OAKLAND - Charles S. Moore was sentenced to 41 months in prison and ordered to pay restitution of $78,353 to the United States for his role in a false tax refund scheme, announced U.S. Attorney Melinda Haag and Internal Revenue Service, Criminal Investigation, Special Agent in Charge José M. Martinez.
Moore, of Pittsburg Bay Point, Calif., pleaded guilty on Jan. 16, 2015, to aiding and assisting in the preparation of false tax returns, in violation of 26 U.S.C. § 7206(2). In his plea agreement, Moore admitted that while he was a resident at a drug and alcohol rehabilitation facility, another resident asked him to assist with filing false tax returns. As payment for teaching him the false tax refund scheme, Moore paid the resident with coffee and cigarettes.
Moore realized that if he completed the Form 1040EZ a certain way, he would maximize a fraudulent tax refund, regardless of whether the people for whom the form was prepared earned money or paid taxes. After Moore successfully implemented the scheme once with his nephew, he began preparing false tax returns for people who had no reported income, no student loans, or unpaid child support. Moore usually took a portion of the fraudulent tax refunds as a fee. He prepared and filed no less than 242 tax returns for acquaintances and friends for the 2007 through 2010 tax years, claiming refunds of $166,462. The 41-month sentence was imposed by Judge Jon S. Tigar. Moore is currently in custody.
Assistant U.S. Attorneys Thomas Moore and Jose A. Olivera prosecuted this case. The prosecution is the result of an investigation by the IRS, Criminal Investigation.
Source: U.S. Department of Justice, Office of the United States Attorneys
