Broward County Clerk's Daughter Arrest in RICO Case

Case 0:22-mj-06468-PMH Document 1 Entered on FLSD Docket 10/06/2022 Page 1 of 46
UN ITED STA TES D ISTM CT COU RT

M D D LE D ISTK ICT OF FLOU A
O RLA N D O D IW SIO N S EA LED
U M TED STA TES OF AM ERICA
czus xo.6:22-.-lqa -?i-c-u-t:

18U.S.C.j 1962(d)
AND1JUNIOR JACQUES U.S.C.j 1349
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IND ICTW NT
The Grand Jury charges:
COtN ONE
IRICO Consplacy)
A ttim esm aterialto fhisIndicfm ent:
A. Iaoodacdon
i. PTofessioaalTax Preparadon
1. 'I'helntem alRevenueSezvice(1RSIwasan agency oftheUrtited States

Depnr% entofthe Treasuryresponsible foradm inistering the internalrevenuelaw sof
theU nited States.The ER.

S acceptedthe 51ing ofeler onicfederi tax returnstiuough
com puterserversin W estVizginia and Tennessee.
2. An ''EFW ''wasarlEleclonic Filing Identï cation N um berthattheR S
w ould assir only to approved ta.

x professionals and 6rm s. Asbackp ound,the ER.
S
only permitted certain tax professionalsorfirmsto Sebulk (i.e.11ormore)federal

tax retllrns. A tax professionalor 51.m seeking such authorizaion 9om tize IRS w as
required to obêain an IRS e-serdcesA ccount,apply to becom e an Eleceonic Renlrn
Originator,and pass an IR S suitability check. lfthe applicam was notcertised or
licensed- as an attomey or certised public accouatant (CPA),for example- the

applicu tw as required to prod de fm gerplintsto the TRS. Upon approval,the TRS
would issuethetaxprofessionalor5= an EFW ,which wouldidenO' the5= asthe

fllerofany elec onically S ed tax retulms.
A SïPTIN '' w as a Preparer Tu Idenv cadon N um ber that the IRS
required for anyone who prepared or assùted tn preparing fedezal tax returns for
com perksation. M y individlm lw ho applied for a PTW w as required to provide
personally idenv able informaéon (PH),including his orhernazne,socialsecurity

number,and date ofbirh.
4 ztn d'InternetProtocol''or f'1P''addressw as a tm ique num eric address
used by com putezs on the intem et. Every com puter cormected to the internetwas
required to havean assir ed IP addressso thatinternettraf csentfrom ,and directed
to,thatcom putercould be properly dizected 9om it-ssourceto itsdestination.
DrakeSoftwaze(;<Drake'')wasacompmny locatedinN orthCazolinathat

provided professionaltax sohw aze to tax preprers. The IRS authorized D rake to
tansm it ele> onically flled tax retllrnq to the IRS. A ny tax zetnlrnq subm itted using
D rakeSoftwareweretu sm itted by D rakethrough itsIP addressesin N orth Carolina.
2
6. d'Taxslayer'' w as a com pany located in G eorgia that provided
professionaltax soH are ta tax preparers.The IRG authorized Taxslayerto tansm it
ele> onically S ed tax returnsto the IR S. Any tax rem rnssubm itted using Tu slayer
soltwareweretansmittedtilrough Taxslayer'sIP ade essesin Creorga.

The vastmajotity oftax returnsreferenced in thiqIndicfmentthatwere
SedthzoughanEFX ,wereSedusingeitherDrakeorTaxslayez.
8. A ddrefund eansfer''was a bank depositproductthatallow ed a taxpayer
to dedua a tax prepazatbn fee from any resulting refund. Bankq thatofered thiq
refund eansferproductw ould setup atem porarybank accountin thetaxpayer'snam e.
In ret'urn fortllis convenience,the taxpayer would pay the bank a m odestharfsling
fee.
9. Professionalta-
x preparers oAen facilitated the use ofrefund tansfers.
W hen atu payerap eed to pay fortax prepazation serdcesw ith itisorherrefund,the
tax prepazerwould tansm itthe ret'nrn to theN S w ith the taxpayez'stem porary bank
accountinformadon on the retllrn. W hen the IR.

S issued the tax refund,fundswould
be depojited into thattemporazy account. M authorized fees (induding the tax

preparation fees)were autom aically deduaed 9om the tax refund and disbursed to
the various endtks that charged fees,including tiïe tax prepazer. The rem aining
balancew asdisbursed to thetm ayerthrough llisorherchosen m eG od,such asdized
depositto a bnnk account.
Bnnks that oFered refund lansfer product serdces atso ogered other
serdcesto tax prepazers,including the ability to dùtibuteprepaid debitcards orprint

3
checks in the preparer's ofsce. Consequently,if a taxpayer did not already have a
taditionalbank accountordebit card to receive the flnaltnx refund deposit,tile tny
prepazercould provide adebitcard orprinta checkw ith the rem ainingreflznd balance.
A t'Device1D''wasan idenH er+ atwasakin to adi#talfmgerprint.lt

wascreatedbycombiningcertainar ibutesofadedcetoassistirlidenO' ingauzlique
device
ii. M citSale ofPIIoa the M r ketplace
12. lëae 'fh4arketplace''M/asa website that illegally sold credenéals (i.e.

usernamesand puswords)ofcompromised computerservers. TheM rketplace also
Zegally sold PE- including socialsecurity num bers--ofU .S.citizerls.
13. Rem ote Deskop Protocol (C;(

