Federal Grand Jury Indicts Tax Preparer in Dallas County
DALLAS — Stewart Emil Kelly was arrested yesterday by special agents with Internal Revenue Service (IRS) Criminal Investigation (CI) on an indictment returned by a federal grand jury last week in Dallas, announced U.S. Attorney Sarah R. Saldaña of the Northern District of Texas. Kelly appeared before a U.S. Magistrate Judge who released him a personal recognizance bond. According to the order setting conditions for his release, Kelly is a resident of Irving, Texas. A trial date of November 19, 2012, before U.S. District Judge Jorge A. Solis, was set.
The indictment charges Kelly with 12 counts of aiding and assisting in the preparation and presentation of false and fraudulent individual income tax returns. According to the indictment, from 2008 through 2010 Kelly was a tax preparer, doing business under the name of “S and D Tax,” located at 800 W. Airport Freeway in Irving. The 12 counts of the indictment refer to various dates on which Kelly allegedly prepared a false and fraudulent tax return, in that the return represented that the taxpayers were entitled to claim deductions and/or credits — such as profits or loss from business or education credits — totaling approximately $305,000, to which Kelly knew the taxpayers were not entitled.
An indictment is an accusation by a federal grand jury, and a defendant is entitled to the presumption of innocence unless proven guilty. Upon conviction, however, each of the counts carries a maximum statutory sentence of three years in federal prison and a $250,000 fine. Restitution could also be ordered.
The investigation is being conducted by IRS CI. Assistant U.S. Attorney Christopher Stokes is in charge of the prosecution.
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