Department of Justice Seal Department of Justice
TUESDAY, JUNE 29, 2004
(202) 514-2008
TDD (202) 514-1888


WASHINGTON, D.C. - The Justice Department announced today that a federal court in Las Vegas has permanently barred Jeffrey Dean Hubacek, a Las Vegas tax-return preparer, from preparing federal income tax returns for customers, or otherwise providing tax services to the public. The order, entered by Judge James C. Mahan of the U.S. District Court for Nevada, also requires Hubacek to give the Justice Department a complete list of the names, addresses, phone numbers, social security numbers, and e-mail addresses of his customers.

The court also ordered Hubacek to contact all persons for whom he prepared federal tax returns since January 1, 2000, and to inform them of the injunction and the court’s findings concerning the falsity of his representations, the falsity of the tax returns he prepared on their behalf, the possibility of a frivolous filing penalty against them, and the possibility that the United States may seek to collect any additional federal income taxes, penalties, and interest which they may owe.

Hubacek is also permanently barred from representing customers before the IRS or otherwise providing tax services to customers.

The court’s injunction stems from the court’s finding that Hubacek prepared fraudulent “zero-income” tax returns for customers, based on the frivolous premise that no section of the Internal Revenue Code establishes an income-tax liability on wages. Hubacek is responsible for at least $393,000 in customer tax understatements. The injunction order noted that “Hubacek’s scheme to help his customers evade taxes uses the same frivolous theory propounded by Irwin Schiff, a Las Vegas tax-scam promoter.” The court further found that in connection with representing customers, Hubacek falsely told the IRS that he was an attorney.

“Stopping tax-scam promoters and unscrupulous return preparers is a high priority for us,” said Eileen J. O’Connor, Assistant Attorney General for the Department of Justice’s Tax Division. “People who pay to participate in ‘zero-income’ and other fraudulent schemes are buying nothing but trouble for themselves. They not only will have to pay their back tax liabilities, but can expect to face civil penalties and, where appropriate, criminal prosecution.”

Further information about this case is available at: and Further information about the Justice Department’s Tax Division can be found

Related Documents:

  United States v.
  Jeffrey Dean Hubacek

Final Judgment

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