Two Phoenix tax return preparers have pleaded guilty to charges related to the filing of false tax returns.
Oscar M. Hernandez pleaded guilty to willfully aiding and assisting the preparation and presentation of false and fraudulent income tax returns, on November 15, 2018. Earlier this year, Juvencio Mendoza-Valenzuela pleaded guilty to conspiracy to defraud the United States.
Hernandez opened R. Robin Tax Services in 2004, a tax preparation business located in Phoenix, Arizona. Hernandez and Mendoza-Valenzuela were the principal tax preparers at the business. Hernandez admitted in his plea agreement that he prepared dozens of false and fraudulent tax returns, which improperly claimed head of household filing status, false dependents, and false exemptions and credits. The false returns Hernandez prepared generated at least $121,548 in fraudulent tax refunds paid by the IRS to Hernandez’s clients.
Mendoza-Valenzuela admitted that he also prepared client tax returns to fraudulently claim tax credits, including but not limited to the Child Tax Credit, Additional Child Tax Credit, and Earned Income Tax Credit. Mendoza-Valenzuela further admitted that, working separately and conspiring together with Hernandez, they prepared and filed at least 217 tax returns that contained false and fraudulent information for tax years 2009 through 2012. These tax returns generated a total of at least $716,801.00 in fraudulent tax refunds paid by the IRS to R. Robin clients.
Hernandez is scheduled for sentencing on February 25, 2019. Mendoza-Valenzuela is scheduled for sentencing on January 7, 2019.
The investigation in this case was conducted by Internal Revenue Service Criminal Investigation.