United States of America v. Robert L. Pryor, Elaine Pryor, and Joshua L. Pryor

Memphis, Tennessee criminal law lawyer represented Defendant charged with preparing and filing false tax returns under the business name Better Dayz Tax Services, LLC.



Robert L. Pryor, age 46, owned a tax-preparation business, Better Dayz Tax Services, LLC, in Memphis, Tennessee. His wife Elaine Pryor, age 43, and his brother Joshua L. Pryor, age 43, also worked at Better Dayz. He and his co-defendants prepared false income tax returns for clients and for themselves, resulting in fraudulent tax refunds and total lost tax revenue of more than $122,000 over three years. Each defendant pled guilty to one count of preparing a false tax

return.



United States Attorney Ritz, said "I hope these sentences send a message to others who are robbing

the government through fraudulent tax practices that their illegal acts will not go unchecked.”



"Those who might consider preparing false tax returns should be aware of the extremely negative

consequences as evidenced today," said Donald "Trey” Eakins, Special Agent in Charge of the

Charlotte Field Office. "Today's sentencing of the defendants again emphasizes that the Internal

Revenue Service and U.S. Attorney's office will continue their aggressive pursuit of those who

would attempt to defraud America's tax system."



This case was investigated by Internal Revenue Service Criminal Investigations (IRS-CI).



United States Attorney Kevin Ritz thanked Assistant United States Attorney Murre Foster, who

prosecuted this case.



26 U.S.C. 7206(2) FRAUD AND FALSE STATEMENTS

(20)



ny person who—

(1) Declaration under penalties of perjury

Willfully makes and subscribes any return,

statement, or other document, which contains

or is verified by a written declaration that it

is made under the penalties of perjury, and

which he does not believe to be true and cor-

rect as to every material matter; or

(2) Aid or assistance

Willfully aids or assists in, or procures,

counsels, or advises the preparation or presen-

tation under, or in connection with any mat-

ter arising under, the internal revenue laws, of

a return, affidavit, claim, or other document,

which is fraudulent or is false as to any mate-

rial matter, whether or not such falsity or

fraud is with the knowledge or consent of the

person authorized or required to present such

return, affidavit, claim, or document; or

(3) Fraudulent bonds, permits, and entries

Simulates or falsely or fraudulently exe-

cutes or signs any bond, permit, entry, or

other document required by the provisions of

the internal revenue laws, or by any regula-

tion made in pursuance thereof, or procures

the same to be falsely or fraudulently exe-

cuted, or advises, aids in, or connives at such

execution thereof; or

(4) Removal or concealment with intent to de-

fraud

Removes, deposits, or conceals, or is con-

cerned in removing, depositing, or concealing,

any goods or commodities for or in respect

whereof any tax is or shall be imposed, or any

property upon which levy is authorized by sec-

tion 6331, with intent to evade or defeat the as-

sessment or collection of any tax imposed by

this title; or

(5) Compromises and closing agreements

In connection with any compromise under

section 7122, or offer of such compromise, or in

connection with any closing agreement under

section 7121, or offer to enter into any such

agreement, willfully—

(A) Concealment of property

Conceals from any officer or employee of

the United States any property belonging to

the estate of a taxpayer or other person lia-

ble in respect of the tax, or

(B) Withholding, falsifying, and destroying

records

Receives, withholds, destroys, mutilates,

or falsifies any book, document, or record,

or makes any false statement, relating to

the estate or financial condition of the tax-

payer or other person liable in respect of the

tax;

shall be guilty of a felony and, upon conviction

thereof, shall be fined not more than $100,000

($500,000 in the case of a corporation), or impris-

oned not more than 3 years, or both, together

with the costs of prosecution.

On October 12, 2022, United States District Judge Jon P. McCalla sentenced Robert L. Pryor to a

total of 15 months in federal prison, to be followed by one year of supervised release. Pryor may

not own or operate a tax preparation business or engage in tax preparation services during his

supervised release. Pryor also was ordered to pay restitution of $57,672.00.



On October 12, 2022, Judge McCalla sentenced Joshua L. Pryor to three years of federal probation and ordered him to pay restitution of $25,064.00. Joshua Pryor may not own or operate a tax preparation business or engage in tax preparation services during his probation.



On November 4, 2022, Judge McCalla sentenced Elaine Pryor to six months in federal prison, to be followed by 18 months of supervised release. Six months of her supervised release term must be served on home detention, and she may not own or operate a tax preparation business or engage in tax preparation services during her supervised release. She also was ordered to pay restitution of

$57,853.59. There is no parole in the federal system.