United States of America v. Jessica Latoya Staten

Raleigh, North Carolina, criminal defense lawyer represented the Defendant charged with aiding and assisting in the preparation of false tax returns.

Reported by Kent Morlan

Jessica Latoya Staten, 41, engaged in a scheme to prepare and file hundreds of false and fraudulent federal income tax returns (Forms 1040) for others between approximately 2018 and 2025, resulting in more than $3 million in tax losses. Staten owned and operated “Luckie Ones Tax Professionals,” a tax return preparation based in Rocky Mount, North Carolina. During the offense period, Staten prepared false tax returns for clients in eastern North Carolina that artificially increased certain credits to which her clients were not entitled to inflate the tax refund amounts, including the Earned Income Tax Credit, the American Opportunity Tax Credit, and the Lifetime Learning Credit. As part of the scheme, Staten also reported false self-employment income and expenses for non-existent businesses that she attributed to her clients.

The Defendant was found guilty and was sentenced to 2 years in federal prison and one year of supervised release for aiding and assisting in the preparation of a false tax return. The Court also ordered Staten to pay $3,097,568 in restitution to the Internal Revenue Service.