Richard H. Deane, Jr., United States Attorney for the Northern District of Georgia, and Andre’ Martin, Special Agent in Charge, Internal Revenue Service, Criminal Investigation, announce that JOHNNY MASSEY, 62, of Atlanta, Georgia, was sentenced today by United States District Judge Charles A. Pannell, Jr, on charges of conspiracy to aid or assist in the preparation of false income tax returns. According to Deane:
MASSEY was sentenced to 1 year, 9 months in federal prison, ordered to perform 200 hours of community service, and was given 3 years supervised release.
Another defendant, OTIS WEAVER, 53, of Atlanta, Georgia, had been sentenced in the same case on July 31, 2001. MASSEY and WEAVER had been indicted by a federal grand jury in April, 2001, on conspiracy charges relating to an Atlanta-based business during the years 1994-1996. WEAVER was the owner/operator of WE-SEE ENTERPRISES, INC., which provided a variety of services to its customers, including tax return preparation and filing; money orders, and check cashing. According to information entered in open court in this case, MASSEY would prepare fraudulent and false tax returns for clients and bring them to WEAVER at WE-SEE ENTERPRISES, INC. for electronic filing with Internal Revenue Service (IRS). MASSEY recruited between 70 and 80 clients for WEAVER during that time. WEAVER and MASSEY were charged with preparing and electronically filing thirteen fraudulent or false tax returns with the IRS. The false tax returns contained items such as:
false dependent exemptions
false childcare expenses
false Schedule A itemized deductions
false earned income credits.
This case was investigated by Special Agents of the Internal Revenue Service.
Assistant United States Attorney Richard M. Langway prosecuted the case.
For further information please contact Richard H. Deane, Jr., United States Attorney or F. Gentry Shelnutt, Chief, Criminal Division, through Patrick Crosby, Public Affairs Officer, U.S. Attorney's Office, at (404) 581-6016. The Internet address for the HomePage for the U.S. Attorney's Office for the Northern District of Georgia is www.usdoj.gov/usao/gan.