Angela Dickens, 54, of Rocky Mount, North Carolina, pleaded guilty in federal court on July 29 to one count of aiding and assisting in the preparation of false tax returns that resulted in a tax loss of approximately $3.9 million. Dickens faces a maximum penalty of 36 months in prison when sentenced in November and has agreed to pay restitution to the Internal Revenue Service.
Dickens operated Empire Tax Service, later renamed K&J Tax Service, from 2017 to 2023. During this period, Dickens and at least one co-conspirator filed hundreds of fraudulent tax returns by inflating ‘Other 1099 Withholding’ amounts. This practice led to inflated taxpayer refunds and allowed excessive fees to be taken from those refunds. The business collected clients’ financial information and filed their federal and state tax returns.
Special Agent in Charge Donald “Trey” Eakins of IRS Criminal Investigation’s Charlotte Field Office said, “Tax return preparers who try to defraud the tax system should be aware that IRS Criminal Investigation will expose these schemes and work with the U.S. Attorney’s Office to hold those responsible accountable,” Eakins continued, “Today’s plea is a reminder to those who might consider preparing false tax returns that IRS-CI will continue their aggressive pursuit of those who attempt to defraud the United States tax system.”
The Department of Justice announced on April 7 the creation of the National Fraud Enforcement Division (“Fraud Division”), which investigates and prosecutes individuals committing fraud against Americans as part of President Trump’s Task Force to Eliminate Fraud chaired by Vice President J.D. Vance.
U.S. Attorney Ellis Boyle for the Eastern District of North Carolina made the announcement after Chief U.S. District Judge Richard E. Myers II accepted Dickens’ plea agreement. The Internal Revenue Service Criminal Investigations is handling the case.
The U.S. Attorney for the Eastern District of North Carolina prosecutes federal crimes, litigates civil matters for community protection, employs 119 staff members across several cities including Raleigh and Wilmington, covers areas with major military installations such as Fort Bragg and Camp Lejeune, promotes safety initiatives like Project Safe Neighborhoods, and operates as part of the Department of Justice according to its official website.