On Monday, the Justice Department filed a complaint seeking to bar a Miami Gardens-based return preparer, Christopher Brown, and his business, Superior Taxes LLC, from owning or operating a tax return preparation business and preparing tax returns for others.
The United States filed its civil complaint against Brown and Superior Taxes in the U.S. District Court for the Southern District of Florida.
The complaint alleges that Brown and Superior Taxes prepare federal income tax returns on which they claim fraudulent credits and deductions to purposely underreport the tax their customers owe and to claim inflated refunds.
Specifically, the complaint alleges that Brown prepared returns that claimed incorrect “head of household” filing status, false or inflated business expenses and losses, and false residential energy credits and education credits.
Brown also, according to the complaint, claimed the false filing status, expenses, and credits to maximise his customers’ earned income tax credit (EITC), and he failed to follow the IRS’s EITC due diligence requirements.
The government alleges in the complaint that Brown and Superior Taxes caused tax losses exceeding $5 million in 2022, 2023, and 2024.
