Jacksonville, Florida – U.S. District Judge Marcia Morales Howard sentenced Paul Berkins Moise to 35 months federal prison for helping and assisting others with fraudulent tax filing and filing fraudulent tax returns on his own behalf. He was also asked to repay the United States a tax loss of $ 77,929.
Moise was found guilty on April 29, 2021 after a jury trial.
According to testimony and evidence presented at the trial, Moise owned and operated a tax preparation business in Jacksonville. Between February 2013 and March 2017, Moise defrauded the IRS by filing statements on behalf of his clients grossly overstating the deductions for state and local sales taxes, unreimbursed employee expenses, and gifts to charity in cash or by check.
For example, on a tax return, Moise requested a sales tax deduction of $ 5,883 for a customer with gross income of $ 43,476. In order for this customer to claim such a high sales tax deduction, the customer would have had to make a total of $ 89,926 (including tax) on taxable purchases – or more than double the gross income claimed by the customer.
Evidence in court also showed that Moise grossly under-reported his own income on tax returns he filed for 2013, 2014 and 2015. On his return in 2014, Moise reported an income of $ 2,695, despite having actually made $ 252,652 that year. On his return in 2015, Moise reported an income of $ 10,255, when he actually made $ 234,936 that year.
“Moise ran a tax preparation business that filed fraudulent declarations on behalf of its clients that greatly inflated deductions and gifts to charity, while also significantly subverting its own income,” said Brian, special adviser for the IRS Criminal Investigation Tampa Field Office Payne. “He cheated on all Americans as we all pay our fair share for the government services and protections we enjoy. Now he will pay the price in prison. “
This case was investigated by the Internal Revenue Service – Criminal Investigation. It was prosecuted by US Assistant Attorney Arnold B. Corsmeier.