The operator of a tax preparation in Houston has entered a plea of guilty to one count of knowingly preparing a materially false claim against the United States, announced U.S. Attorney Kenneth Magidson along with Special Agent in Charge Rick Goss of IRS-Criminal Investigation (IRS-CI). Adriana Lizette Luna pleaded guilty today, admitting she prepared a materially false 2011 U.S. Individual Income Tax return.
According to the written plea agreement filed in the record of the case, Luna operated an income tax preparation business known at times as Ruby’s Income Tax and Diaz Tax Service at other times. As part of the plea, Luna admitted preparing at least 23 false income tax returns for clients, including the 2011 return which the basis for her plea which claimed a false refund of approximately $11,724.
Luna admitted in the plea agreement that the intended tax loss on the 23 false tax returns she prepared was more than $235,000 and that she split roughly one-half of the false tax refunds with her clients. As part of the plea, she has agreed to pay restitution to the United States in the amount of $116,000.
U.S. District Judge Sim Lake, who accepted the plea, has set sentencing for Dec. 10, 2015. At that time, Luna faces up to five years and a possible $250,000 fine.
IRS-CI investigated. Assistant U.S. Attorney Charles J. Escher is prosecuting the case.