Grand Jury Adds 2 Tax Counts to Fraud Case : Crime: Three men are charged with bilking naval air station and Unocal Corp. of up to $1.5 million.

A federal grand jury on Wednesday added two counts to a 27-count indictment alleging that three men bilked $881,000 to $1.5 million from Point Mugu Naval Air Station and Unocal Corp., federal authorities said.

The grand jury charged Martin S. Anderson, 44, formerly of Oxnard and now a resident of Castalia, Ohio, with two counts of reporting false information about corporate tax income in 1985 and 1986, Assistant U.S. Atty. Patricia Beaman said.

The two new charges make the indictment filed in August against Anderson, Camarillo resident Bill M. Frazier and Ventura resident Erwin H. Muller a 29-count package.

“We anticipate that additional indictments will be brought,” Beaman said, adding that the investigation is ongoing.

The indictment charges each man with one count of conspiracy to defraud the government; Frazier and Anderson with 13 counts of false claims against the government; and Frazier and Anderson with 12 counts of mail fraud. The indictment also charges Muller with one count and Anderson with two counts of subscribing to a false corporate income tax return.

In one new count, the indictment alleges that Anderson filed a false 1985 tax claim understating the taxable income for Anderson Industrial Supply, a now-defunct Oxnard company of which he was president and a 20% stockholder. His return claimed a taxable income of $24,928 and said the firm owed the government nothing, when the company’s income actually was $209,846.56 and $61,514 in taxes should have been paid, the indictment said.

In the other count, the indictment alleges that Anderson Industrial’s 1986 tax claim said the company made no money and owed the government nothing. But in that year the company’s taxable income truly was $174,680.96, and it should have paid about $60,103 in taxes, the indictment said.

The alleged scheme, which lasted for 2 1/2 years and ended in September, 1986, reportedly involved Frazier’s submission of false and inflated invoices by the firm to the naval air station and Unocal. Unocal orders and receives industrial merchandise from suppliers in Los Angeles and Ventura counties.

Frazier, an Anderson Industrial salesman, then allegedly paid to “co-conspirator Point Mugu and Unocal purchasing agents” gratuities such as cash, televisions, microwave ovens, refrigerators and videocassette recorders, the indictment said. This was in return for confirmation of the phantom orders’ receipt, it said.

Anderson allegedly knew and approved of the fraudulent billing scheme and kickbacks, the indictment said. Muller, it said, operated two fictional businesses known as Muller Service Co. in Ventura and M & M Enterprises in Thousand Oaks, which were established to supply false invoices to the scheme.

The maximum penalty under federal law for each offense of conspiracy, mail fraud and false tax claims is five years’ imprisonment and a $250,000 fine. For each count of subscribing to a false federal income tax return, the maximum penalty is three years in prison and a $250,000 fine.

Point Mugu and Unocal officials could not be reached for comment. Anderson, Frazier and Muller also could not be reached.