Federal Court Shuts Down South Florida Tax Preparers

A federal court in the Southern District of Florida on Dec. 1 permanently enjoined a Miami tax return preparer and his businesses from preparing federal income tax returns, training others how to prepare tax returns or operating any tax return preparation business in the future.

The court also ordered Javier Campos and the tax preparation businesses he operates to pay $500,000 in ill-gotten gains to the United States. Campos consented to the permanent injunction and disgorgement order. Five employees of the tax preparer’s businesses consented to an injunction from preparing tax returns for two years.

The civil complaint alleges that Campos owns or controls JBC Tax Services LLC, WK Tax Services Inc., Cutler Bay Tax Services Inc., N.L.T.S. Inc. (doing business as Naranja Lakes Tax Services Inc.) and Tax Services Group Corp. According to the complaint, Campos and the other defendants prepared returns for customers that claimed various false or fabricated deductions and credits, including fabricated residential energy credits, fictitious deductions and credits for education expenses, false COVID-19 sick and family leave credits and bogus deductions for personal property rentals, attorney’s fees for unlawful discrimination claims and reforestation amortization and expenses. The complaint also alleges that Campos acted as a “ghost” preparer, meaning that he did not sign the returns he prepared as required by law, and trained outside clients and tax preparers how to fraudulently inflate customers’ tax refunds through Tax Services Group.

Today’s permanent injunction against Campos and his businesses – to which Campos, JBC Tax Services, WK Tax Services, Cutler Bay Tax Services, Naranja Lakes Tax Services and Tax Services Group consented – forever bars them from any involvement in the preparation of federal tax returns. They must immediately close and cease all operations at any office location, including the Miami offices located at 19485-B S. Dixie Highway and 13630 SW 120th St., Suite 228, and the Homestead office located at 27393 S. Dixie Highway.

The injunction against the five employee defendants – David DePablo, Krystallee Gonzalez, Alvaro Jauregui, Katya Rojas and Patricia Vanegas – bars them from any involvement in the preparation of federal tax returns for two years. The injunction also requires that they successfully complete the IRS’s Annual Filing Season Program training course and provide proof of completion before they may prepare returns for others.

Deputy Assistant Attorney General David A. Hubbert of the Justice Department’s Tax Division made the announcement.

Attorneys from the Justice Department’s Tax Division prosecuted the case.

Return preparer fraud is one of the IRS’s Dirty Dozen Tax Scams and taxpayers seeking a return preparer should remain vigilant against unscrupulous tax preparers. The IRS has information on its website for choosing a tax return preparer and has launched a free directory of federal tax preparers. The IRS also offers 10 tips to avoid tax season fraud and ways to safeguard their personal information.

In the past decade, the Justice Department’s Tax Division has obtained injunctions against hundreds of unscrupulous tax preparers. Information about these cases is available on the Justice Department’s website. An alphabetical listing of persons enjoined from preparing returns and promoting tax schemes can be found on this page. If you believe that one of the enjoined persons or businesses may be violating an injunction, please contact the Tax Division with details.