Gee, Justice Sentenced in $93K Tax Refund Scam

Theresa R. Gee, 45, of Kansas City, Mo., and Nathaniel J. Justice, 54, formerly of Kansas City but now of Las Vegas, Nev., are going to prison for their roles in a brazen tax refund fraud conspiracy that bled the federal government of $93,951. U.S. Attorney Tammy Dickinson confirmed the sentences handed down in federal court, marking the end of a years-long scam built on lies, fake W-2s, and exploited personal connections.

Gee was sentenced to 20 months in federal prison without parole by U.S. District Judge Gary A. Fenner. Justice, sentenced earlier on Dec. 15, 2016, received three years and four months behind bars—also without parole. Both are jointly and severally liable for $93,951 in restitution, a debt the government will pursue until paid.

The duo pleaded guilty to one count of conspiracy to defraud the government, admitting they orchestrated a scheme from March 29, 2011, to Feb. 10, 2013, that flooded the IRS with fraudulent tax returns. At the heart of the operation: counterfeit Form W-2s packed with fictitious employer data, fake income, phantom tax withholdings, and invented dependents—documents so polished they tricked filing services into processing them.

Gee and Justice didn’t work alone. They recruited filers through family ties, friendships, and street-level networks, promising each a cut of the stolen refunds. They even paid $500 referral fees to those who brought in willing participants. In some cases, they walked filers into H&R Block locations, standing over them as false returns were filed—active, hands-on fraud.

Once refunds were approved, the money landed on prepaid Emerald Cards. Gee and Justice seized those cards, drained the accounts, handed a pittance back to the filers, and pocketed the lion’s share. It was a textbook refund theft pipeline—cold, calculated, and built on betrayal.

The case was prosecuted by Senior Litigation Counsel Gregg Coonrod and investigated by IRS-Criminal Investigation. Authorities say the sentencing sends a message: fake W-2s and stolen refunds may look like victimless crimes, but they fuel larger financial networks that federal agents are trained to dismantle—one arrest at a time.

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