Score:   1
Docket Number:   MD-GA  5:18-cr-00013
Case Name:   UNITED STATES OF AMERICA v. MOORE et al
  Press Releases:
MACON – The former owner of Mr. Tax, Etc., a tax preparation business, admitted to manipulating and falsifying client information on filed tax returns in federal court on Thursday, announced Charles “Charlie” Peeler, the United States Attorney for the Middle District of Georgia. Willie Moore, Jr., 48, of Braselton, Georgia, entered a guilty plea to one count of Conspiracy to Defraud the United States on Thursday, September 12, 2019 before U.S. District Judge Tilman “Tripp” Self. A co-defendant in the case, James Prather, 47, of Douglasville, Georgia, previously pleaded guilty to one count Conspiracy to Defraud the United States on May 8, 2019, causing a $1,000,000 loss to the United States Government. The total loss to the United States Government caused by Mr. Moore will be determined at his sentencing. The Conspiracy charge carries a maximum sentence of five years, a maximum fine of $250,000 and up to three years of supervised release. Both defendants agreed to be permanently enjoined from preparing or filing federal tax returns for anyone other than themselves. A sentencing date has not been set.

“Both defendants criminally manipulated the tax system for their benefit, ultimately stealing a vast sum of money from taxpayers,” said Charlie Peeler, the U.S. Attorney. “We will continue to work vigorously to protect taxpayers from government fraud. I want to commend the investigating agents with the Southeast Scheme Development Center and the IRS for their work.”

“Mr. Moore used a foundation of fraud and deceit in order to cheat the government and victimize innocent taxpayers and is now being held accountable for his egregious behavior,” said IRS Criminal Investigation, Atlanta Field Office Special Agent in Charge, Thomas J. Holloman. “We want the individuals who engage in these schemes to know that we will pursue prosecution and seek to hold them accountable for their corrupt endeavors to rob the nations’ taxpayers. IRS – Criminal Investigation is particularly appreciative of the partnership we enjoy with the Office of the United States Attorney in the investigation and prosecution of tax crimes.”

Co-defendants and business partners Mr. Moore and Mr. Prather orchestrated a tax refund scheme through Mr. Moore’s tax return preparation business AMAB Enterprises, d/b/a/ Mr. Tax, Etc., a storefront location on North Columbia Street in Milledgeville, Georgia. Investigators identified a total of 5,529 suspicious federal income tax returns for the 2011, 2012, 2013, and 2014 tax years, and a high percentage of returns, 97%, receiving a refund. Mr. Moore admitted in his guilty plea agreement that to increase a client’s tax returns, he would manipulate the taxpayer’s returns by listing fraudulent businesses, profits, educational expenses, and household income. Most of the clients interviewed stated that their income tax returns were not explained to them nor were they reviewed with them. Some clients never even received a copy of their returns or were given partial copies missing pages, parts, or schedules. Bank records show more than $400,000 in transfers to the defendants, the profits of the tax refund scheme.

The case was investigated by the Internal Revenue Service’s (IRS) Criminal Investigation Division and the IRS’s Southeast Scheme Development Center. Assistant U.S. Attorney Shanelle Booker prosecuted the case for the Government. Questions can be directed to Pamela Lightsey, Public Information Officer, United States Attorney’s Office, at (478) 621-2603 or Melissa Hodges, Public Affairs Director (Contractor), United States Attorney’s Office, at (478) 765-2362.

Docket (0 Docs):   https://docs.google.com/spreadsheets/d/1IVHaJTCDCxlfbQrQiqSwAefZ3PHHhqe26SzvSbrJ9q4
  Last Updated: 2023-10-15 05:27:18 UTC
Description: The fiscal year of the data file obtained from the AOUSC
Format: YYYY

Description: The code of the federal judicial circuit where the case was located
Format: A2

Description: The code of the federal judicial district where the case was located
Format: A2

Description: The code of the district office where the case was located
Format: A2

Description: Docket number assigned by the district to the case
Format: A7

Description: A unique number assigned to each defendant in a case which cannot be modified by the court
Format: A3

Description: A unique number assigned to each defendant in a case which can be modified by the court
Format: A3

Description: A sequential number indicating whether a case is an original proceeding or a reopen
Format: N5

Description: Case type associated with the current defendant record
Format: A2

Description: A concatenation of district, office, docket number, case type, defendant number, and reopen sequence number
Format: A18

Description: A concatenation of district, office, docket number, case type, and reopen sequence number
Format: A15

Description: The status of the defendant as assigned by the AOUSC
Format: A2

Description: A code indicating the fugitive status of a defendant
Format: A1

Description: The date upon which a defendant became a fugitive
Format: YYYYMMDD

Description: The date upon which a fugitive defendant was taken into custody
Format: YYYYMMDD

Description: The date when a case was first docketed in the district court
Format: YYYYMMDD

Description: The date upon which proceedings in a case commenced on charges pending in the district court where the defendant appeared, or the date of the defendant’s felony-waiver of indictment
Format: YYYYMMDD

Description: A code used to identify the nature of the proceeding
Format: N2

Description: The date when a defendant first appeared before a judicial officer in the district court where a charge was pending
Format: YYYYMMDD

Description: A code indicating the event by which a defendant appeared before a judicial officer in the district court where a charge was pending
Format: A2

Description: A code indicating the type of legal counsel assigned to a defendant
Format: N2

Description: The title and section of the U.S. Code applicable to the offense committed which carried the highest severity
Format: A20

Description: A code indicating the level of offense associated with FTITLE1
Format: N2

Description: The four digit AO offense code associated with FTITLE1
Format: A4

Description: The four digit D2 offense code associated with FTITLE1
Format: A4

Description: A code indicating the severity associated with FTITLE1
Format: A3

Description: The title and section of the U.S. Code applicable to the offense committed which carried the second highest severity
Format: A20

Description: A code indicating the level of offense associated with FTITLE2
Format: N2

Description: The four digit AO offense code associated with FTITLE2
Format: A4

Description: The four digit D2 offense code associated with FTITLE2
Format: A4

Description: A code indicating the severity associated with FTITLE2
Format: A3

Description: The FIPS code used to indicate the county or parish where an offense was committed
Format: A5

Description: The date of the last action taken on the record
Format: YYYYMMDD

Description: The date upon which judicial proceedings before the court concluded
Format: YYYYMMDD

Description: The date upon which the final sentence is recorded on the docket
Format: YYYYMMDD

Description: The date upon which the case was closed
Format: YYYYMMDD

Description: The total fine imposed at sentencing for all offenses of which the defendant was convicted and a fine was imposed
Format: N8

Description: A count of defendants filed including inter-district transfers
Format: N1

Description: A count of defendants filed excluding inter-district transfers
Format: N1

Description: A count of original proceedings commenced
Format: N1

Description: A count of defendants filed whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1

Description: A count of defendants terminated including interdistrict transfers
Format: N1

Description: A count of defendants terminated excluding interdistrict transfers
Format: N1

Description: A count of original proceedings terminated
Format: N1

Description: A count of defendants terminated whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1

Description: A count of defendants pending as of the last day of the period including long term fugitives
Format: N1

Description: A count of defendants pending as of the last day of the period excluding long term fugitives
Format: N1

Description: The source from which the data were loaded into the AOUSC’s NewSTATS database
Format: A10

Description: A sequential number indicating the iteration of the defendant record
Format: N2

Description: The date the record was loaded into the AOUSC’s NewSTATS database
Format: YYYYMMDD

Description: Statistical year ID label on data file obtained from the AOUSC which represents termination year
Format: YYYY

Data imported from FJC Integrated Database
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