State v. Mr. R (DMC No. 16211) – (24 Counts) Federal Aiding and Assisting in Preparation of False Tax Returns ($1,335,116 of Tax Loss) per 26 USC 7726(2) – Reduced to Probation (with Lowest Possible Sentence at Sentencing Hearing) and Zero Days in Jail – United States District Court, District of Arizona (Case No. 2:19-CR-00509 DJH-1)

Mr. R was on the Autism Spectrum Disorder Scale which included in repetitive speech patterns, however, he was high functioning when it came to numbers and tax preparation. Although he graduated from college, he knew no other profession for three decades except tax preparation. He lived in the house that his parents had purchased for him immediately after he graduated college. He had No Criminal History, however, he was easily manipulated by people. He had his own tax preparation business that would charge only $100 to $150 per return (regardless of size) plus “tips”. 

During a four-year timespan, he prepared 1,669 tax returns, in which he significantly understated his client’s tax liabilities by inflating unreimbursed employee business expenses and increasing charitable contributions. This resulted in a tax loss for the government of $1,335,116. Once the IRS began investigating, they sent Mr. R a “Target Letter”, and that’s when he secured the services of DM Cantor. 

We got involved and immediately sat down to meet with the Investigators and the Assistant United States Attorney. In addition, we had Mr. R undergo a Psychological Report, which confirmed his diagnosis of being on the Autism Spectrum. We also had a Mitigation Report prepared which detailed his entire life of trials and tribulations. Ultimately, we were able to convince the Assistant US Attorney to extend an Offer that could contain Probation with Zero Days in Jail and up to 3 years in BOP. After a Mitigation Hearing was held during Mr. R’s Sentencing, the Judge gave him the Lowest Possible Sentence of Probation with Zero Days in Jail.