney, visit our Sacramento County office page or call (888) 928-1609.
Frequently Asked Questions: 18 U.S.C. § 1028A in Sacramento County
Why does the 2-year § 1028A sentence matter so much in Sacramento County cases?
Because it stacks consecutively on top of everything else without exception. If a defendant is convicted of wire fraud and sentenced to 2 years at 501 I Street, and also convicted of § 1028A, they serve the 2 years plus a mandatory consecutive 2 years. Multiple § 1028A counts each add another mandatory 2 years. The Eastern District judge cannot merge these sentences under any circumstances. Eliminating the § 1028A count before conviction is the single highest-priority defense objective in every Sacramento County case where it is charged.
What did Flores-Figueroa decide and why is it important for Sacramento County cases?
In Flores-Figueroa v. United States (2009), the Supreme Court held that § 1028A requires the government to prove the defendant knew the means of identification belonged to a real, actual other person. In Sacramento County state government fraud cases where personnel identification numbers were accessed from state databases without knowing whether the underlying numbers belonged to real living people, this knowledge requirement creates a genuine defense. Defendants who used identification believing it was generic system data rather than a specific person's real SSN have a legitimate Flores-Figueroa defense.
What should I do if IRS CI has contacted my employer or the state personnel system in Sacramento County?
Contact The Bulldog Law immediately. IRS CI contact with an employer or the state personnel system signals that an investigation is underway. The window between investigator contact and a formal grand jury subpoena or target letter from 501 I Street is narrow. Getting defense counsel involved before a target letter arrives gives us the opportunity to evaluate the evidence, present the Flores-Figueroa defense, and potentially prevent a § 1028A charge from being included in an eventual indictment.