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Press Release

Three Defendants Sentenced for Tax Fraud

For Immediate Release
U.S. Attorney's Office, Western District of Tennessee

Memphis, TN – Three individuals, Robert L. Pryor, 46, Elaine Pryor, 43, and Joshua L. Pryor, 44, 
have been sentenced for preparing and filing false tax returns under the business name Better Dayz 
Tax Services, LLC. United States Attorney Kevin Ritz announced the sentences today.

According to information presented in court, Robert L. Pryor owned a tax-preparation business, 
Better Dayz Tax Services, LLC, in Memphis, Tennessee. His wife Elaine Pryor and his brother Joshua 
L. Pryor also worked at Better Dayz. He and his co-defendants prepared false income tax returns for 
clients and for themselves, resulting in fraudulent tax refunds and total lost tax revenue of more 
than $122,000 over three years.  Each defendant pled guilty to one count of preparing a false tax 

On October 12, 2022, United States District Judge Jon P. McCalla sentenced Robert L. Pryor to a 
total of 15 months in federal prison, to be followed by one year of supervised release.  Pryor may 
not own or operate a tax preparation business or engage in tax preparation services during his 
supervised release.  Pryor also was ordered to pay restitution of $57,672.00.

On October 12, 2022, Judge McCalla sentenced Joshua L. Pryor to three years of federal probation 
and ordered him to pay restitution of $25,064.00. Joshua Pryor may not own or operate a tax 
preparation business or engage in tax preparation services during his probation.

On November 4, 2022, Judge McCalla sentenced Elaine Pryor to six months in federal prison, to be 
followed by 18 months of supervised release. Six months of her supervised release term must be 
served on home detention, and she may not own or operate a tax preparation business or engage in 
tax preparation services during her supervised release. She also was ordered to pay restitution of 
$57,853.59. There is no parole in the federal system.

United States Attorney Ritz, said “I hope these sentences send a message to others who are robbing 
the government through fraudulent tax practices that their illegal acts will not go unchecked.”

“Those who might consider preparing false tax returns should be aware of the extremely negative 
consequences as evidenced today," said Donald “Trey” Eakins, Special Agent in Charge of the 
Charlotte Field Office. "Today's sentencing of the defendants again emphasizes that the Internal 
Revenue Service and U.S. Attorney’s office will continue their aggressive pursuit of those who 
would attempt to defraud America's tax system."

This case was investigated by Internal Revenue Service Criminal Investigations (IRS-CI).

United States Attorney Kevin Ritz thanked Assistant United States Attorney Murre Foster, who 
prosecuted this case.


For more information, please contact Public Information Officer Cherri Green at 901- 544-4231 or Follow@WDTNNews on Twitter for office news and updates.

Updated November 7, 2022