RD P'') wms a proprietary protocol that
M icrosoh developed. RD P provided a userw1:1:a p aplliçalinterface forconneo on
to anothercom puteroverane> ork. The userwould em ploy RDP clientsoftwr efor
thigpurpose,w hilethe othercom puterwould run R-DP serversoH are.
14. W hen using an RDP clientfrom ,forexample,com puterA to accessthe
RDP server of com puter B,the screen on com puter A w ould dksplay what w as
displayed on com puterB'sscreen. Thus,itw ouldbe asifthe userofcom puterA w as
actnlally physicc y presentatcom puterB,using it.
Purch% ers of server credentials on the M azketpiace could use those
credendalsto gain unauthorized accessto therelevantserverW aRD P.
4
iii. SelectRelevu tCorpoTateEnddes
16. EdvertTax Prep (ttEdvert'')wasabusinessbased in W estPalm Beach,

Florida.
FSL M ultiseM cesLLC (t'FSL'')wasaFloridalim ited liabilitycompany

based in LakeW orth,Florida.
l8. Yvelene Tu SoludonsetLc (tJYT'S'') was a Florida limited liabûity

com pr y based in W estPnl= Beach,Florida.
l9. M orton FastRefund (t'M FqR'')was abusinessbased in Dehay Beach,

Florida.
SC Accoune g m d Tax Services (dTSCA'') was a business based in

Bom ton Beach,Florida.
ChantolM ultiservices ('dCM S'')wa.

s a businessbased.in Lake W orth,
Florida.
22. Edverq FSL,Y I'S,M FR ,SCA ,and CM S allpurported to pedbrm tax
prepazaion serdces,butin reality,they S ed fzse tu retuz'

nsin thenam esofidenùty
theh vitntim s.
23. Business-lw asa tax prepazaéon 5= Ln Texas.
24. Business-z wasaCerfisedPubhcAccountam (CPA)5= in Arizona.

25. Business-3 wasaCPA 5= in Georsa.
26. Businessd w asatax preparadon 51733in Texas.
Business-s wasa CPA 5= in N ew Jersey.
28. Business-6 wasa CPA 51777in Texas.

5
Bttsiness-7w msa CPA 5= i.

n North Carolina.
Bttsiness-8w asa tax preparatb n 6= in Texas.
31. Bttsiness-gw asa tax prepr atbn 5r177in Oilio.

M
32. Blzsiness-lo wmsa CPA Ftrm in Texms.
33. Business-l1was a CPA 5:-m in Orlando,Florida,in tlle M iddle Distict
ofFlodda.
Business-lz w as a tax preparadon firrn in Sarasota, Florida, in the
M iddle D istrictofFlorida.
Bttsiness-l3 w as a CPA 5= in W inter H aven,Florida,in the M iddle
D istrictofFlorida.
Business-l4 w as a tax prepazadon firm in Jacksonvitle,Florida,in the
M iddle D istrictofFlorida.
iv. N am ed Co-conspkators
37. AN D1JLTNROR JACQUES ('IJACQUES'')was a residentofFlorida.

JACQW S and others e own and unknown to the Grand Jury established and
operated variousbusinesses,including Edvert,FSL,YTS,M F'R ,SCA , and CM S.
38. DICKENSON ELAN (;tELAN'')was a residentofFlorida. ELAN

assistedJACQW Sand ottlezsH own anduA owntotheGrand Juryin establisO g
and operating variousbusinesses,including Edvertand FSL.
39. w as a resident of Florida.
used the M arketplace to purchase credentialg of com prom ised
com puterserversto stealPIIthatconspiratorslaterusedto S efalsetax retllrnsthrough

6
* W ''
various endties. The M arketplace account that used was nam ed

(
40. .M OM K A SHA UNTEL JENK-IN'S ($6JENKW S'') was a resident of

Florida. often sent JEN KD S server credentials of com prom ised
com puter serversthat he had pm chased on the M azketplace. JEN K W S and others
liled false tax refnzrns using PII ofidentity theftvicttm s,induding PII that JEA N -
LO U IS and JEN IG N S obtained tllrough com puter intrusions, and PE that CO-
CON SPIRATOR #1 sentto JEN KW S. JEN KIN S also S ed self-prepared retlzrnc in
furtheranceofthechazged conspiracy.TENKIN'S also opened m uléplebank accounts
thatm em bers ofthe Enterpxise- including JEN KD S, ,CHERELU S,
and RlCH4EW R4430- used to collectfraudulently obe ed tax refunds.
41 w as a
resident of Florida. used the M arketplace to puzchase credendats of
com prom ised com puterserversto stealPIJthatcorsspizatorslaterused to file false tax
rem rns through various entities. àtso purchased on the M arkem lace
credenézsofcom prom iged com puterserversforthepurposeofusing those gerversto
access and m odify fm ancial account.s in hzrfherance of the chr ged conspiracy.
had m tM ple M azketplace accounts, including accoun? nam ed
œ .
1
42. M ICHAEL JEAN POIX ($'PO1X'')was a residentofFlorida. POIX
assbted JACQUES,ELAN,and othersu own and unknown to the Grand Jury ic
establishing and operating variousbusinesses,including FSL and CM S.
7
43. LOUIS N OEL M JCHEL (tCM ICT1EL'') was a resident of Florida.

