On November 8, the Department of Justice (DOJ) announced that the U.S. District Court for the Southern District of Florida issued a permanent injunction against Miami tax preparers Niclas Pierre and Elius Bessard, barring them and their businesses from tax preparation due to allegations of fraudulent activities. This injunction prohibits them from preparing or assisting in the preparation of tax returns, working in the tax preparation field, and transferring client lists.

The complaint alleged that Pierre and Bessard prepared thousands of tax returns with fabricated deductions and inflated credits, resulting in over $770,000 in alleged improper gains. Both agreed to pay restitution—$563,000 from Pierre and $208,000 from Bessard—demonstrating the serious financial and legal consequences associated with improper tax preparation practices.

Key Takeaways for Tax Preparers and Businesses:

  1. Understand the Law and Maintain Compliance
    The tax code is complex, and preparers should have a comprehensive understanding of deduction and credit requirements. Even unintentional errors can lead to scrutiny, so proper training and knowledge of IRS rules are essential.
  2. Document All Claims Thoroughly
    Ensure all deductions, credits, and expenses reported on clients’ returns are documented and verifiable. Keeping accurate records may protect preparers from disputes and audits.
  3. Be Transparent with Clients
    Set clear expectations about tax refund outcomes and avoid promises of high refunds that could lead to misrepresentation. Educating clients on realistic tax outcomes helps build trust and avoids red flags.
  4. Seek Legal Counsel if Needed
    If facing questions about practices or allegations of misconduct, consult an attorney experienced in white-collar defense early on. Having legal support ensures preparers understand their rights and can navigate investigations effectively

The attorneys at Chilivis Grubman represent clients of all types and sizes in connection with white-collar crime and government investigations. If you need assistance with such a matter, please contact us today.