Jessica Leverett, Tax Evasion, Alabama 2024

Birmingham, AL – Jessica Leverett, aka Jessica Harris, has been charged with stealing over $2.5 million from the Internal Revenue Service (IRS) by understateing her customers’ tax liabilities and overstatin their refunds. Leverett, who owns and operates several tax preparation businesses in the Birmingham area, allegedly fabricated self-employment businesses and business losses to offset her customers’ taxable income from other sources and to increase their Earned Income Tax Credit.

According to a new civil lawsuit filed in federal court in Birmingham, Leverett and her associates prepared returns that mischaracterized business income as household employee wages to avoid paying self-employment tax. They also claimed education credits that customers were not entitled to receive.

The lawsuit, filed by the Justice Department, asks the court to permanently bar Leverett from preparing tax returns for others and to order her to turn over a list of all the tax returns she has prepared. The government claims that Leverett’s activities may have caused the United States to lose over $2.5 million in understated taxes and/or fraudulent refunds.

The Internal Revenue Service (IRS) has examined 264 returns prepared by Leverett’s businesses and found that 206 understate the tax owed by her customers by thousands of dollars on average. This is a blatant case of tax return preparer fraud, one of the IRS’s Dirty Dozen Tax Scams for 2016.

The IRS has some tips for choosing a tax preparer and has launched a free directory of federal tax preparers. In the past decade, the Tax Division has obtained injunctions against hundreds of unscrupulous tax preparers.

Leverett’s businesses, including Tax Money Now, L.L.C., Dynamic Tax Services, Dynamic Tax Solutions, and Express Money Tax, allegedly engaged in these fraudulent activities. If you believe that one of the enjoined persons or businesses may be violating an injunction, please contact the Tax Division with details.

The Tax Division has obtained injunctions against hundreds of unscrupulous tax preparers in the past decade. Information about these cases is available on the Justice Department’s website. An alphabetical listing of persons enjoined from preparing returns and promoting tax schemes can be found on this page.

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