LOS ANGELES : 2 Indicted in Tax Case Linked to Probe of Deputies

A federal grand jury returned indictments Friday against a former Los Angeles police officer and a former Los Angeles County sheriff’s deputy, charging both with making a false statement on their 1987 federal income tax return.

The two former officers, Stephen W. Polack and Christina Townley, were married at the time and filed a joint income tax return that year, according to Assistant U.S. Atty. Mark A. Byrne, who is prosecuting the case. According to prosecutors, the couple’s return falsely reported far less income than the two actually earned that year.

The case grows out of a prolonged investigation of sheriff’s deputies, 21 of whom have been convicted on charges including stealing money seized from narcotics suspects and failure to report that money on tax returns. In other cases, Polack faces conspiracy and civil rights charges, according to prosecutors.

Any income, even illegally earned income, is subject to taxes and failure to report it is a criminal offense. If convicted, Polack and Townley face up to three years each in prison and fines of as much as $100,000.