W CHEL used the M arkem lace to purchase credenuals ofa com prom iKed com puter
serverto stealPIIthatconspirators laterused to S e fakse tax retllrns. W CIW L also
purchased on the M arketplace credendals ofcomprom iqed com puter servers for the
purpose ofusing those serversto access and m odify fm ancialaccountsin fuztherance
ofthe charged conspiracy. W CHEL had m ultiple M arketplace accounts,including
accounts nam ed dfM ill 1ife1804'' and i'M i11 1ife18044.'' In addidon, W CFIEL
assùted JACQW S,ELAN ,and othersknown and unu own to the Grand Jury in
operae g businesses, including FSL. M ICHEL also sled seF-prepr ed returns ùn
furtherance ofthe charged corsspiracy.
44. VLADIM YR CHERELUS (tCCI-IEILELUS'')wasa residentofFlorida.

CHERELU S used theM arketplaceto purchase credendalsofcom proe ed com puter
servers to stealPIIforconspirators to use in sling false tax rem rns. CH-RR ELU S'S
M r ketplace account was nam ed '<kids754m i11ion.'' CHERELU S M sbted
JA CQUES,ELAN ,and othersu own anduna own to the Grm d Jury in operadng
blzsinesses,induding FSL. CU R ELU S also S ed self-prepared rem rnsin fuztherance
ofthe chazged conspiracy.
was aresidentofFlozida.
assisted JACQUES,ELAN ,énd otherse own and lm krown to the

Cxrazld Jury in operatingbusinesses,induding Edvert,FSL?> R ,and SCA .
8
K>
v. Uu am ed Co-conspirators
46. CO-CON SPERATOR #1 (hereafter, tIRICHAEY-ER4X O''I was a

resident of Florida. RICHV VERG 3O'S M arketplace acqpp t was named
'TR ich4everM 3o.''R1CH 4ZV ER 4430 used theM r ketplaceto purchase c edentialqof
com prom ised com puter servers to stealPII that conspirators used to Se false tax
rem rns. RICH V VER M 3O also Sed self-prepared returns in furtherm ce of the
charged conspkacy. RICH 4EW R443O also purchased on the M arketplace
credendisofcom prornised com puterserversforthe po ose ofusingthoseserversto
accessand m odl
'fy fm anciataccountsin furtheranceofthe chazged conspkacy.
CO-CON SPERA TOR #2 w as a resident of Florida. CO-
CON SPIRATO R #2recruited an individualto open abank accountto cozectprepazez
feesthatY TS purportedly e= ed.
vi. n e Enterprise
48. Atvarioustim esrelevantto thigIndicfm ent,the defendanl ,
Axo IJlJNIo R JA cQIrEs,

M ox n SHA IJN TEL JExn s,
LOU IS N O EL H CHEL,
D IC KEN SO N ELA N ,
H CHA EL J'Eu Po G ,
VLM IM YR CM RELU S,and
their lm nam ed co-conspirators,and othersknown azld unknow n to the Grand Jury,
were m em bers and associates of a crim inal orgnnization whose m em bers and
associates engaged i.
n acts involving com puter intrusiorls,w ire fraud, m al
'l H ud,
accessdevice âaud,agm avated idendty theA,and othercrim es.
49. The crirninal organizadon, including its leadership,m em bership,and
assodates,conrimted an Stenterpzise''asdefmed by 18 U.S.C.j1961(4)(hereafter,

thetfEnterprise''l,thatis,apoup ofindividualsassodatedirlfacqattlloug,hnotalegal
endty,thatwas engaged in and the activi:es ofwhich afected interstate and foreir
Com m erce.
5O. The Enterprise consdtuted an ongoing orgnnization whose m em bers
funcdoned asacontkm ing urzitfora common po oseofachieving tileobjee vesof

the Enterprise.
B. Pm osesofthe Enterprkse
51, Thepincipi pum osesoftheEnterprise were to:
a. stealPIIâom idendty theftW ctim s;
b. purchase credentialsforcom prom iqed com puterservers;
accesscom prom iqed com puterserversofCPA and tax preparadon
srrnqto stealPE in bulk;
ACCCSS and klse Com W om iqed Com lm ter servezs to condud and
concealthe Enterpzise's1
*111dtactviées;
e. fllefalse tax retarnsin the nam esofidendtytheh victim q'

,
obo in m illionsofdollarsin gaudulently obv ined tax refunds;
g. fm anciatly enrich the m em bersoftheEnterprise;and
10
h. m iqrepresent,concez ,and hide acts done in fue erance of the
Enterprise and the pum ose ofthose acts.
d. M aM erandM eaasoftheEnterprise
52. A m ong the m azm erand m eansby whic.
h the m em bers ofthe Enterprise
and thek associatesap eed to condud and pe cipate in the condud ofthe e airsof
the Enterpdse werethe follow ing:
a. M em bers of the Enterprbe and their M sociates w ould and did
ilticitly obtain m d conspire to illidtly obtain com puterservercredentials,thzoug,h the
M r ketplace and through otherm eansuna own to the Grand Jury;
M em bersoftlle Enterprise and theirassociateswould and did use
illicitly obtained servercredendalsto commitcomputerintrusionsinto lestimqtetax

preparaion and CPA srm s,
'
M em bers of the Enterprùe and theiz associates w ould azld did
commitcomputerintrusionsintolegtimatetaxprepazation andCPA flrmsto stealPH

and copiesofpasttax retllrnsthatthose srm spreviously S ed;
M em bers of the Entezprbe and thek M sociates w ould and did
establish and operate businessesthatpurported to belegkim atetax prepazadon srms'

