Tax Preparer Sentenced for Preparing False Returns
United States Attorney Deborah R. Gilg announced that Noah Maliko, 43, formerly of Omaha, Nebraska, and a citizen of Zimbabwe was sentenced in the United States District Court in Omaha for preparing false income tax returns. Maliko had previously entered pleas of guilty to all fifteen (15) counts of an Indictment charging him with preparing false individual income tax returns for the 2007 and 2008 tax years. The Honorable Joseph F. Bataillon sentenced Maliko to eighteen (18) months in prison on each count to run concurrently. Maliko was ordered to make restitution in the sum of $55,402.47. After his release from prison, if he is not deported, Maliko will begin a one year term of supervised release.
Maliko prepared tax returns under the name Reliable Express Tax Services from his office at 7120 Blondo. After receiving a complaint, the IRS sent an undercover agent into Maliko’s business. The undercover agent presented with three dependants and requested Maliko to prepare a return. Maliko prepared two false returns without prompting from the undercover agent. Two of the three dependants were used on the agent’s false return. The third dependant was later discovered on another false return for a different taxpayer. The dependants increased the Earned Income Credit and therefore substantially increased the amount of the refund.
The IRS focused on twenty-six false returns filed by Maliko for the 2007 and 2008 tax years. These 26 fraudulent returns resulted in a tax loss to the United States of $90,277.00. The returns were filed electronically. On many occasions the taxpayers were unaware of the false returns electronically filed by Maliko.
“One of the IRS’s main objectives is to ensure that all tax practitioners adhere to professional standards and follow the law,” said Stephen Boyd, Special Agent in Charge of IRS Criminal Investigation. “Taxpayers should be selective in choosing a return preparer, and have confidence knowing that person will prepare accurate tax returns and safeguard their financial information.”