Paul Berkins Moise, Tax Fraud, Florida 2021

A federal jury in Jacksonville, Florida has found Paul Berkins Moise guilty of 14 counts of filing false returns on behalf of (unknowing) clients and 3 counts of filing false tax returns on behalf of himself.

Moise, the owner and operator of a tax preparation business in Jacksonville, defrauded the IRS by filing returns for his clients with grossly inflated deductions for state and local sales taxes, unreimbursed employee expenses, and gifts to charity.

For example, on one tax return, Moise claimed a sales tax deduction of $5,883 for a client who had a gross income of $43,476. In order for that client to claim a sales tax deduction that large, the client would have had to have made taxable purchases totaling $89,926 (including the tax) — or more than twice the client’s claimed gross income.

Trial evidence also showed that Moise grossly underreported his own income on tax returns he filed for himself for the years 2013, 2014, and 2015. On his 2013 return, Moise reported $10,160 in income when he actually earned at least $83,848 that year. On his 2014 return, Moise reported $2,695 in income when he actually earned $252,652 that year. On his 2015 return, Moise reported $10,255 in income when he actually earned $234,936 that year.

Moise faces a maximum penalty of three years in federal prison for each count. The United States will also seek restitution for the tax losses arising out of the fraud.

The sentencing hearing for Moise is scheduled for August 9, 2021.

This case was investigated by the Internal Revenue Service – Criminal Investigation and prosecuted by Assistant United States Attorney Arnold B. Corsmeier.

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