BAKERSFIELD, Calif. -- United States Attorney Lawrence G. Brown announced Wednesday that Rebecca Marie Benedict, of Modesto, made her initial appearance Monday for arraignment on a federal grand jury indictment returned on September 24, 2009.

According to the indictment, Benedict is charged with three counts of tax evasion.

This case is the product of an extensive investigation by the IRS-Criminal Investigation.

According to Assistant United States Attorney Philip A. Ferrari, who is prosecuting the case, the indictment alleges that Benedict willfully attempted to evade and defeat a large part of the income tax due and owing for calendar years 2002 through 2004.

On those returns, Benedict stated that, computed on the community property basis, her taxable income for all three years was $123,301. In fact, as she knew, her taxable income for all three years was $700,412.

In court, Benedict pleaded not guilty. She was released without bail, and her next court date is November 30, 2009 before Chief United States District Judge Anthony W. Ishii.

If convicted, Benedict faces a maximum penalty of five years in prison for each count. However, the actual sentence will be dictated by the Federal Sentencing Guidelines, which take into account a number of factors, and will be imposed at the discretion of the court.