,
e. M em bers of the Enterprkse and their associates w ould and did
obtain EFW Sin theidenddesofidendty thèftvicfim sand assodatesoftheEnterprise;
f. M em bersofthe Entem rise and theizassociateswould and did use
stolen PIIto obtzin PTW Sin the idendtiesofidendtytheftvictim s;

g. M em bersofthe Enterprise m d theirassociateswould and did use
P'rm s in the identdes of idendty theA d ctim s to conceal the co-conspirators'
idenddes;
M em bers ofthe Enterpxise and theirassodateswould and did tkse
interstate wire and eleceonic com m unications to prom ote and conductthe af'
airs of
the Enterprise;
M embersoftheEnterpzise and theirassociatesw ould and did use
firmgthatthey established to S etax retum sforform ercustom ersw hose identidesthe
conspiratorsstole and used w ithoutthe custom ers'authorizaion;
M em bersofthe Enterprise and theirassociateswould and âid use
Entea rise-establkshed 5rm s to S e tax rem rns that contained false data,and thereby
âaudulently obV in tax refunds;
k. M em bers oftheEntem rise and their associateswould and did use
Enterprise-established firm s to S e false tax retarns using stole.

n PII, and i ereby
âaudulently obt'ain tax refunds;
M em bers of the Enterprise m d their associates would and did
use--or''hijackM- theEFm soflegtimatetu preprationandCPA GrmstoSefalse

tax refnzrns,m d thereby fraudulently obtain tax refunds;
m. M em bers of the Enterprise and their assodates would and âid
open bnnk accoune to collectprepazerfeesgenerated by tile 51ing offalsetax retnzrns,
makingitappeazasthouglltheEnteprise-established 5rm:werelegtimate;
12
n. M em bers of the Entem dse and their u sociates would and did
d#ectfraudulently obtninedtaxrefundstodebitcardsthattheycontolled;
M em bers of the Enterptise and their assodates would and did
w ithdzaw ,and aid and abetthe w ithdzaw alof,the gaudulently obtained tal refunds
from those debitcards;and
p. M em bersoftheEntem rise and tlwizu sociatesw ould and did use
refund eansfers to print tax refund checu and to route deposits of fraudulently
obtained tax refundsto blnk accountsthatthe Enterprise contolled.
D. R arketeee g Coxspiracv
53. From an lmknown date no laterthan on or aboutDecem ber 21,2015,
and continuing throug,h and including an ue ow n date no eazlierthan on or about
M azch 19,2019,in the M iddle D istrictofFlorida m d elsewhere,the defendnnts,
ANo IJUN Io R JA cQI.TEs'

M o> SHA IJN TEL JE= S,
LO UIS N O EL W CHEL,
œ e D Icc N so N E LAx ,
,
M lcltxEl-JEAN poc ,
VLA D IM Y R CH EM LU S,and
togetherwith theizuzm am çd co-conspirators,and othersknown and ue ow n to the
G rand Jury,being personsem ployed by and associated with the Enterprise described
in parap apiks48 through 52 ofthislndictm ent,w hich Entem riseengaged 1 , m d the
activitiesofwilich afected,interstate and foreir com m erce, H owingly,willhllly,and
unlaw fuzy conspired with persons,170th known and unkrown to the G rand Jury, to
13
Wolate 18U.S.C.j1962(c),
'thatLs,to conductand pne dpate,directly and indizectly,
in the conductoftheafaizsofthe Enterprksethrough apattern ofracketeering acivity.
E. PatternofRacketeee gAcdvitv
54. '
Fhe pattern ofracketeee g activity,asdefmed in 18 U.S.C.jj 1961(1)
and(5),thzoughwhichthedefendant.
sandtheizco-conspiratorsapeedtoconductand
pe cipate,direcdy and l directly,in the conduct of the asairs of the Enterpdse,
consisted ofm ultipie actsindictable underthe following provisionsoffederallaw :
a. 18U .S.C.j 1029(relatingto accessdevicefzaudl;

b. l8U.S.C.j 1341(relatingto mailfraudl;and
18U.S.C.j 1343(relatingtowirefraud).
55. Itw as furtherpm ofthe conspkacy that each defendmnt ap eed + ata
conspiratorwould com m itatleasttwo adsofracketee ng acfvity in the conductof
the afairsofthe Enterprise.
F. OveztA cts
56. In hzrdlerance of the conspkacy and to acconApEsh the objec of the

conspkacy,the defendants and other Enterprise m em bers com m itted1 within the
M iddle D istzictofFlorida and elsewhere,thefollow ing OvertActs, am ong others:
i. Edvert(2016.
)
57. Between on oraboutJanuary 19,2016,and on or aboutA pril29, 2016,
members ofthe Enterprise- including JACQUES,ELAN,JENKD S, ,

