On Friday, September 22, 2017, it was announced that two Broward County, Florida tax return preparers had been sentenced to prison for conspiring to file and filing fraudulent tax returns with the IRS. 39-year-old Luzcor Fertilien was sentenced to 30 months in prison. 37-year-old David Joseph was sentenced to 24 months in prison.
Court documents show that the two defendants and Frantz Petit-Dos owned two tax preparation businesses in Lauderhill, Florida. The two businesses are Imperial Taxation and Multi-Services Corp. and Aleluya Universal Accounting Services Inc.
From 2010 through 2016, the trio filed fraudulent returns for their clients. The returns sought refunds that the clients were not actually entitled to. They did this by reporting false business income, fraudulent education and fuel tax credits and claiming deceased individuals as dependents. In some cases, the deceased individuals had their identities stolen.
The trio did not report the illegal proceeds on their own personal tax returns. The court concluded that Joseph and Fertilien caused the IRS to suffer a tax loss of more than $1 million. In addition to the prison sentence, both defendants will be required to serve three years of supervised release. Fertilien has been ordered to pay $1,038,129 in restitution. Joseph has been ordered to pay $1,289,351 in restitution to the IRS.
The three defendants previously pleaded guilty to conspiring to defraud the United States and filing fraudulent tax returns. Petit-Dos will be sentenced on October 6, 2017.