Brian Hamilton, Tax Fraud, Kentucky 2012

Tax Return Preparer Pleads Guilty to Federal Tax Crimes

A Kentucky man pleaded guilty in the U.S. District Court for the Eastern District of Kentucky today to one count of conspiracy to defraud the United States with respect to claims, one count of wire fraud and one count of aggravated identity theft.

Brian Hamilton admitted that during the years 2011 and 2012 he conspired with others, including his brother, Billy Ray Hamilton, Patsy Carnes and Diana Hill to file false tax returns from the Bailey Switch Pawn Shop in Knox County, Kentucky.

According to the plea agreement, the Hamiltons prepared and electronically filed with the Internal Revenue Service (IRS) at least 31 tax returns that contained false and fraudulent information regarding wages, self-employment income, expenses, filing statuses and dependents.

The Hamiltons did not list their names as return preparers on these tax returns. In some cases, the Hamiltons filed false tax returns without the knowledge or permission of the taxpayers named on the returns. To aid in the preparing and filing of false tax returns, Hill obtained personal identifying information and Carnes was responsible for keeping files of that information and providing it to the Hamiltons.

Hamilton faces a statutory maximum sentence of 10 years in prison for the conspiracy charge and 20 years in prison for the wire fraud charge. He also faces a mandatory two year prison term for the aggravated identity theft charge, which will be in addition to any other term of imprisonment he receives. Hamilton also faces financial penalties, supervised release and restitution.

Additional information about the Tax Division's enforcement efforts can be found on the division's website.

Brian Hamilton, 46, of Barbourville, Kentucky, is scheduled to be sentenced on August 2.

Defendant Name: Brian Hamilton

Exact Criminal Charges: Conspiracy to defraud the United States with respect to claims, wire fraud and aggravated identity theft.

City and State: Barbourville, Kentucky

Exact Date: Not specified

Sentence or Outcome: Scheduled to be sentenced on August 2 with a possible sentence of 10 years in prison for conspiracy, 20 years in prison for wire fraud, and a mandatory 2 years in prison for aggravated identity theft.

Source: https://www.justice.gov/archives/opa/pr/kentucky-tax-return-preparer-pleads-guilty-federal-tax-crimes