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Tax Preparer Sentenced to Prison for Conspiracy and Filing Fraudulent Tax Returns for Clients

WASHINGTON – A Louisiana woman was sentenced today to one year and one day in prison for conspiring to defraud the United States and helping clients file false tax returns.

On Nov. 14, 2019, Brittany Patterson, of St. John the Baptist Parish, pleaded guilty to conspiracy to defraud the United States and aiding and assisting in the filing of false tax returns. According to court documents, Michegel Butler owned Crown Tax Service LLC, where Patterson worked as a tax return preparer. From approximately January 2013 through April 2013, Patterson, Butler and others conspired to inflate their clients’ refunds by preparing tax returns claiming false Schedule C businesses, dependents and dependent care expenses. To substantiate the false income and expenses reported on their tax returns, Patterson and the other co-conspirators directed clients to fill out fraudulent receipts. They also encouraged some clients to buy or sell the personal identification information of dependents that could be falsely reported on tax returns.

/** * SNN Article Link Cleanup & Display Stability * Disable BOTH "Link Cleaner" and "WP Perf" before activating. * Paste into Code Snippets as PHP; run everywhere. * * Standard RSS feeds, REST output, schema and article identifiers * are not rewritten. Requires WordPress 6.2+ for link cleanup. */ if ( ! class_exists( 'SNN_Safe_Display_20261031', false ) ) { final class SNN_Safe_Display_20261031 { public static function boot() { add_action( 'init', array( __CLASS__, 'head_cleanup' ), 20 ); add_filter( 'the_content', array( __CLASS__, 'article_links' ), 99 ); add_action( 'wp_enqueue_scripts', array( __CLASS__, 'display_css' ), 100 ); } public static function head_cleanup() { if ( is_admin() ) { return; } remove_action( 'wp_head', 'wp_generator' ); remove_action( 'wp_head', 'print_emoji_detection_script', 7 ); remove_action( 'wp_print_styles', 'print_emoji_styles' ); } public static function skip_request() { return is_admin() || is_feed() || is_trackback() || ( defined( 'REST_REQUEST' ) && REST_REQUEST ) || wp_doing_ajax() || is_preview(); } /** * Remove UTM parameters while preserving other query parameters, * their order, encoding and the URL fragment. */ public static function clean_url( $url ) { if ( ! is_string( $url ) || $url === '' ) { return $url; } // Preserve non-web schemes such as mailto:, tel: and data:. if ( preg_match( '/^[a-z][a-z0-9+.-]*:/i', $url ) && ! preg_match( '~^https?://~i', $url ) ) { return $url; } $parts = explode( '#', $url, 2 ); $base = explode( '?', $parts[0], 2 ); if ( count( $base ) !== 2 ) { return $url; } $pairs = explode( '&', $base[1] ); // Preserve commonly signed URLs. foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = strtolower( urldecode( $parameter[0] ) ); if ( in_array( $key, array( 'signature', 'sig', 'x-amz-signature', 'x-goog-signature', ), true ) ) { return $url; } } $kept = array(); $changed = false; foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = urldecode( $parameter[0] ); if ( stripos( $key, 'utm_' ) === 0 ) { $changed = true; continue; } $kept[] = $pair; } if ( ! $changed ) { return $url; } $query = implode( '&', $kept ); return $base[0] . ( $query !== '' ? '?' . $query : '' ) . ( isset( $parts[1] ) ? '#' . $parts[1] : '' ); } /** * Clean anchor URLs in displayed single-post content only. * Do not buffer or rewrite the full page or feed response. */ public static function article_links( $html ) { if ( ! is_string( $html ) || self::skip_request() || ! is_singular( 'post' ) || ! in_the_loop() || ! is_main_query() || apply_filters( 'snn_safe_display_skip_links', false ) || ! class_exists( 'WP_HTML_Tag_Processor' ) ) { return $html; } $processor = new WP_HTML_Tag_Processor( $html ); while ( $processor->next_tag( 'A' ) ) { $href = $processor->get_attribute( 'href' ); if ( ! is_string( $href ) ) { continue; } $clean = self::clean_url( $href ); if ( $clean !== $href ) { $processor->set_attribute( 'href', $clean ); } } return $processor->get_updated_html(); } public static function display_css() { if ( self::skip_request() || ! is_singular( 'post' ) ) { return; } /* * Space reservations apply only to ad wrappers with these classes. * Adjust the heights to match your actual ad placements. * Unfilled ad slots can retain blank space. */ $css = ' .snn-ad-container.snn-ad-inarticle { min-height: 280px; } .snn-ad-container.snn-ad-sidebar { min-height: 280px; } .entry-content p.wp-block-paragraph { overflow-wrap: break-word; } @media (max-width: 921px) { .snn-ad-container.snn-ad-sidebar { min-height: 100px; } } '; wp_register_style( 'snn-safe-display', false, array(), '1.0.0' ); wp_enqueue_style( 'snn-safe-display' ); wp_add_inline_style( 'snn-safe-display', $css ); } } SNN_Safe_Display_20261031::boot(); }

