Philadelphia Tax Preparer Sentenced to a Year and a Day in Prison for Filing False Tax Returns for Clients and Himself

PHILADELPHIA – United States Attorney David Metcalf announced that James J. Sirleaf, 65, of Darby, Pennsylvania, was sentenced today to 12 months and one day of imprisonment, one year of supervised release, restitution in the amount of $219,622, and an $1,800 special assessment by United States District Judge Paul S. Diamond, for engaging in a multi-year scheme to assist clients with filing false income tax returns to fraudulently increase their refund amounts, and filing false personal income tax returns for himself.

In April 2023, Sirleaf was charged by indictment with 15 counts of aiding and assisting in the preparation of false income tax returns and three counts of filing false personal income tax returns. He pleaded guilty to all charges in May of this year.

As detailed in court filings and admitted to by the defendant, at the time of the charged conduct, Sirleaf was the sole owner and operator of Metro Financial Services Inc., a tax preparation business in Philadelphia. Sirleaf prepared false and fraudulent Internal Revenue Service (“IRS”) Forms 1040, or U.S. Individual Tax Returns, for client taxpayers for at least tax years 2016 through 2019.

Sirleaf included falsities on the tax returns — including false deductions, fabricated business expenses, and/or false dependent information — resulting in tax calculations lower than what the clients actually owed.

In addition, Sirleaf filed false returns for himself for tax years 2017 through 2019, failing to fully report his income, which resulted in an additional tax loss to the IRS.

In total, Sirleaf caused a tax loss to the IRS of $219,622.

This case was investigated by IRS Criminal Investigation and prosecuted by Assistant United States Attorney Eileen Castilla Geiger.

Note: the posting of this press release was delayed, due to the federal government shutdown from October 1, 2025, to November 12, 2025.