REVERE TAX PREPARER SENTENCED FOR TAX VIOLATIONS
BOSTON, Mass. - A Revere man was sentenced today in federal court for tax evasion and aiding and abetting in the preparation of a false tax return.
DENNIS SENTNER, 57, was sentenced by U.S. District Judge Nancy Gertner to six months of home confinement with electronic monitoring, to be followed by two years of supervised release and ordered to pay $224,457 in restitution to the Internal Revenue Service. On April 21, 2011, SENTNER pleaded guilty to one count of tax evasion and one count of aiding and abetting the preparation of a false tax return
Had the case proceeded to trial the government’s evidence would have proven that SENTNER was a tax return preparer and former CPA who operated a tax preparation business in Revere under the name Financial Protection, Inc. SENTNER deposited receipts from the business into accounts including several in his wife’s name, from which he made withdrawals for his own personal use.
For tax year 2002, SENTNER had income of $138,455 and owed $35,840 in taxes, but he failed to file a return, or pay the income taxes, for that year. The government presented evidence at sentencing that SENTNER evaded paying more than $200,000 in taxes on income of over $850,000 during the years 2002-2005. In addition, SENTNER prepared a tax return for a client which included a form falsely claiming the client had a business and falsely claiming that business suffered a loss of $2,758. In fact, the client did not have a business and never told SENTNER he did. As a result, the client received a $2,669 refund to which he was not entitled. The government presented evidence at sentencing that SENTNER prepared false returns for more than 10 clients, all of which claimed similar false business deductions, and resulted in lost tax revenue greater than $50,000.
United States Attorney Carmen M. Ortiz and William P. Offord, Special Agent in Charge of the Internal Revenue Service’s Criminal Investigation - Boston Field Office made the announcement today. The case was prosecuted by Assistant U.S. Attorney Mark J. Balthazard of Ortiz’s Economic Crimes Unit.