佛罗里达州报税师伪造客户抵扣被永久禁业 须吐出55.8万美元收费
美国司法部11月10日宣布，佛罗里达州中区联邦地区法院已永久禁止报税师 Juan Humberto Garcia 及其报税公司 The Tax Master of BVL, Inc. 为他人办理联邦报税，并责令两者吐出 558,520 美元。同案的 Marcos Yariel Figueroa 被禁止为他人报税两年。
法院今年2月13日先发出初步禁令，依据主要是十多名客户的证词：他们税表上申报的抵扣与费用自己从未发生过，是在不知情的情况下被写上去的。法院认定有强力证据显示被告伪造抵扣与亏损，并指出被告在收到政府起诉书后仍继续编制造假税表，若不禁业将造成难以弥补的损害。
双方随后达成约定，法院据此作出永久禁令：Garcia 与其公司不得再为他人准备或提交税表，不得在任何报税企业任职或持股，不得就报税事宜向他人提供建议，不得持有报税人税号（PTIN）或电子申报号（EFIN），也不得转让客户名单与客户信息；Garcia 还须永久关闭其直接或间接拥有的全部报税门店。Figueroa 两年禁业期满后，须先完成国税局 IRS 的年度申报季课程并向政府提交完成证明，才可恢复执业。
55.8 万余美元的吐出金额，对应 Garcia 与其公司在2021年1月1日至2024年12月31日期间，为含有虚假申报、抵扣、抵免、收入与费用等内容的税表所收取的报税费用，这批税表压低了客户的联邦所得税负担。
该公告由司法部民事司税务诉讼处副助理部长 Joshua Wu 发布，案件由该处律师 Franklin Sandrea-Rivero 承办。司法部表示，过去十年已对数百名不法报税从业者取得禁业令。
Florida Tax Preparer Permanently Barred for Fabricating Client Deductions, Ordered to Pay Back $558,520
The U.S. Department of Justice announced on November 10 that the U.S. District Court for the Middle District of Florida has permanently barred tax preparer Juan Humberto Garcia and his business, The Tax Master of BVL, Inc., from preparing federal tax returns for others, and ordered them to pay $558,520. The court also barred Marcos Yariel Figueroa from preparing returns for others for two years.
The defendants stipulated to the injunction following the court's entry of a preliminary injunction on February 13, 2026. In granting the preliminary injunction, the court relied primarily on testimony from more than a dozen customers who said deductions and expenses reported on their returns had not been incurred by them and were claimed without their knowledge. The court found strong proof that the defendants fabricated deductions and losses, and noted that they continued to prepare fraudulent returns even after being served with the government's complaint.
Under the permanent injunction, Garcia and his company may not prepare or file tax returns for others, work for or hold an ownership stake in any tax return preparation business, advise anyone about preparing a tax return, maintain a PTIN or EFIN, or transfer customer lists or customer information. Garcia must also permanently close all tax preparation stores he owns directly or indirectly. Figueroa, after his two-year bar, must successfully complete the IRS Annual Filing Season Program and provide proof of completion to the United States before resuming return preparation.
The $558,520 disgorgement represents tax preparation fees Garcia and the company received from January 1, 2021 through December 31, 2024, for preparing returns containing false or fraudulent claims, deductions, credits, income, expenses or other information that understated customers' federal income tax liabilities.
Deputy Assistant Attorney General Joshua Wu of the Civil Division's Tax Litigation Branch made the announcement. Tax Litigation Branch attorney Franklin Sandrea-Rivero handled the matter. The Justice Department said it has obtained injunctions against hundreds of unscrupulous tax preparers over the past decade.
来源：美国司法部
发布：GSM·美国（发布链接）
图片来源：图：美国司法部大楼（固定图库）。照片：GSM 固定图库（美国司法部官方建筑照）。 / Photo: U.S. Department of Justice headquarters (file photo from GSM's agency asset library).
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