Alabama Man Sentenced to Prison for Filing a False Tax Return

A Jefferson County man was sentenced to 30 months in prison today for filing a false tax return, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Jay E. Town for the Northern District of Alabama.

According to court documents and information provided to the court, Larry Wayne Battle owned and operated a tax preparation business in Jefferson County, Alabama. On his 2014 federal income tax return, Battle understated the gross receipts for his tax preparation business by approximately $321,638, resulting in a tax loss to the Internal Revenue Service (IRS) of $163,401. Battle also admitted to preparing false tax returns for clients.

“Today’s prison sentence for Larry Wayne Battle is an example of the commitment of the Tax Division and its partners in United States Attorneys’ Offices and the IRS to prosecute fraudulent tax return preparers and to hold such unscrupulous preparers accountable,” said Principal Deputy Assistant Attorney General Zuckerman.

“Tax preparers are held to a higher standard because of their position with public trust,” said U.S. Attorney Town.  “We will continue to protect the public fisc from those who abuse their position to the detriment of the American taxpayer.”

In addition to the term of imprisonment imposed, Battle was ordered to serve one year of supervised release and to pay restitution in the amount of $234,300.53 to the IRS.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Town commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Assistant United States Attorney and former Tax Division Trial Attorney Allison Garnett and Assistant United States Attorney Melissa Atwood, who prosecuted the case.