Earl Moise, Conspiracy To Defraud The United States, Florida 2010

Conspiracy to Defraud the United States

Two Florida tax preparers, Earl Moise and Shahab Shaukat, were unsealed today and charged with one count of conspiring to defraud the United States and nine counts each of aiding and assisting in the preparation of false federal income tax returns, announced Principal Deputy Assistant Attorney General Caroline D. Ciraolo, head of the Tax Division.

According to allegations in the indictment, Moise and Shaukat, both of Palm Beach County, Florida, conspired to prepare false and fraudulent individual income tax returns for others for the 2010 through 2012 tax years. Moise and Shaukat operated the Stuart, Florida branch of Tax R Us, preparing false returns inside that office.

Additionally, Moise is charged with one count of fraudulently filing his own federal income tax return for 2011. It is alleged that these tax returns included false education and American Opportunity credits, as well as false statements regarding business income or deductions.

If convicted, Moise and Shaukat each face a statutory maximum sentence of five years in prison for the conspiracy count and three years in prison for each count of aiding and assisting in the preparation of false tax returns. In addition, Moise faces a statutory maximum of three years in prison for the one count of filing a false tax return. Both defendants face terms of supervised release, monetary penalties, and the payment of restitution to the Internal Revenue Service (IRS).

An indictment merely alleges that crimes have been committed and defendants are presumed innocent until proven guilty beyond a reasonable doubt.

Principal Deputy Assistant Attorney General Ciraolo commended special agents of IRS-Criminal Investigation, who investigated the case and Trial Attorneys Gregory P. Bailey and Michael Hatzimichalis of the Tax Division, who are prosecuting the case.

In a statement, Principal Deputy Assistant Attorney General Ciraolo said, ‘These charges are a reminder that the Tax Division will aggressively pursue those who seek to cheat the system and line their pockets with ill-gotten gains.’

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