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Description: Memphis, Tennessee criminal law lawyer represented Defendant charged with preparing and filing false tax returns under the business name Better Dayz Tax Services, LLC.
Robert L. Pryor, age 46, owned a tax-preparation business, Better Dayz Tax Services, LLC, in Memphis, Tennessee. His wife Elaine Pryor, age 43, and his brother Joshua L. Pryor, age 43, also worked at Better Dayz. He and his co-defendants prepared false income tax returns for clients and for themselves, resulting in fraudulent tax refunds and total lost tax revenue of more than $122,000 over three years. Each defendant pled guilty to one count of preparing a false tax
return.
United States Attorney Ritz, said “I hope these sentences send a message to others who are robbing
the government through fraudulent tax practices that their illegal acts will not go unchecked.”
“Those who might consider preparing false tax returns should be aware of the extremely negative
consequences as evidenced today," said Donald “Trey” Eakins, Special Agent in Charge of the
Charlotte Field Office. "Today's sentencing of the defendants again emphasizes that the Internal
Revenue Service and U.S. Attorney’s office will continue their aggressive pursuit of those who
would attempt to defraud America's tax system."
This case was investigated by Internal Revenue Service Criminal Investigations (IRS-CI).
United States Attorney Kevin Ritz thanked Assistant United States Attorney Murre Foster, who
prosecuted this case.
26 U.S.C. 7206(2) FRAUD AND FALSE STATEMENTS
(20)
ny person who—
(1) Declaration under penalties of perjury
Willfully makes and subscribes any return,
statement, or other document, which contains
or is verified by a written declaration that it
is made under the penalties of perjury, and
which he does not believe to be true and cor-
rect as to every material matter; or
(2) Aid or assistance
Willfully aids or assists in, or procures,
counsels, or advises the preparation or presen-
tation under, or in connection with any mat-
ter arising under, the internal revenue laws, of
a return, affidavit, claim, or other document,
which is fraudulent or is false as to any mate-
rial matter, whether or not such falsity or
fraud is with the knowledge or consent of the
person authorized or required to present such
return, affidavit, claim, or document; or
(3) Fraudulent bonds, permits, and entries
Simulates or falsely or fraudulently exe-
cutes or signs any bond, permit, entry, or
other document required by the provisions of
the internal revenue laws, or by any regula-
tion made in pursuance thereof, or procures
the same to be falsely or fraudulently exe-
cuted, or advises, aids in, or connives at such
execution thereof; or
(4) Removal or concealment with intent to de-
fraud
Removes, deposits, or conceals, or is con-
cerned in removing, depositing, or concealing,
any goods or commodities for or in respect
whereof any tax is or shall be imposed, or any
property upon which levy is authorized by sec-
tion 6331, with intent to evade or defeat the as-
sessment or collection of any tax imposed by
this title; or
(5) Compromises and closing agreements
In connection with any compromise under
section 7122, or offer of such compromise, or in
connection with any closing agreement under
section 7121, or offer to enter into any such
agreement, willfully—
(A) Concealment of property
Conceals from any officer or employee of
the United States any property belonging to
the estate of a taxpayer or other person lia-
ble in respect of the tax, or
(B) Withholding, falsifying, and destroying
records
Receives, withholds, destroys, mutilates,
or falsifies any book, document, or record,
or makes any false statement, relating to
the estate or financial condition of the tax-
payer or other person liable in respect of the
tax;
shall be guilty of a felony and, upon conviction
thereof, shall be fined not more than $100,000
($500,000 in the case of a corporation), or impris-
oned not more than 3 years, or both, together
with the costs of prosecution.
Outcome: On October 12, 2022, United States District Judge Jon P. McCalla sentenced Robert L. Pryor to a
total of 15 months in federal prison, to be followed by one year of supervised release. Pryor may
not own or operate a tax preparation business or engage in tax preparation services during his
supervised release. Pryor also was ordered to pay restitution of $57,672.00.
On October 12, 2022, Judge McCalla sentenced Joshua L. Pryor to three years of federal probation and ordered him to pay restitution of $25,064.00. Joshua Pryor may not own or operate a tax preparation business or engage in tax preparation services during his probation.
On November 4, 2022, Judge McCalla sentenced Elaine Pryor to six months in federal prison, to be followed by 18 months of supervised release. Six months of her supervised release term must be served on home detention, and she may not own or operate a tax preparation business or engage in tax preparation services during her supervised release. She also was ordered to pay restitution of
$57,853.59. There is no parole in the federal system.
Plaintiff's Experts:
Defendant's Experts:
Comments:
