Article 132 UCMJ – Fraud Against the United States – Military Defense Lawyers

UCMJ Military Defense Guide by Gonzalez & Waddington

Article 132 of the Uniform Code of Military Justice criminalizes fraudulent acts against the United States government. It applies when a service member is accused of intentionally deceiving the government to obtain money, property, allowances, pay, travel entitlements, or other benefits. This is one of the most serious financial crimes under the UCMJ and is frequently paired with Article 121 (larceny), Article 107 (false official statement), and Article 92 (failure to obey).

However, Article 132 is also one of the most misunderstood and overcharged offenses in the military. Service members are often accused based on:

• Administrative errors
• Finance office mistakes
• PSD/S-1 miscalculations
• Mislabeled dependent status
• Housing paperwork confusion
• Travel voucher misunderstandings
• Accusations from angry spouses or ex-partners
• Roommate disputes or barracks arguments

Florida produces a particularly high volume of Article 132 cases due to large populations of transient service members, complex BAH zones, and high PCS/TDY movement through bases such as NAS Jacksonville, Mayport, Pensacola, Whiting Field, Eglin, Hurlburt, Tyndall, Patrick SFB, MacDill, Homestead ARB, NSA Panama City, NAS Key West, and Coast Guard sectors. Finance errors are common, and commands often misuse Article 132 to punish honest mistakes.

Gonzalez & Waddington, Attorneys at Law has decades of experience dismantling Article 132 cases across all branches. We expose weak evidence, inaccurate calculations, PSD mistakes, dependent-location confusion, and false allegations made out of jealousy or revenge.

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What Is Article 132 UCMJ?

Article 132 criminalizes the following acts when done with intent to defraud the government:

• Making a false claim
• Presenting a false or fraudulent voucher
• Misrepresenting dependent status
• Submitting falsified documents for pay or benefits
• Receiving unauthorized pay or allowances through deception
• Using fraud to obtain government property or entitlements

Article 132 is often charged when the government alleges a service member received money they “should not have,” even if the error was created by finance or was unintentional.

Elements the Government Must Prove

To convict someone of Article 132, prosecutors must prove:

1. A Claim or Representation Was Made

• Orally, in writing, or electronically
• To a government official or agency

2. The Claim Was False or Fraudulent

The government must prove the information was:

• Incorrect
• Misleading
• Inaccurate

3. The Accused Knew It Was False

This is the MOST important element. Without proof of knowledge, there is no fraud.

4. The Accused Intended to Defraud the Government

Intent cannot be assumed. It must be proven.

5. The Claim Had Actual or Potential Financial Impact

Even attempted fraud can be prosecuted.

Maximum Punishments Under Article 132

Punishments for financial fraud are severe:

• Dishonorable discharge
• Confinement for up to 10 years
• Total forfeitures
• Reduction to E-1
• Fine and restitution
• Loss of retirement
• Loss of security clearance

Even administrative findings of “fraud” can end a career through separation boards or officer elimination boards.

Why Article 132 Charges Are Common in Florida

Florida’s military demographic creates a perfect storm for Article 132 allegations:

• High PCS and TDY rates → frequent travel voucher errors
• Housing market instability → BAH entitlement confusion
• Frequent separations and divorces
• Spouses reporting service members out of anger or control
• Young enlisted members unfamiliar with finance rules
• Finance office backlogs leading to miscalculations
• Coast Guard cutter deployments → complex entitlement rules
• Barracks roommates accusing each other of “stealing” allowances

The government often jumps to criminal accusations before confirming whether the error was administrative, unintentional, or caused by PSD.

Common Real-World Article 132 Scenarios

1. BAH Fraud Accusations

• Dependent lives somewhere different than listed
• Separate households misunderstood
• Divorce not finalized yet
• PSD entered wrong ZIP code

2. Travel Voucher (DTS) Allegations

• Incorrect lodging receipts
• Forgotten meal deductions
• Finance clerk misprocessing the claim

3. Unauthorized Pay or Allowances

• Moving from one duty station to another
• Dependent location not updated properly
• Incorrect start/stop of housing allowance

4. False Official Statement Paired with Fraud

Investigators often add Article 107 when they cannot prove the fraud itself.

5. Coast Guard Financial Cases

• Per diem during patrol
• Incorrect cutter TDY claims
• Housing during extended deployments

6. Domestic or Relationship Retaliation

• Ex-partners reporting “fraud” during a breakup
• Accusers manipulating the system

7. Unintentional Mistakes

• Incorrect dependency documents
• Expired ID cards
• Misunderstanding finance regulations

How Article 132 Investigations Work

Investigations typically involve:

• NCIS – Navy/Marine Corps
• OSI – Air Force/Space Force
• CID – Army
• CGIS – Coast Guard
• DFAS & PSD/S-1 audits
• Civilian law enforcement (rare but possible)

Common Government Failures We Exploit

• No proof of intent
• Incorrect financial calculations
• Conflicting DFAS documents
• Missing or incomplete PSD records
• Dependent address confusion
• Lack of financial expertise by investigators

Because Article 132 cases involve complicated finance rules, investigators frequently misunderstand them.

How Gonzalez & Waddington Defends Article 132 Cases

Our firm attacks Article 132 from every angle:

1. No Intent to Defraud

• Clerical errors
• Incorrect guidance from finance office
• Miscommunication during PCS
• Emotional turmoil during breakups

2. Administrative Error Defense

Most “fraud” cases are actually mistakes by PSD or S-1.

3. Dependency Misunderstandings

• Separated spouses living in two households
• Children dividing time between homes
• Interstate custody issues

4. Digital Forensics

• Emails between service member and finance
• Text messages showing honest intent
• GPS/map data proving dependent locations

5. Florida-Specific Defense Strategy

• Multiple housing markets creating confusion
• High tourist cost-of-living areas (Pensacola, Key West)
• Coast Guard cutter deployment allowances
• False reports from vindictive partners

Most Article 132 cases collapse once we show the error was administrative, not intentional.

Pro Tips for Anyone Accused Under Article 132

• Do NOT talk to investigators or finance personnel about the allegation.
• Collect all LES, BAH, DTS, and travel records immediately.
• Document your dependent’s actual living situation.
• Save all email communications with PSD/S-1/finance.
• Stop discussing your finances with anyone in your unit.
• Never sign anything without a lawyer reviewing it.
• Hire a civilian military defense attorney early.

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Article 132 UCMJ – Frequently Asked Questions