Marty owned Advanced Financial Services, a Placerville, Calif.-based tax business. She conspired with her office manager Pamela Harris and Rebecca Bandera-Marty, her daughter-in-law, to claim more than $60 million in refunds for tax years 2005, 2006 and 2007. They recruited clients, who they claimed could legally receive large refunds by using IRS Forms 1099-OID to claim clients' debts as income and those amount as tax withheld.

The technique was used for clients in 26 states and to pay out the $9 million in more than 40 refunds.

The three women, along with two clients, Charles and Victoria Tingler, were indicted in June 2013. Marty and the Tinglers, with the help of Harris, then filed multi-million dollar liens against government officials, including three IRS employees involved collecting taxes from the Tinglers.

Marty also filed $84 million liens each against the then Acting U.S. Attorney for the Eastern District of California and a former Department of Justice Tax Division attorney who were seeking to halt her and AFS from preparing tax returns. Those liens unlawfully disclosed person identification information about the individuals. Harris and Marty also hired a collection agency to recover $500,000 from the false lien Charles Tingler filed against an IRS revenue officer.

AFS clients have prosecuted in Arizona, Colorado, Florida, Georgia, Missouri, Oregon and Washington for filing false claims for refunds on returns that Marty and AFS prepared.