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Justice News

Department of Justice
U.S. Attorney’s Office
Eastern District of Michigan

Tuesday, September 9, 2014

Macomb Township Woman Pleads Guilty To Aiding The Filing Of A False Tax Return

A Macomb Township woman pleaded guilty today to one count of willfully aiding the preparation and filing of a false and fraudulent tax return, United States Attorney Barbara L. McQuade announced.

McQuade was joined in the announcement by Jarod Koopman, Acting Special Agent in Charge of the Internal Revenue Service Criminal Investigation.

Entering the guilty plea before United States District Judge Paul D. Borman was Jennifer Lee Moriarty, 44.  According to court records, Moriarty owned and operated Gold Party’s 101, LLC.  Gold Party’s 101 purchased gold and other metals from individuals attending gold parties and then resold the purchased metals to a refinery.  The information presented to the court at the time of the plea showed that Moriarty failed to provide her return preparer with a truthful accounting of the income earned by Gold Party’s 101 in 2008, some $425,000, causing her business income to be substantially understated.

Under her plea agreement, Moriarty is being held responsible for failing to report $1.8 million in income received by her business in 2008, 2009, and 2010.  The tax loss to the federal government was $122,000

“Moriarty’s attempt to reduce her tax liability by intentionally hiding income from her return preparer and causing the filing of false returns is a criminal act and is unfair to honest taxpayers who file correct returns each year.  Filing a false tax return is a felony offense that carries severe consequences,” said Acting Special Agent in Charge Jarod Koopman.

Aiding in the filing of false tax returns carries a maximum penalty of three years’ imprisonment, a fine of $100,000, and an order of restitution.  Sentencing is scheduled for December 1, 2014 before Judge Borman.

The case was investigated by special agents of the IRS Criminal Investigation and is being prosecuted by Assistant U.S. Attorney Stephen Hiyama
Updated March 19, 2015