United States of America v. Tracey Hernandez

Greensboro, North Carolina criminal defense lawyer represented the Defendant charged with aiding and assisting the filing of a false tax return.

Aents with the Internal Revenue Service – Criminal Investigation Division (“IRS-CI”) began investigating Tracey Hernandez, 39, for preparing and filing IRS false income tax returns for her clients. Hernandez acted as a “ghost preparer,” meaning she did not sign her name on the returns she prepared for clients. IRS data shows that Hernandez prepared and filed over 200 false Forms 1040, United States Individual Income Tax Returns for calendar years 2021 and 2022. The false returns reported, among other things, fraudulent education expenses and refundable education credits, as well as fraudulent Schedule Cs (Profit or Loss from Business) and credits for sick and family leave for certain self-employed individuals.

Hernandez was accused of aiding and assisting in the filing of a false tax return on September 5, 2025. The court also ordered Hernandez to pay restitution totaling $2,106,281.



IRS-CI is investigating the case. Assistant U.S. Attorney Ashley Waid of the Middle District of North Carolina is prosecuting the case.

Minute Entry for proceedings held before Chief/Senior District Judge CATHERINE C. EAGLES: Sentencing hearing as to TRACEY HERNANDEZ held on 3/17/2026 on Count 1. The Court adopted the Presentence Report without change. Judgment forthcoming. AUSA Ashley Waid present on behalf of the government. Attorneys Douglas Kingsberry and Lacy Hansen present as counsel for the defendant. Defendant present in custody. (Court Reporter Amy Condon.) (rw) (Entered: 03/17/2026)

The Defendant was sentenced to 25 months in prison.