The offender, Lawrence Watts, was found guilty of fraud exceeding $5,000 for preparing fraudulent income tax returns for 241 taxpayers, reporting non-existent business losses.
The intended loss to federal tax revenue was over $10 million, with an actual payout of $2.75 million.
Watts personally benefited by $149,128.11.
The court considered sentencing objectives, principles, and aggravating/mitigating factors, including the magnitude of the fraud, degree of planning, and breach of public trust.
Watts was sentenced to six years in federal penitentiary and ordered to pay a fine in lieu of forfeiture of $149,129.11, with a default imprisonment term of two years consecutive.