, and RICH 4EW R4430--f11ed,caused to be S ed,and aided and abetted
14
theslingofapproximately 1,046tax renlrnsthroughEdvert,clAimingm orethan $5.1

m illion in tax reftm ds.
M embersofthe Enterpdse- induding JACQW S,ELAN ,JENKW S,

and RJCH4EW R443O- Pzim ari1y used,and aided and abetted the use of,
PIIstolen in bulk from tax preparation m d CPA 5rm sto S e false tax rem rnsthrough
Edvert.
ln oraboutM arch 2015 and in oraboutD ecem ber2015,m embersofthe
Enterprise- includingJACQW S a'

nd ELr --obtainedmuldpleEFW SforEdvert.
60. On oraboutDecember 1,2015,JACQUES m d ELAN executed alease
forcom m ercialof cespacein W estPnl= Beach,Florida,forEdvert.
In or about Decem ber 2015,JACQUES se= ed phone and internet

service forEdvert'sof ce space.
62. On oraboutDecem ber 18,2015,ELA N aided and abetted the creaéon
ofemailaddzessedverttaxprep@yahoo.com,wllich theEnteprise used to facilitate

tax fraud tbrough Edvert.
63. On oraboutD ecem ber21,2015, sentRICHV VERV 3O the
EFIN and PTW inform atbn for Business-l's owner. Thereaher,beginning on or
aboutFebN ary 13,2016,m em bersoftile Enterptise used PH stolen from Business-l
to S e false tax returnsthroug,h Edvert.
64. On oraboutD ecem ber27,2015, paid the I'Rs to obO in a
PTIN in the nam eofPerson-l.M em bezsofthe Enterprise laterused Edvert'sEFm
and the PTm in Person-l'snam eto S e false tax renlrns.

65. On oraboutDecember28,2015,JACQUES applied to obtain DrA e

software and refand eansferproducts for Edvert'sEF1N S. On oraboutJanuary 19,
*''-- 2016,ELAN sentJACQW S an EdvertEFIN andtheDrakepasswordforthatEFW .

On oraboutthatsam e day,thatEdvertEFIN began to S etax retnrnsusingstolen PE .
66. Jn or about 2015, and conti

nuing through in or about 2016,ELAN
recruited individuals to S e tax returns on behalf of Enterprise-contolled entiées,
including Edvert.
Between on or aboutJanuary 29,2015,and on or about February 13,
2016,JACQW S or a person unu own to the Grr d Jury who wasamliated with
JACQUES,sharedwithRICH V VERIX OthePH ofPerson-z.OnoraboutFebnzary
13, 2016, R1CH4EW R4430 obtained a PTW in Person-z's nam e. Thereafter,
m em bers ofthe Enterprise used Edven'sEFIN and the PTIN in Person-z'snam e to
S e falsetax renlrnstlnrough Edvert.
68. On or about January 30,2016,RICH4EW R4X O sent JEN KIN S an
em ail wîth a series ofnam es,socialsecuzity num bers,m d dates ofbigth ofvarious
individuals,including clientsofa CPA Srm in Corm ecticut. Thereafter,m em bers of
the Enterprisellsed som e ofthatPFIto S e false tax returnstllrough Edvert.
69. On or about Febnzary 6,2016, RICH4EVER4430 sent an
em at
'lV t.iIa series ofnnm es,soco
' secltrity num bers,datesofbirth,addresses,and
otherpersonaliaform aéon ofvariousindividuals,including a dientofBusiness-l. On
or aboutFebruary 13,2016,a m em berofthe Entep rise used thatPIIto S e a false
return in the dient'snam e through Edvert.

70. On or aboutFebruary l5,2016,RICH 4EVERM 3O purchased from tlle
M arketplace credentinlK for the com prom ised com puter server of & CPA 51333 in
erl
M ipm esota.ThereaAer,m em bersoftlleEnterprise used PU stolen from thatcom puter
sezverto S e falsetax retunkstttrough Edvert.
71. O n oraboutSeptem ber27,2015, registered SecureTitlesand
Closing as a sctidous nam e with tb.e Florida D epnrfm ent of State D ivision of
Corporadozks. On oraboutSeptem ber30,2015,and on oraboutD ecem ber22,2015,
opened m to plebnnk accountsirlthe nam e ofSecureTitlesand Closing.
Thereafter,from in or about February 2016 untilin or aboutJune 2016,
received in these accoune signé

' cant s:lm s of tax prepazer fees that Edvert had
purportedly e= ed.
ii. H il
'ncked EFm sofBuslaesses-l and -2(2016)
.
Beginning on or aboutJanuary 28,2016,and continuing through on or
about February 25, 2016, m embers of the Enterpzise- including
JEN K W S,and RJCH 4EVERMX IL.-f'

ûed and caused to be S ed approxim ately 175
taxremm sthroughtheMjackedEFIN ofBusiness-l,claimingmorethr1$1.1million

in tax refunds.
73. Beginning on oraboutFebruary 26,2016,and continuing through on or
about August 1,2016,mem bers ofthe Enterprise- including JEN KlNs- filed and
caused to be Sed approximately 296 tax retllrnc tlzrough the ïjacked EFW of
Business-z,claim ingmorethan $2 million in tax reftmds.
74. M em bers of the Enterprise- l cluding JEN KIN S, and
RJCHAEVER4X O--PrimaO used PIIstolen in bulk 9om taxprepraéon and CPA

6rmqto Sefalsetaxretllrnqthroughthehijacked EFW SofBusinesses-land -2.
O n or about January 30,2016,RICH V W R 4X O sent JEN K IN S an
em ailm essage with the PH ofcertain individualswho were clientsofa CPA 5rn7 in
Colm eo cut. ShoM y thereo er,m em bcs ofthe Enterplise used thatPU to file false
renzrnsthroug,h thellijacked EFIN ofBusirless-l.

O n oraboutFebruary 9,2016,JEN KIN S senta co-conspkator an em ail
m essage with the PE of certain individuals who weze clients of a CPA 6rm7 in
M innesota. On or about February 21, 2016, and on or about M azch 12, 2016,
JEN KW S senta co-conspiratoran em ailm essage with the PIIofcertain individuals
who w ere client.s ofa CPA 5= in N ew Jersey. Shortty aAer JEN KINS senteach
em ail,m em bers ofthe Enterprise used PII from the em ails to S e false tax rem rns
thzough theïjackedEFW ofBusiness-l.

