Pompano Tax Preparer Jailed for $2.9M Fraud

A Pompano Beach tax preparer who weaponized his office to flood the IRS with thousands of rigged returns has been sentenced to 30 months in federal prison. Patrick Bernavil, 38, of Pompano Beach, admitted to masterminding a scheme that generated $2.9 million in fraudulent tax refunds by exploiting education credits meant for low- and middle-income students.

Bernavil, the owner of BMS Tax and Accounting Services, Inc. (“BMS”), ran the operation from 2004 to 2014. Under his direction, employees were trained to file false claims for the American Opportunity Tax Credit (“AOTC”) — a benefit created by Congress to help families pay for college. In nearly 3,000 returns from 2011 through 2013, BMS claimed the $2,500 credit for clients who never attended school.

The fraud wasn’t limited to client filings. Bernavil filed his own false returns for 2012 and 2013 and skipped filing entirely in 2014, dodging $183,471 in personal tax liabilities. Federal prosecutors say the total loss to the U.S. Treasury reached $2,612,202.00 — the exact amount the court ordered Bernavil to pay in restitution.

He pleaded guilty to two counts: one of aiding and abetting the preparation of fraudulent tax returns under Title 26, United States Code, Section 7206(2), and one count of presenting false returns under Section 7206(1). U.S. District Judge Robert N. Scola handed down the 30-month sentence yesterday, followed by one year of supervised release.

Benjamin G. Greenberg, U.S. Attorney for the Southern District of Florida, called the fraud a betrayal of the tax system’s integrity. “Bernavil didn’t run a tax business — he ran a fraud factory,” Greenberg said. He credited IRS Criminal Investigation (IRS-CI), led by Special Agent in Charge Kelly R. Jackson, for dismantling the scheme through a meticulous forensic audit trail.

The case was prosecuted by Assistant United States Attorney Ellen L. Cohen. Court documents are available via the Southern District of Florida’s public portal at www.flsd.uscourts.gov or pacer.flsd.uscourts.gov.