Date: 01-14-2020

Case Style:

Case Number: 3:19-cr-00413-MOC-DCK

Judge:

Court: United States District Court for the Western District of North Carolina (Mecklenburg County)

Plaintiff's Attorney: Jessica Kraft and Caryn Finley

Defendant's Attorney:

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Description: Charlotte, NC - The United States of America charged Ramonda Byrd and Divine Financial Solutions with filing false tax returns.

A Charlotte, North Carolina, tax return preparer pleaded guilty to aiding and assisting in filing a false tax return.

According to court documents and statements made in court, Ramonda Byrd owned and operated Divine Financial Solutions, a Charlotte, North Carolina, tax preparation business with locations on Beatties Ford Road and Central Avenue. From 2012 through 2017, Byrd prepared false tax returns on behalf of her clients. By reporting fictitious business income and expenses as well as false medical expenses, charitable contributions, and child and dependent care expenses, she sought to cause the Internal Revenue Service (IRS) to pay inflated refunds. Byrd’s fee was then often deducted from the client’s refund. In all, Byrd’s conduct caused a tax loss to the United States of more than $270,000.

At sentencing, Byrd faces a maximum sentence of three years in prison. She also faces a period of supervised release, restitution, and monetary penalties.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Murray thanked special agents of IRS – Criminal Investigation, who conducted the investigation.

Charge:

26:7206(2) - AIDING AND ASSISTING THE PREPARATION OF A FALSE TAX RETURNS

§7206. Fraud and false statements

Any 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 correct as to every material matter; or
(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material 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 executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) Removal or concealment with intent to defraud

Removes, deposits, or conceals, or is concerned 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 section 6331, with intent to evade or defeat the assessment 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 liable 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 taxpayer 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 imprisoned not more than 3 years, or both, together with the costs of prosecution.

Outcome: 01/13/2020 Minute Entry: INITIAL APPEARANCE on Information as to Ramonda Byrd held before Magistrate Judge David S. Cayer. Defendant advised of rights & charges. Government attorney: Jessica Kraft. Defendant attorney: James J. Exum. Court Reporter: DCR. (mek) (Entered: 01/13/2020)
01/13/2020 6 WAIVER OF INDICTMENT by Ramonda Byrd (mek) (Entered: 01/13/2020)
01/13/2020 Minute Entry: PLEA HEARING as to Ramonda Byrd held before Magistrate Judge David S. Cayer. Defendant sworn and advised of rights and charges. Court reviews plea agreement. Plea Entered by Ramonda Byrd (1) Guilty Count 1. Factual Basis Found. Plea accepted. Objections to Acceptance of Plea due by 1/27/2020. Government attorney: Jessica Kraft. Defendant attorney: James J. Exum. Court Reporter: DCR. (mek) (Entered: 01/13/2020)
01/13/2020 7 ACCEPTANCE and entry of Guilty Plea as to Ramonda Byrd. Signed by Magistrate Judge David S. Cayer. (mek) (Entered: 01/13/2020)
01/13/2020 8 Notice of PSI Interview Preference as to Ramonda Byrd (mek) (Entered: 01/13/2020)
01/13/2020 9 Appearance Bond Entered (Restricted) as to Ramonda Byrd in amount of $ 25,000. Signed by Magistrate Judge David S. Cayer on 1/13/20. (mek) (Main Document 9 replaced on 1/13/2020) (mek). (Entered: 01/13/2020)
01/13/2020 10 ORDER (Restricted) Setting Conditions of Release as to Ramonda Byrd (1) 25KU. Signed by Magistrate Judge David S. Cayer on 1/13/20. (mek) (Entered: 01/13/2020)

Plaintiff's Experts:

Defendant's Experts:

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