77. On oraboutFebruary24,2016,JEN KINS sentaco-conspiratoran em ail
m essage,attaching a photop aph ofa laptop thatw as ad ively using R-

D P to intzude
on the com puterserverofBusiness-z.
78. O n or aboutM azch 4,2016,TEN KJN S senta co-conspiratora series of
PII stolen from Business-z,w ith a note thatstated,CID O TH OSE SEN'

D M O RE AT
2am .'' Shortly thereaâer,m em bersofthe Enterpzise used thatPU to lile false returns
throughtheYjacked EFW ofBusiness-z.

79. In 61ingretllrnqanddnimingtaxrefundsthroug,h theYjacked EFW Sof

Businesses-l and -2,m em bersofthe Enterprise dizected the ER.S to depositcertmin tax
Tefundsinto bank accountsthatJEN KW S opened and contolled.
iii.Hljacked EH NsofBusinesses-3aad-4 (2017)

80. Beginning on or aboutJanuary 20,2017,and continuing tlvough on or
about July 24,2017,m em bers of the Enterprkse- including JEN KW S and
S ed,caused to be S ed,and aided and abetted the sling of,approxim atdy
219 tax retuznstbzough the hijacked EFW ofBusiness-3,claiming more than $1

m illion in tax refunds.
BeginningonoraboutJanuary23,2017,andcontinuingthzoug!lonor
about February 23, 2017, m em bers of the Enterprise- induding JEN KJN S and
S ed, caused to be S ed, and aided and abetted the sling of,
approximately 153 tax retnzrns through the ilijacked EFIN ofBusinessd,claiming

approximately $1million in taxrefunds.
82. M em bers ofthe Enterphse- including JEN KD S m d -
prim arily used PU stolen in bulk from tax preparadon m d CPA 5rmqto S e,cause to
beS ed,and aid and abetthe6ll

'ngof,falsetax returnstbrough theïjacked EFm sof
Businesses-3 and -4.
83. Between on or about January 24,2017,and on or aboutFebruary 22,
2017, urchu ed 9om theM arketplacec edentiisforthe com prom ised
computer servers of Business-lo and various CPA and tax prepr ation srrns in
M abama, Georsa, M assachusetts, and Oregon. W ereaûer, members of the

Enterprise used PE stolen from those com puterserversto S efalsetax rettr .sthrough
theMjackedEFW ofBusiness-3.
84. O n or about D ecember 30 ,
k *
, 2016, sent JEN KIN'
S the
credenials for the com prom ised com puter server of Businessd . Shortly thereafter,
m em bers ofthe Enterprise used PU stolen from Businessd to S e false tax retlr s
through thehijackedEFIN ofBusinessd.

85. On oraboutFebruary 23,2017,JEN KD S creatçd adraftem ailthatsaid
'TM I
'Ilion dollaz drenm q and federai Ilightnares'' arld listed the nam es of several
individuals, including nu> rous Business-3 dients whose PE m em bers of tlle
Enterprbehadused to S efalseremrnsthroughtheïjackedEFW ofBusiness-3.

86. On or aboutM arch 31,2017,JEN K W S sent an em ail
that contained a photop aph of handwritten notes. The notes included the nam e,
socialsecurity number,date ofbirth,EFW , and PTW of one ofthe principals of
Business-3. M em bers ofthe Entezpdse lzsed the EFm and PTIN ofthatBusiness-3
principalon alloftlle false remnks thatwere flled thzough the bijackeâ EFW of
Business-3.
ln 51ingremrnsand claimingtax refundsthzough thehijackedEFm sof

Businesses-3 and -4,m em bezsoftheEnterprise dizected theI'RG to depositcertain tax
reftm dsinto bank accountsthatJEN KIN'S opened and contozed.
iv.Hijacke;EF> ofBusiness-s(2017J
88. On or about January 20, 2017, purchased 9om the
M r ketplacecredentialsforthe com pronlised com puterserverofBusiness-s .
20
89. Beginning on oraboutJanuary 23,2017,and continuing through on or
about M arch 15, 2017, m em bers of the Enterprise- including ,
CHERELU S,and RICH 4EVERM 3O- SIH ,caused to beS ed,and aided and abetted
the 51ing of,approxim ately 330taxreturnsthroug,h thehijackedEFIN ofBusiness-s,

claim ingmoreth= $1.4 millionin tax refunds.
90. M em bers of the Enterprise- including CHERELU S, and
RJCH ZJEVERZI43IS.-PZ'iCIH y used PIIstolen in bulk from tax preparadon and CPA
firmstoSe,and aid andabetthe51ingof,falsetaxrenzrnsthroug,hthehijackedEFW

ofBusiness-s.
91. M em bers of the Enterprise- including CH ERELU S, and
RJCH 4EVER4ZI3O..-.
ITSed,and aided and abetted the use of,PU stolen from Business-
5 and PE stolen from the fozowing computerservers to S e falsetax renzrnsthrough
theMjackedEFW ofBusiness-s:
a. Com prom ised com puter server ofa CPA 51n77in N evada,w hose
credentinlc purchu edfrom the M arketplaceon oraboutFebruary 17, 2017.

