Date: 08-03-2021

Case Style:

United States of America v. Nicholas Lamar Laws

Case Number: 1:21-cr-00075-WO

Judge: William L. Osteen, Jr.

Court: United States District Court for the Middle District of North Carolina (Forsyth County)

Plaintiff's Attorney: Middle District of North Carolina United States Attorney’s Office

Defendant's Attorney:

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Description: Winston-Salem, North Carolina criminal defense lawyer represented Defendant charged with aiding or assisting in the filing of false tax returns.

from 2014 to 2019, Nicholas Laws managed the Winston-Salem branch of Tax Mind, a tax-return preparation business. During that period, Laws prepared fraudulent returns for clients that reported false wages and business incomes to increase the clients’ refunds. Laws charged additional fees to prepare false returns with fees occasionally exceeding $1,000. Laws also filed a false personal income tax return for 2014 and did not file tax returns reporting his income for 2015 through 2019, despite having an obligation to do so. Laws intended to cause a tax loss to the IRS of $2,934,891.

Laws is scheduled to be sentenced on Oct. 20, 2021. Laws faces a statutory maximum sentence of three years in prison for assisting in the preparation of a false tax return and three years in prison for filing a false personal income tax return, as well as a period of supervised release, restitution and monetary penalties. Laws agreed in his plea agreement to pay restitution to the IRS in the amount of $184,072. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and Acting U.S. Attorney Sandra J. Hairston for the Middle District of North Carolina made the announcement.

IRS-Criminal Investigation is investigating the case.

Trial Attorneys Brian Flanagan and Kevin Schneider of the Tax Division and Assistant U.S. Attorney Cliff Barrett of the Middle District of North Carolina are prosecuting the case.

26:7206(2); Aiding or Assisting in the Filing of False Tax Returns
(1-6)
26:7206(2); Aiding or Assisting in the Filing of False Tax Returns
(7)
26:7206(2); Aiding or Assisting in the Filing of False Tax Returns
(8-13)
26:7206(1); Filing a False Tax Return
(14)
26:7203; Failure to File a Tax Return
(15-19)

Outcome: 08/02/2021 Case as to NICHOLAS LAMAR LAWS reassigned to JUDGE WILLIAM L. OSTEEN, JR. UNASSIGNED no longer assigned to the case. (Welch, Kelly) (Entered: 08/02/2021)
08/02/2021 Minute Entry for proceedings held before JUDGE WILLIAM L. OSTEEN, JR., in G-1: CHANGE OF PLEA HEARING held on 8/2/2021. AUSA Cliff Barrett, USDOJ Attorney Brian Flanagan and USDOJ Attorney Kevin Schneider present on behalf the Government. Attorney Thomas H. Johnson, Jr., appeared on behalf of the Defendant. Defendant present on bond. Defendant placed under oath and advised of rights/charges/penalties; Court reviews the plea agreement; NICHOLAS LAMAR LAWS (1) Plea of guilty on Counts 7,14. Remaining Counts to be dismissed at sentencing. Court finds the Defendant is competent to enter a guilty plea; Plea accepted and the Defendant is adjudged GUILTY as to Counts 7 and 14. Court orders the preparation of a Presentence Report. Sentencing set for 10/20/2021 11:00 AM in Greensboro Courtroom #1 before JUDGE WILLIAM L. OSTEEN JR. Defendant is allowed to remain out on bond on the same terms and conditions of release as were previously imposed. (Court Reporter Lori Russell.) (Welch, Kelly) (Entered: 08/02/2021)

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Defendant's Experts:

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