In August 2026, in the Southern District of Ohio, Mykesha Smith was sentenced to one year, one day imprisonment and three years of supervised release for wire fraud. Smith was ordered to pay $46,257 in restitution. Smith was an IRS tax examining technician and could not receive compensation for tax preparation. According to court documents, Smith prepared tax returns for compensation under the business name, “Smith Tax Empire.” Smith prepared and filed Economic Injury Disaster Loan (EIDL) and Paycheck Protection Program (PPP) loan applications on behalf of others that were false and fraudulent. Smith would over-inflate the total amount of gross income and revenues claimed in the loan applications. Smith applied for at least 25 PPP and 60 EIDL loans on behalf of herself and other individuals seeking over $1.7 million.