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Date: 02-26-2020
Case Style:
Case Number: 3:20-cr-03004-LTS-KEM
Judge: Leonard T. Strant
Court: United States District Court for the Northern District of Iowa (Linn County)
Plaintiff's Attorney: Ron Timmons
Defendant's Attorney:
Description: Cedar Rapids, IA - The United States of America charged David Miller with aiding and assisting the preparation of false tax returns.
David Miller, age 52, from Gilmore City, IA pled guilty to 3 counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns and 3 counts of receiving stolen government money or property.
In a plea agreement, Miller admitted that he owned and operated a tax return preparation business. While operating that business, he prepared fraudulent income tax returns. Miller’s fraudulent returns resulted in a total loss to the government of $16,114.00 for the tax years 2012-2015. Miller’s clients were deprived of part of their tax refund as a result of Miller’s theft. Miller further stole money belonging to the United States, including 39 partial client tax refunds, resulting in the theft of Federal government funds in the amount of $36,582.00 for the years 2014, 2015, and 2016. Miller’s theft of government funds and relevant conduct for years 2011, 2012, and 2013, and theft of State government funds, resulted in additional losses totaling $73,258.07.
Miller also failed to report the stolen funds as income, which resulted in creating additional tax obligations for himself totaling $30,752.00 for his 2011-2016 tax returns. Miller has agreed to pay a total of $156,706.07 in restitution to the Internal Revenue Service.
Sentencing before United States District Court Chief Judge Leonard T. Strand will be set after a presentence report is prepared. Miller remains free on bond previously set. For the 3 counts of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns, Miller faces a possible maximum sentence of 3 years’ imprisonment, a maximum fine of $100,000.00, and not more than 1 year of supervised release following any imprisonment. For the 3 the counts of receiving stolen government money or property Miller faces a possible maximum sentence of 10 years’ imprisonment, a maximum fine of $250,000.00, and not more than a 3 year term of supervised release following any imprisonment.
Charges:
FRAUD AND FALSE STATEMENTS
(1-3)
PUBLIC MONEY, PROPERTY OR RECORDS
(4-6)
Outcome: Man Pleads Guilty to Preparing and Filing False Tax Returns and Theft of Government Funds.
02/14/2020 7 MINUTE Entry for proceedings held before Chief Magistrate Judge Kelly K.E. Mahoney: Initial Appearance, Arraignment, Attorney Appointment Hearing and Change of Plea Hearing as to Defendant David Miller held on 2/14/2020. Defendant pleaded guilty to Counts 1, 2, 3, 4, 5 and 6 of the Information. Hearing Exhibit due by 2/17/2020. Defendant Released. (Official Court Record: FTR Gold) (des) (Entered: 02/14/2020)
02/14/2020 8 NOTICE of Filing of Exhibits for/from Hearing by USA as to Defendant David Miller re 7 Initial Appearance,, Arraignment,, Attorney Appointment Hearing,, Change of Plea Hearing, (Timmons, Ronald) (Entered: 02/14/2020)
02/14/2020 9 APPEARANCE BOND AND ORDER Setting Conditions of Release as to Defendant David Miller. Signed by Chief Magistrate Judge Kelly K.E. Mahoney on 2/14/2020. (mmc) (Entered: 02/14/2020)
02/14/2020 10 REPORT AND RECOMMENDATION to Accept Guilty Plea to Counts 1-6 of the Information as to David Miller. Objections to R&R due by 2/28/2020. Signed by Chief Magistrate Judge Kelly K.E. Mahoney on 2/14/2020. (mmc) (Entered: 02/14/2020)
Plaintiff's Experts:
Defendant's Experts:
Comments: