On November 12, 2021, in the Eastern District of New York, Jose Andreu was sentenced for conspiracy to defraud the United States. Andreu and his coconspirators prepared and filed, for themselves and others, false Federal income tax returns through a tax preparation business. Andreu was initially charged in a six-count indictment on January 30, 2020.

According to the court documents, between May 2011 and August 2017, Andreu and his coconspirators submitted false Federal income tax returns through a tax preparation business using various Internal Revenue Service (IRS) forms, to include Form 1099-OID (Original Issue Discount). The Form 1099-OID falsely reported that financial institutions, creditors, and other entities withheld Federal income tax on behalf of Andreu and his coconspirators. Based on these fictitious withholdings, Andreu prepared and filed false Federal income tax returns to claim tax refunds that Andreu and his coconspirators were not entitled to receive. The IRS sent Andreu notices that the information filed was frivolous. Despite receiving these notices, Andreu continued to file false Federal tax forms. In one instance, Andreu filed a fraudulent income tax return that claimed a refund of $135,399.

Andreu was sentenced to 90 days’ imprisonment, one year of supervised release, and was ordered to pay a $100 special assessment fee.

Source:  The facts in this case narrative come from the following publicly available documents: E.D.N.Y., Criminal Cause for Sentencing, filed November 12, 2021; and E.D.N.Y., Indict., January 30, 2020.