,
b. Com prom ised com puterserversofCPA and tax preparaion 5rm s
in V chigan, Iow a, and N orrh Cazolina, whose credentiats RICH 4ENERG 3O
pm chmsed 9om the M azketpiace on or about January 26, 2017, and on or about
February 19,2017;and
c. Com prom ised com puter servers of CPA srm s in Pezmsylvania,
w hosecredentialsCHERELU S purchased9om theM arketplaceon oraboutFebruary
21,2017,and on oraboutFebruary 24,2017.

21
92. Be> een on oraboutJanuo 23,2017,and on oraboutM arch 4,2017,
m em bersoftheEnterprise- including used,and aided and abetted theuse
of, PH stolen 9om two CPA 5rm: to S e false returzls in the nam es of various
individlmlq,includingB.R.,S.B.,A.S.,G.M .,J.S.,A.S.,D.A.,andW .E.,thToul the

MjackedEFIN ofBusiness-s.Betweenon oraboutJanuary8,2017,D d onorabout
M arch 4,2017, purchased from fheM arketplacecredentialsofatleasteight
com prom bed com puterservers,which m em bersofthe Entem rise used to accessand
m odify fm ancial accounts in those individuals' nam es, in furtherance of the
Enterpxise'stax gaud.
93. On or aboutJanuary 24,2017,m em bers ofthe Enterpris- including
S ed,caused to be S ed,and aided and abetted the sling of,a false tax
returninthenameofM .D.v.tvoug,hthehijackedEFm ofBusiness-s.Asaresultof

thatfalsetax remrn,the ER.S deposited a tax refund in the amountof$6,983 onto a
debit cazd assir ed to M .D .V. Thereafter,a m em ber ofthe Enter ùe withdrew or
otherwkse used fundsâom thatdebitcazd,induding in the following tansacdorls:
a $1,903 puzchase,a $300 withdrawal,and a $56.62 purchasein

O rlando,Florida,in the M iddleD istrictofFlorida,on oraboutM arch 14, 2017,
.and
b, a $28.10purchasein St.Cloud,Florida,in theM iddleDLSG G of

Florida,on oraboutM r ch 16,2017.
94. On or about Jarluary 27,2017,R ICH V VERM 3O purchased from the

.
M arketplacetllec edenéalsofa comprom ised com puterserver On oraboutFebruary

.
26,2017,a m em bc ofthe Entem rise used PII stolen from a CPA flrm to S e a false
22
return in tlle name ofT.L.through the hijacked EFIN ofBusiness-s. On orabout

February27,2017,a memberoftheEnterpxiseused thatserverto accessand modt
'
%* -
afm ancialaccotm tin T.L.'Snam e,in fnrtherance ofthe Enterpdse'stax âaud.
v. FSL.Y TS.M 'F'll.ru 4 SCA (2017)
95. Begkming on or aboutJanuary 23, 2017,and cone uing througllon or
about M azch 8,2017,membezs ofthe Enterplise- including JACQUES,ELAN ,

POIX , and RICHZI'
EVER4X O- fIIed, caused to be flled,and aided and
abetted the sling of,approxim ately 66ltax rem rns te oug,h FSL,daim ing m orethan
$3million in taxrefunds.
96. Beginning on or aboutJanuary 26,2017,and continuing throug,h on or
about M arch 7, 2017, members of the Enterprise- including JACQUES and

RICH X IYERZIX II- SIH , caused to be Sed., and aided and abetted the sling of,
approximately 455tax retlzrnqthrough 'YTS,claiming more than $2 4 m illion in tax

.
refunds.
Begizm ing on or aboutJaruary 26,2017,and continuing tllrough on or
aboutM azch 8,2017,membersoftheEnterprise- includingJACQW S,

and R.
ICH4-EW R443O- S ed,caused to be S ed, and aided and abetted the sling of,
apm oximatdy 828 tax refllrnsthrough M FR,claiming morethan $4 5 m illion in tax

.
reftm ds.
98. Begirm ing on or about M azch 22,2017, and continuing through on or
aboutApril9,2017,mem bezsofthe Enterprkse- including JACQUES,

and RJCH ZIEVERZM 3II.- fJIed,caused to be S ed, and aided and abetted
23
the 6ll
'ng of,apm ovim ntely 303 tax rem rns through SCA ,claim ing m ore tllan $1.5
.
m illion in tax refunds.
99. M embers of the Enterprise- induding JACQW S, ELAN , POIX,
œ œ md RJCH4EW R4XII-PriIILrGy used,and aided and

abetted theuseof,P11stolen in bulk from iaxprepazaéon and CPA srmsto file faise
tax retnlrnsthrough FSL,U I'S,> R,ard SCA .
100. 1.
n or aboutOctober2016 and in oraboutJanuary 2017,m embersofthe
Enterprise- includingJACQW S m d ELM --obtained muldpleEFW SforFSL.

101. J.
n oraboutOctober2016 and in oraboutJanuary 2017, m em bers ofthe
Enterprise- includhg JACQkJ

'-ES-.XRbtaZed muldpleEFm sforU S.
In or aboutDecem ber2016 &nd in or aboutJanuary 2Ol7,m em bers of
theEnterprise- includingJAcoW s--obtained mulipleEFm sforM FR.

In or about M azch 20l7, m em bers of the Enterprise- including
JAcoW s--obtnined multipleEFW SforSCA.

