判14个月监禁：Houston「幽灵代报税人」Jamie Nevid Wallace编造扣除骗退税，承认给国税局造成244,824美元损失
美国德克萨斯州 Houston——美国司法部德州南区联邦检察官办公室宣布，当地女子 Jamie Nevid Wallace 因协助编制虚假纳税申报表，被判入联邦监狱服刑 14 个月。她已于今年 3 月 27 日认罪。
联邦地区法官 Alfred H. Bennett 判处 Wallace 14 个月监禁，其后 1 年监管释放。法庭在量刑时指出，Wallace 早在 2003 年就曾有联邦诈骗定罪，本应引以为戒。Wallace 获准继续保释，将在近期向指定的联邦监狱局设施自愿投监。
2017 年至 2023 年间，Wallace 经营 Donahue Tax Service，并以「幽灵代报税人」方式隐瞒自己经手报税的事实——让申报看起来像是客户自行提交。法律要求收费代报税者取得并使用代报税人税号（PTIN），Wallace 却用报税软件为客户建账、隐瞒自己的角色，并对这些申报收取费用。
她编制的虚假申报包含编造的 Schedule A 分项扣除、Schedule C 商业与教育抵免，为客户骗取不应得的退税。认罪协议中，她承认提交了一份虚假的 2021 年所得税申报：其中包括 68,453 美元虚假 Schedule A 扣除、36,852 美元属于一家不存在企业的 Schedule C 亏损，以及谎称向当地一所大学支付费用的虚假教育抵免，仅该份申报就造成 18,075 美元税款损失。
Wallace 已承认对国税局（IRS）共 244,824 美元损失负责，并同意支付同额赔偿。此案由国税局刑事调查部门（IRS-CI）调查，助理联邦检察官 Brad Gray 负责起诉。
14 Months in Prison: Houston 'Ghost Preparer' Jamie Nevid Wallace Sentenced for False Tax Returns, Admitted $244,824 in IRS Losses
HOUSTON — The U.S. Attorney's Office for the Southern District of Texas announced that Jamie Nevid Wallace, a local woman, has been ordered to federal prison for aiding or assisting in the preparation of false tax returns. She pleaded guilty on March 27.
U.S. District Judge Alfred H. Bennett ordered Wallace to serve 14 months in federal prison, to be immediately followed by one year of supervised release. In handing down the sentence, the court noted Wallace's prior federal fraud conviction in 2003, which should have served as a warning against further criminal conduct. Wallace was permitted to remain on bond and will voluntarily surrender to a Federal Bureau of Prisons facility to be determined in the near future.
From 2017 to 2023, Wallace owned Donahue Tax Service and operated as a 'ghost preparer' to conceal her involvement in the scheme, making it seem that clients were filing their own returns without assistance. She was required to obtain and use a Preparer Tax Identification Number on any returns she prepared, but instead concealed her role by creating accounts for her clients using tax preparation software, and charged fees for the returns.
Wallace prepared false tax returns that included fraudulent Schedule A deductions and Schedule C business and education credits, which generated refunds her clients should not have received. As part of her plea, she admitted filing a false 2021 income tax return that included $68,453 in false Schedule A deductions, $36,852 in false Schedule C losses for a business that did not exist, and a false education credit showing expenses supposedly paid to a local university. Those false entries resulted in $18,075 in tax loss.
Wallace has admitted responsibility for $244,824 in losses to the IRS and has agreed to pay that amount in restitution. IRS Criminal Investigation conducted the investigation, and Assistant U.S. Attorney Brad Gray prosecuted the case.
来源：GSM·美国（原文链接）
图片来源：图：美国司法部总部大楼（资料图）。美国司法部官方照片，公共领域。 / The U.S. Department of Justice headquarters (file photo). U.S. Department of Justice photo, public domain.
