David Miller, Tax Evasion, Iowa 2020

David Miller, a 52-year-old tax preparer from Gilmore City, Iowa, has pleaded guilty to multiple counts of tax evasion and theft of government funds. Miller, who owned and operated a tax return preparation business, admitted to preparing fraudulent income tax returns that resulted in a total loss to the government of $16,114.00 for the tax years 2012-2015. Additionally, Miller stole $36,582.00 in federal government funds from his clients during the years 2014, 2015, and 2016.

In a plea agreement, Miller admitted to stealing funds belonging to the United States, including 39 partial client tax refunds. This theft of government funds, along with relevant conduct for the years 2011, 2012, and 2013, resulted in additional losses totaling $73,258.07. Miller also failed to report the stolen funds as income, creating additional tax obligations for himself totaling $30,752.00 for his 2011-2016 tax returns.

As part of his plea agreement, Miller has agreed to pay a total of $156,706.07 in restitution to the Internal Revenue Service. Sentencing before United States District Court Chief Judge Leonard T. Strand will be set after a presentence report is prepared. Miller remains free on bond previously set.

Miller faces a possible maximum sentence of 3 years’ imprisonment for the 3 counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns, as well as a maximum fine of $100,000.00 and not more than 1 year of supervised release following any imprisonment.

For the 3 counts of receiving stolen government money or property, Miller faces a possible maximum sentence of 10 years’ imprisonment, a maximum fine of $250,000.00, and not more than a 3 year term of supervised release following any imprisonment.

The case is being prosecuted by Assistant United States Attorney Ron Timmons and investigated by the Department of Treasury and the Internal Revenue Service.

Court file information is available online. The case file number is 20-CR-3004.

Stay up-to-date with the latest developments in this case by following us on Twitter @USAO_NDIA.

Source: https://www.justice.gov/usao-ndia/pr/man-pleads-guilty-preparing-and-filing-false-tax-returns-and-theft-government-funds