In addition to the term of imprisonment, U.S. District Judge Carl J. Barbier ordered Patterson to serve three years of supervised release and pay approximately $90,856 in restitution to the United States.

On Feb. 4, 2021, Butler was sentenced to two years in prison for his role in the conspiracy.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Duane A. Evans for the Eastern District of Louisiana made the announcement.

IRS-Criminal Investigation investigated the case.

/** * SNN Article Link Cleanup & Display Stability * Disable BOTH "Link Cleaner" and "WP Perf" before activating. * Paste into Code Snippets as PHP; run everywhere. * * Standard RSS feeds, REST output, schema and article identifiers * are not rewritten. Requires WordPress 6.2+ for link cleanup. */ if ( ! class_exists( 'SNN_Safe_Display_20261031', false ) ) { final class SNN_Safe_Display_20261031 { public static function boot() { add_action( 'init', array( __CLASS__, 'head_cleanup' ), 20 ); add_filter( 'the_content', array( __CLASS__, 'article_links' ), 99 ); add_action( 'wp_enqueue_scripts', array( __CLASS__, 'display_css' ), 100 ); } public static function head_cleanup() { if ( is_admin() ) { return; } remove_action( 'wp_head', 'wp_generator' ); remove_action( 'wp_head', 'print_emoji_detection_script', 7 ); remove_action( 'wp_print_styles', 'print_emoji_styles' ); } public static function skip_request() { return is_admin() || is_feed() || is_trackback() || ( defined( 'REST_REQUEST' ) && REST_REQUEST ) || wp_doing_ajax() || is_preview(); } /** * Remove UTM parameters while preserving other query parameters, * their order, encoding and the URL fragment. */ public static function clean_url( $url ) { if ( ! is_string( $url ) || $url === '' ) { return $url; } // Preserve non-web schemes such as mailto:, tel: and data:. if ( preg_match( '/^[a-z][a-z0-9+.-]*:/i', $url ) && ! preg_match( '~^https?://~i', $url ) ) { return $url; } $parts = explode( '#', $url, 2 ); $base = explode( '?', $parts[0], 2 ); if ( count( $base ) !== 2 ) { return $url; } $pairs = explode( '&', $base[1] ); // Preserve commonly signed URLs. foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = strtolower( urldecode( $parameter[0] ) ); if ( in_array( $key, array( 'signature', 'sig', 'x-amz-signature', 'x-goog-signature', ), true ) ) { return $url; } } $kept = array(); $changed = false; foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = urldecode( $parameter[0] ); if ( stripos( $key, 'utm_' ) === 0 ) { $changed = true; continue; } $kept[] = $pair; } if ( ! $changed ) { return $url; } $query = implode( '&', $kept ); return $base[0] . ( $query !== '' ? '?' . $query : '' ) . ( isset( $parts[1] ) ? '#' . $parts[1] : '' ); } /** * Clean anchor URLs in displayed single-post content only. * Do not buffer or rewrite the full page or feed response. */ public static function article_links( $html ) { if ( ! is_string( $html ) || self::skip_request() || ! is_singular( 'post' ) || ! in_the_loop() || ! is_main_query() || apply_filters( 'snn_safe_display_skip_links', false ) || ! class_exists( 'WP_HTML_Tag_Processor' ) ) { return $html; } $processor = new WP_HTML_Tag_Processor( $html ); while ( $processor->next_tag( 'A' ) ) { $href = $processor->get_attribute( 'href' ); if ( ! is_string( $href ) ) { continue; } $clean = self::clean_url( $href ); if ( $clean !== $href ) { $processor->set_attribute( 'href', $clean ); } } return $processor->get_updated_html(); } public static function display_css() { if ( self::skip_request() || ! is_singular( 'post' ) ) { return; } /* * Space reservations apply only to ad wrappers with these classes. * Adjust the heights to match your actual ad placements. * Unfilled ad slots can retain blank space. */ $css = ' .snn-ad-container.snn-ad-inarticle { min-height: 280px; } .snn-ad-container.snn-ad-sidebar { min-height: 280px; } .entry-content p.wp-block-paragraph { overflow-wrap: break-word; } @media (max-width: 921px) { .snn-ad-container.snn-ad-sidebar { min-height: 100px; } } '; wp_register_style( 'snn-safe-display', false, array(), '1.0.0' ); wp_enqueue_style( 'snn-safe-display' ); wp_add_inline_style( 'snn-safe-display', $css ); } } SNN_Safe_Display_20261031::boot(); }

