Published: July 02, 2009 09:39 am      

Tax preparers appear in Dallas federal court

DALLAS — Ramon Perez, a former tax preparer at Twin Tax, in Dallas, made his initial appearance in federal court Wednesday afternoon before U.S. Magistrate Judge Wm. F. Sanderson on charges that he aided and assisted in the preparation and presentation of fraudulent tax returns, announced Acting U.S. Attorney James T. Jacks of the Northern District of Texas. Another tax preparer at Twin Tax, Luciano Martinez, who is charged in a similar indictment, appeared yesterday before Judge Sanderson for his initial appearance. Both defendants have been released on personal recognizance bond.

Ramon Perez is charged in one indictment with seven counts of aiding and assisting in the preparation and presentation of fraudulent tax returns. Another indictment charges Luciano Martinez with eight counts of that offense, as well as one count of making and subscribing to a fraudulent tax return. Upon conviction, each count carries a maximum statutory sentence of three years in prison, a $250,000 fine, and restitution.

The indictments allege that while employed as tax preparers at Twin Tax, from 2001 through April 2004, Perez and Martinez assisted in the preparation of several false and fraudulent U.S. Individual Income Tax Returns, Form 1040, Form 1040A, and U.S. Individual Income Tax Declarations for an IRS e-file Return, Form 8453, for tax year 2003. These fraudulent returns reported deductions and a tax refunds due, when Perez and Martinez knew that the tax payer was not entitled to the tax deduction or refund claimed on the return.

In June 2007, in a civil case styled, U.S. v. Tax Works Inter-National, Inc., et al., 3:06-CV1536-L, Tax Works Inter-National, d/b/a Twin Tax Service, Inc., and Ramon Perez, as well as others, were permanently enjoined from operating as tax preparers. The complaint filed in that case notes that Ramon Perez is a resident of Allen, Texas, and that Twin Tax was located on Walnut Hill Lane in Dallas. The complaint alleged that the defendants improperly reduced their clients’ reported tax liabilities by claiming improper and illegal deductions. They were advisedby the IRS that the returns they prepared contained improper and illegal deductions, but they refused to stop preparing improper income tax returns. That complaint notes that for returns prepared for tax years 2002-2004, it is estimated that the tax loss was more than $1.4 million.

An indictment is an accusation by a federal grand jury and a defendant is entitled to the presumption of innocence unless proven guilty.

The case, which is still under investigation, is being investigated by the IRS - Criminal Investigation (IRS-CI). Robert A. Kemins and Jed M. Silversmith, Trial Attorneys for the Department of Justice Tax Division, are prosecuting.