LOUISVILLE, Ky. — Two tax preparers from Kentucky and Indiana have been sentenced to federal prison for their roles in a multi-million-dollar tax fraud scheme that caused more than $10 million in losses to the IRS.
Angel De La Rosa, 41, of Jasper, Indiana, was sentenced to four years in prison followed by two years of supervised release. He was also ordered to pay $15,005,149.83 in restitution.
Yaimy Real, 34, of Louisville, Kentucky, received a three-year prison sentence, followed by two years of supervised release, and was ordered to pay $15,019,543.84 in restitution.
Both De La Rosa and Real pleaded guilty to conspiracy to commit wire fraud, aiding in the preparation of false tax returns, and filing fraudulent tax documents.
According to court records, the pair operated “De La Rosa Multiservices,” a tax preparation business with locations in Jasper and Louisville.
Between January 2018 and July 2021, they prepared about 5,892 fraudulent federal tax returns covering tax years 2017 through 2020. Their actions resulted in an estimated $10,577,612 loss to the Internal Revenue Service.
Part of the scheme involved falsely claiming the American Opportunity Tax Credit (AOTC) by listing clients as enrolled in school when they were not. By fabricating tuition and education expenses, they secured inflated refunds for clients who did not qualify.
When the IRS began reviewing returns, investigators found the pair attempted to conceal the fraud by submitting fake documents, including enrollment verification letters and receipts.
They also filed returns with false self-employment losses and exaggerated itemized deductions.
Authorities said the two acted as “ghost” preparers, failing to sign returns or include valid identification numbers, which allowed them to hide their involvement.
Through the scheme, they collected approximately $736,500 in fees.
De La Rosa also filed false personal tax returns between 2017 and 2020, causing an additional tax loss of about $6,374. Real filed false personal returns in 2017 and 2018, resulting in about $4,000 in losses.
“Due to the defendants’ deceit, the United States lost over ten million dollars in unjustified refunds. The defendants compounded their fraud by creating and submitting false records during the IRS’ investigation,” said Tom Wheeler, U.S. Attorney for the Southern District of Indiana.
“Angel De La Rosa and Yaimy Real hid in the shadows as ghost preparers, filing fraudulent returns to line their pockets while leaving honest taxpayers to pick up the tab,” said Adam Jobes, Special Agent in Charge of IRS Criminal Investigation in the Chicago Field Office. “IRS-CI special agents followed the money, unraveled the fraud, and brought it into the light. We will continue using our forensic accounting expertise to track down and hold accountable any preparer who thinks they can cheat the tax code without consequences.”
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