Trial Attorney Jessica Kraft of the Justice Department’s Tax Division and Assistant U.S. Attorney Dall Kammer of the U.S. Attorney’s Office for the Eastern District of Louisiana prosecuted the case.

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/** * SNN Article Link Cleanup & Display Stability * Disable BOTH "Link Cleaner" and "WP Perf" before activating. * Paste into Code Snippets as PHP; run everywhere. * * Standard RSS feeds, REST output, schema and article identifiers * are not rewritten. Requires WordPress 6.2+ for link cleanup. */ if ( ! class_exists( 'SNN_Safe_Display_20261031', false ) ) { final class SNN_Safe_Display_20261031 { public static function boot() { add_action( 'init', array( __CLASS__, 'head_cleanup' ), 20 ); add_filter( 'the_content', array( __CLASS__, 'article_links' ), 99 ); add_action( 'wp_enqueue_scripts', array( __CLASS__, 'display_css' ), 100 ); } public static function head_cleanup() { if ( is_admin() ) { return; } remove_action( 'wp_head', 'wp_generator' ); remove_action( 'wp_head', 'print_emoji_detection_script', 7 ); remove_action( 'wp_print_styles', 'print_emoji_styles' ); } public static function skip_request() { return is_admin() || is_feed() || is_trackback() || ( defined( 'REST_REQUEST' ) && REST_REQUEST ) || wp_doing_ajax() || is_preview(); } /** * Remove UTM parameters while preserving other query parameters, * their order, encoding and the URL fragment. */ public static function clean_url( $url ) { if ( ! is_string( $url ) || $url === '' ) { return $url; } // Preserve non-web schemes such as mailto:, tel: and data:. if ( preg_match( '/^[a-z][a-z0-9+.-]*:/i', $url ) && ! preg_match( '~^https?://~i', $url ) ) { return $url; } $parts = explode( '#', $url, 2 ); $base = explode( '?', $parts[0], 2 ); if ( count( $base ) !== 2 ) { return $url; } $pairs = explode( '&', $base[1] ); // Preserve commonly signed URLs. foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = strtolower( urldecode( $parameter[0] ) ); if ( in_array( $key, array( 'signature', 'sig', 'x-amz-signature', 'x-goog-signature', ), true ) ) { return $url; } } $kept = array(); $changed = false; foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = urldecode( $parameter[0] ); if ( stripos( $key, 'utm_' ) === 0 ) { $changed = true; continue; } $kept[] = $pair; } if ( ! $changed ) { return $url; } $query = implode( '&', $kept ); return $base[0] . ( $query !== '' ? '?' . $query : '' ) . ( isset( $parts[1] ) ? '#' . $parts[1] : '' ); } /** * Clean anchor URLs in displayed single-post content only. * Do not buffer or rewrite the full page or feed response. */ public static function article_links( $html ) { if ( ! is_string( $html ) || self::skip_request() || ! is_singular( 'post' ) || ! in_the_loop() || ! is_main_query() || apply_filters( 'snn_safe_display_skip_links', false ) || ! class_exists( 'WP_HTML_Tag_Processor' ) ) { return $html; } $processor = new WP_HTML_Tag_Processor( $html ); while ( $processor->next_tag( 'A' ) ) { $href = $processor->get_attribute( 'href' ); if ( ! is_string( $href ) ) { continue; } $clean = self::clean_url( $href ); if ( $clean !== $href ) { $processor->set_attribute( 'href', $clean ); } } return $processor->get_updated_html(); } public static function display_css() { if ( self::skip_request() || ! is_singular( 'post' ) ) { return; } /* * Space reservations apply only to ad wrappers with these classes. * Adjust the heights to match your actual ad placements. * Unfilled ad slots can retain blank space. */ $css = ' .snn-ad-container.snn-ad-inarticle { min-height: 280px; } .snn-ad-container.snn-ad-sidebar { min-height: 280px; } .entry-content p.wp-block-paragraph { overflow-wrap: break-word; } @media (max-width: 921px) { .snn-ad-container.snn-ad-sidebar { min-height: 100px; } } '; wp_register_style( 'snn-safe-display', false, array(), '1.0.0' ); wp_enqueue_style( 'snn-safe-display' ); wp_add_inline_style( 'snn-safe-display', $css ); } } SNN_Safe_Display_20261031::boot(); }

