Boca Raton, Florida-based CPA Indicted for Preparing False Tax Returns and Obstructing Internal Revenue Laws
John P. Miller, a Certified Public Accountant, was indicted by a federal grand jury sitting in the Southern District of Florida with obstructing the Internal Revenue laws and preparing false tax returns the Justice Department and Internal Revenue Service (IRS) announced today.
According to the indictment, Miller, a resident of Boca Raton, created and directed his clients to create Subchapter S corporations and corporate bank accounts into which the clients would deposit personal income. It is alleged that Miller directed his clients to use the corporate bank accounts to pay their personal expenses; Miller, in turn, prepared false individual and corporate tax returns for his clients which falsely claimed personal expenses as business expenses. It is further alleged that Miller made false and misleading statements to special agents from the IRS who were conducting a criminal investigation of his clients.
The indictment returned by the grand jury charges Miller with one count of corruptly endeavoring to obstruct and impede the due administration of the Internal Revenue laws and one count of aiding and assisting in the preparation of false tax returns. If convicted, Miller faces a maximum of three years in prison and a maximum $250,000 fine for each count.
An indictment is only an allegation of criminal conduct and is not evidence of guilt. A person is presumed innocent until and unless proven guilty beyond a reasonable doubt in a court of law.
This case was investigated by IRS-Criminal Investigation and is being prosecuted by Trial Attorneys Matthew J. Mueller and Adam F. Hulbig of the Justice Department’s Tax Division. More information about the Tax Division and its enforcement efforts can be found at www.justice.gov/tax .