OAKLAND – 20 December – LAWFUEL – The Law News Network – United States Attorney Kevin V. Ryan announced that Leon I. Brown, Sr. pleaded guilty last Friday to willfully aiding and assisting in the preparation of 42 false and fraudulent income tax returns. This guilty plea is the result of an investigation by special agents of the Internal Revenue Service–Criminal Investigation.
In pleading guilty, Mr. Brown, 69, of San Leandro, California, admitted to aiding and assisting in the preparation of 42 false federal income tax returns for 15 different clients spanning the eight year period from 1996 through 2003. While the clients provided him with accurate personal and business records, Mr. Brown falsely inflated the itemized deductions claimed on the Schedule A for each of the 42 income tax returns. The total tax loss to the government for sentencing purposes is $221,025.
Mr. Brown was indicted by a federal grand jury on March 24, 2005. He was charged with willfully aiding and assisting in the preparation of false and fraudulent income tax returns in violation of 26 U.S.C. § 7206(2).
The sentencing of Mr. Brown is scheduled for March 17, 2006, before Judge Jenkins in
Oakland. The maximum statutory penalty for each count of willfully aiding and assisting in the preparation of a false and fraudulent income tax return in violation of 26 U.S.C. § 7206(2) is three years and a fine of $250,000. However, any sentence following conviction would be imposed by the court after consideration of the U.S. Sentencing Guidelines and the federal statute governing the imposition of a sentence, 18 U.S.C. § 3553.
David L. Denier is the Assistant U.S. Attorney who is prosecuting the case with the assistance of Kathy Tat. The prosecution is the result of a three year investigation by special agents of the Internal Revenue Service – Criminal Investigation.