/** * SNN Article Link Cleanup & Display Stability * Disable BOTH "Link Cleaner" and "WP Perf" before activating. * Paste into Code Snippets as PHP; run everywhere. * * Standard RSS feeds, REST output, schema and article identifiers * are not rewritten. Requires WordPress 6.2+ for link cleanup. */ if ( ! class_exists( 'SNN_Safe_Display_20261031', false ) ) { final class SNN_Safe_Display_20261031 { public static function boot() { add_action( 'init', array( __CLASS__, 'head_cleanup' ), 20 ); add_filter( 'the_content', array( __CLASS__, 'article_links' ), 99 ); add_action( 'wp_enqueue_scripts', array( __CLASS__, 'display_css' ), 100 ); } public static function head_cleanup() { if ( is_admin() ) { return; } remove_action( 'wp_head', 'wp_generator' ); remove_action( 'wp_head', 'print_emoji_detection_script', 7 ); remove_action( 'wp_print_styles', 'print_emoji_styles' ); } public static function skip_request() { return is_admin() || is_feed() || is_trackback() || ( defined( 'REST_REQUEST' ) && REST_REQUEST ) || wp_doing_ajax() || is_preview(); } /** * Remove UTM parameters while preserving other query parameters, * their order, encoding and the URL fragment. */ public static function clean_url( $url ) { if ( ! is_string( $url ) || $url === '' ) { return $url; } // Preserve non-web schemes such as mailto:, tel: and data:. if ( preg_match( '/^[a-z][a-z0-9+.-]*:/i', $url ) && ! preg_match( '~^https?://~i', $url ) ) { return $url; } $parts = explode( '#', $url, 2 ); $base = explode( '?', $parts[0], 2 ); if ( count( $base ) !== 2 ) { return $url; } $pairs = explode( '&', $base[1] ); // Preserve commonly signed URLs. foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = strtolower( urldecode( $parameter[0] ) ); if ( in_array( $key, array( 'signature', 'sig', 'x-amz-signature', 'x-goog-signature', ), true ) ) { return $url; } } $kept = array(); $changed = false; foreach ( $pairs as $pair ) { $parameter = explode( '=', $pair, 2 ); $key = urldecode( $parameter[0] ); if ( stripos( $key, 'utm_' ) === 0 ) { $changed = true; continue; } $kept[] = $pair; } if ( ! $changed ) { return $url; } $query = implode( '&', $kept ); return $base[0] . ( $query !== '' ? '?' . $query : '' ) . ( isset( $parts[1] ) ? '#' . $parts[1] : '' ); } /** * Clean anchor URLs in displayed single-post content only. * Do not buffer or rewrite the full page or feed response. */ public static function article_links( $html ) { if ( ! is_string( $html ) || self::skip_request() || ! is_singular( 'post' ) || ! in_the_loop() || ! is_main_query() || apply_filters( 'snn_safe_display_skip_links', false ) || ! class_exists( 'WP_HTML_Tag_Processor' ) ) { return $html; } $processor = new WP_HTML_Tag_Processor( $html ); while ( $processor->next_tag( 'A' ) ) { $href = $processor->get_attribute( 'href' ); if ( ! is_string( $href ) ) { continue; } $clean = self::clean_url( $href ); if ( $clean !== $href ) { $processor->set_attribute( 'href', $clean ); } } return $processor->get_updated_html(); } public static function display_css() { if ( self::skip_request() || ! is_singular( 'post' ) ) { return; } /* * Space reservations apply only to ad wrappers with these classes. * Adjust the heights to match your actual ad placements. * Unfilled ad slots can retain blank space. */ $css = ' .snn-ad-container.snn-ad-inarticle { min-height: 280px; } .snn-ad-container.snn-ad-sidebar { min-height: 280px; } .entry-content p.wp-block-paragraph { overflow-wrap: break-word; } @media (max-width: 921px) { .snn-ad-container.snn-ad-sidebar { min-height: 100px; } } '; wp_register_style( 'snn-safe-display', false, array(), '1.0.0' ); wp_enqueue_style( 'snn-safe-display' ); wp_add_inline_style( 'snn-safe-display', $css ); } } SNN_Safe_Display_20261031::boot(); }

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