Criminal Defense Lawyers

Tampa Tax Fraud Lawyers

Last Updated on: 13th December 2025, 01:30 pm

Thomas Johnson filed over one thousand false tax returns from his tax preparation business in Seffner, Florida. He concealed his involvement by listing other preparers’ names on the returns he filed. He required clients to split their inflated refunds with him after the IRS processed the fraudulent claims. When investigators came for him, he fled to Belize. Federal agents found him anyway. His sentence: three years in federal prison plus $1.69 million in restitution.

The Middle District of Florida has seen tax fraud at scales that destroyed lives and careers. A CEO who underreported nearly $30 million in income while his company collapsed into SEC receivership. Four tax preparers who invented fictitious businesses to generate credits their clients never earned.

The Preparer Who Hid Behind Other Names

Thomas Johnson operated a tax preparation business in Seffner, Florida between 2015 and 2017. He filed the fraudulent returns but listed other preparers’ names on the forms. The concealment proved he knew the returns were fraudulent. Why else would he hide who actually prepared them?

The returns Johnson filed contained fabricated education credits and Schedule C business losses his clients never actually had. Over one thousand returns.

For anyone in Tampa who used a tax preparer offering unusually large refunds, the Johnson case raises questions. Did your preparer claim deductions or credits you didnt qualify for? Did they require you to share your refund with them beyond there stated fee?

The Note Program That Claimed Phantom Withholdings

Jasen Harvey of Tampa and Christopher Johnson of Orlando promoted something called the “Note Program” from 2015 to 2018. The scheme convinced clients they could claim refunds for federal income taxes that had been withheld from their income. The problem: no taxes had actually been withheld.

The scheme claimed over $3 million in fraudulent refunds. The IRS paid out approximately $1.5 million before investigators identified the pattern.

U.S. District Judge Roy B. Dalton Jr. sentenced Harvey to 48 months in federal prison and Johnson to 37 months. Harvey was ordered to pay $785,858 in restitution. Johnson was ordered to pay $864,117.

The CEO Who Underreported Thirty Million Dollars

Brian Davison was the co-founder and former CEO of Equialt, LLC, a Tampa-based real estate investment firm. Between October 2018 and December 2020, he filed multiple personal tax returns that collectively underreported his income by at least $29.7 million.

The company Davison led – Equialt – was placed into judicial receivership following a U.S. Securities and Exchange Commission complaint. So while Davison was underreporting tens of millions in personal income, his company was collapsing under SEC scrutiny.

U.S. District Judge Mary S. Scriven sentenced Davison to three years in federal prison. The court ordered restitution to the IRS in the amount of $6,293,592.

For business owners in Tampa with income from multiple entities, the Davison case illustrates how underreporting compounds. Federal investigators coordinate. The IRS works with the FBI. The SEC investigation that toppled his company ran paralel to the tax investigation that sent him to prison.

Four Preparers One Conspiracy

Ashley Flournoy of Riverview, Jamica Nelms, Capriesha Cummings, and Camille Harper operated together at a tax preparation business in St. Petersburg. The conspiracy they ran created fictitious businesses for clients who had no businesses.

U.S. District Judge Virginia Covington sentenced Flournoy to two years in federal prison. Nelms recieved three years. Cummings recieved two and a half years. Harper recieved one year. All four recieved permanent bans from preparing tax returns.

The Annuity King Sentenced To Fifteen Years

Phillip Roy Wasserman of Sarasota called himself the “Annuity King.” He defrauded elderly investors of approximately $6.3 million while evading taxes on the proceeds.

U.S. District Court sentenced Wasserman to 15 years in federal prison. He was ordered to pay approximately $6.8 million in restitution. Fifteen years is an extraordinary sentence for financial crimes.

Floridas Federal-Only Prosecution Reality

Florida has no state income tax. All tax fraud prosecution in Tampa goes through federal court. There is no lesser state option.

The IRS Criminal Investigation Tampa Field Office handles tax fraud. Federal prosecutors bring federal charges. Federal sentences apply.

The Tampa Field Offices 98 Percent Conviction Rate

For Fiscal Year 2023, the IRS Criminal Investigation Tampa Field Office obtained a 98.57% conviction rate on its cases. Basicly nobody beats the charges.

In Fiscal Year 2023, the Tampa Field Office initiated 120 criminal investigations. Defendants recieved an average of 52 months – over four years in federal prison.

Defense Strategy In Tampa

If your facing tax fraud exposure in Tampa, the calculus involves understanding how the Middle District operates.

The Johnson case shows that concealment is evidence of intent. The Harvey case shows that scheme promoters face years in prison. The Davison case shows that large-scale underreporting gets discovered.

Heres what these cases have in common. By the time defendants faced prosecution, there options had narrowed dramaticaly. The 98.57% conviction rate means fighting the charges rarely succeeds.

The time to address tax fraud exposure is before any of that happens. Voluntary disclosure programs exist. Coming forward before the IRS finds you creates opportunities to resolve issues civily – with penalties and interest, but potentialy without prison. Appeals go to the Eleventh Circuit Court of Appeals. Your exposure persists untill you address it.