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EVANSVILLE, INDIANA – Angel De La Rosa and Yaimy Real, Two Tax Preparers, Sentenced to Federal Prison for Multi-Million Dollar Tax Fraud Scheme
Angel De La Rosa, 41, of Jasper, and Yaimy Real, 34, of Louisville, were sentenced to federal prison for orchestrating a multi-year tax fraud scheme that generated millions in fraudulent refunds.
According to court documents and information presented in court, De La Rosa and Real operated a tax return preparation business, "De La Rosa Multiservices," in both Jasper, Indiana, and Louisville, Kentucky. From January 2018 through July 2021, they prepared approximately 5,892 fraudulent federal tax returns for tax years 2017 through 2020.
Their conduct caused an estimated $10,577,612 in tax loss to the Internal Revenue Service. A central component of the scheme involved filing returns that falsely claimed the American Opportunity Tax Credit (AOTC). The pair routinely submitted Form 8863 (Education Credits) asserting that taxpayers were enrolled at one of two institutions: Sacerdotes Del Sagrado Corazon, located in Louisville; or YMR Language Services LLC, located in Jasper.
Neither entity qualified as an eligible educational institution under federal law. By fabricating tuition and education-related expenses, the defendants generated inflated refunds for clients who were not entitled to receive them.
When the IRS began scrutinizing their clients’ returns, the defendants attempted to conceal their fraud by creating and submitting false records. These fabricated documents included enrollment verification letters and receipts designed to make it appear that their clients qualified for the AOTC.
De La Rosa and Real also prepared returns that falsely claimed self-employment losses on Schedule C and inflated itemized deductions on Schedule A. When preparing returns for their clients, the defendants acted as ‘ghost’ return preparers, failing to identify themselves as the preparers in accordance with federal law.
Through the scheme, the defendants collected approximately $736,500 in fees from their clients. De La Rosa also filed false personal tax returns for tax years 2017 through 2020, causing a tax loss of approximately $6,374. Real filed false personal returns for tax years 2017 and 2018, resulting in a tax loss of approximately $4,000.
“Due to the defendants’ deceit, the United States lost over ten million dollars in unjustified refunds,” said Tom Wheeler, United States Attorney for the Southern District of Indiana.
“Preparing or filing false tax returns is a serious crime that deprives the government of vital revenue for public services, and today’s sentence sends a clear warning to anyone considering such fraudulent conduct,” Wheeler added.
Angel De La Rosa was sentenced to four years in federal prison, followed by two years of supervised release. He was also ordered to pay $15,005,149.83 in restitution. Yaimy Real was sentenced to three years in federal prison, followed by two years of supervised release. She was also ordered to pay $15,019,543.84 in restitution.
IRS-CI special agents followed the money, unraveled the fraud, and brought it into the light, said Adam Jobes, Special Agent in Charge, IRS Criminal Investigation, Chicago Field Office.
We will continue using our forensic accounting expertise to track down and hold accountable any preparer who thinks they can cheat the tax code without consequences, Jobes added.
The Internal Revenue Service-Criminal Investigations investigated this case.”
Key Facts
- State: Indiana
- Category: Fraud & Financial Crimes
- Source: DOJ Press Release â†â€â€
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