On or about D ecem ber 2016, ELAN created em ail addzess
fslm ultiservices@ m ail.com ,wilichmembersoftheEnterprise- includingJACQUES

and Po W - used to facilitate tax fzaud through FSL, U S,M FR,SCA ,and CM S .
N on-exhausdve exam plesofsuch use include the follow ing:
a. On or aboutFebruary 3,2017,m embers oftlle Enterphse used
fshzlllltiselpices@o ai.com to record thename ofJ.B.and aPTW thatmembersof

the Enterprisehad registered in hernam e.RICH ZIEVERM 3O had obtained J.B.'sPE
through acom ptgerserverbreach ofBusiness-ll Beginning on oraboutFebruazy 4,

.
24
2017,through M azch 7,2017,m em bersoftheEnterprkse used PH stolen from variolzs
tax preparadon and CPA 5rm :to file false rem rng tllrough FSL,using the PTm in
J.B.'Snam e. In addition,on oraboutFebruary 28,2017,m em bersofthe Enterphse
fzled afaise tax rem m in J.B.'snam ethrough > R.
On or about February i1, 2017,fslmultiservices@gmail.com

created a draftem ailthatcontained the sodalsecurity numberand dateofbirth,acazd
number,and an addTess for A .S. On or about February 11,2017,m em bers ofthe
Enterprise used A .S.'SPIIto flle a false tax return through YTS. RICH 4EVER443O
had obtained A .S.'S PII tllrough a com puter server breach of Business-lz, a ta>
prepr aéon 5= in Sarasota,Florida,in the M iddle D istrictofFlorida,on or abom
January 23,2017.
On or about February 13, 2017, fslmule ervices@ gm aitscom

created &(11.0 em ailthatcontained tiïe sodz security numberand dateofbirth,acard
num ber,and an addressfor L.S.,an idenéty ttle: vicfim w hose PU m em bers ofthe
Enterpxise obtained from a tax prepazation 51-m in Florida. Tw o w eeksearlier,on or
aboutJanuary 29,2017,m em bersofthe Entep rise had used L.S.'SPH to S e a false
tax return throug,h U S.
On February 2017, m em bers of tlle Enterpdse used
fsim uldserdces@ gmail.com to create a (1.1.:.* em ail titled S'CLX N TS THA TS

HA W N G PROBLEM S W ITH REFU N D .'' The em ail listed nine individuals.
Between on oraboutJanuary 27,2017,and on oraboutJanuary 31, 2017,m em bers
25
oftheEntem rise S ed false retnlrnsin the nam esofeightofthoseindividlxalq,through
M FR.
e. On or about M arch 31,2017,m embers * Enterprise tzsed
fslmultiservices@gmai com to send an emailto brabra@ inbox.com ,the account

owner ofwhich is u own to the Grm d Jury. The em ailattàched a tax refund check
addzessed to B.M .G .ln addidon,on oraboutA pril6,2017,m em bersoftheEnterprise
used fslmtzltiservicesttlgmai.com to createac1r0 emailthatlisted thePU ofB.M .G.,

T.J.,B.S.,and T.H . RICH 4EVER4X O had obtaz ed tlle PIIofB.M .G .,T.J.,B.S.,
and T.H .through hisM azch 4,2017breach ofa CPA 617m in Tennessee.Between on
oraboutM azch 23,2017,and on oraboutM azch 29,2017,m embersofthe Enterprise
S ed falsetax retum sin the nam esofB.M .G .,T.J.,B.S.,and T.H .,tbrough SCA .
On or about January 2018, m embers of the EnterpG e-
includingPoW - used,and aided and abettedtheuseof,fslmultiservices@gmail.com

to receive com m lm ications concegning fm gerprint cazds that m em bezs of the
Enterprise had purchased to facilkate tax gaud through CM S.
105. On or about D ecember 20, 2016, ELAN amd JACQUES used
fslmultiservices@ gmail.com to correspond with a providerofprepaid debitcardsto

obtnin debitcards onto which tax refundscould be deposited.ELAN and JACQW S
used FSL'S accountw 1t.

11this debit card provider to obtain cards for FSL , Y FS,and
> R.
26
106. On or about September 15,2016,JACQW S created em ail addzess

clarksg4s@yahoo.com,which membersofthe Enterpriseused to facilitate tax gaud
tllrough SCA .
107. On or about January 14, 2017, JACQW S created em ail addzess
yvelenetu @ yahooacom ,which membersoftheEnterprise usedto facilkatetax fraud

thzough Y TS.
108. On or about Jr uary 18,2017,JACQUES applied to obtain Drake
softwaze and refund eazusferproductsfortlle EFm sofFSL,Y TS,and > R .
On or about M arch 14, 2017,a m em ber of the Enterprise applied to
obtain Drake softw a.

re and refund transferproductsforthe EFW SofSCA .
Beginning in or aboutAplil2016,and continuing through in or about
April 2017,JACQUES rented a property in Delray Beach,Florida. J.

n or about
January20l7 and February 2017,m em bersofthe Enterprisereceived check stock and
debitcazdson behalfofM FR atthatproperty.
Beginning in or about June 2016,and continuing through in or about
April2017,JACQW Srented anotherpropeo in DelzayBeach,Florida.ln orabout

January 2017 and February 2017,m em bersofthe EnterpriseTeceived check stock and
debitcardson behalfofYTS atthatpoperty.
112. O n or abcut January 5, 2017, and on or about January 11, 2017,
RICH 4EVERM 3O puzchased from the M r ketplace c edendals for the com p om ised
com puterservers ofa CPA 6= in Catifonlia and Business-ll. Thereafter,m em bers
27
ofthe Enterphse used PH stolen from those com puter serversto flle fatse tax renzrns
i roughG .
O n or about January 6,2017,RICH 4EVERIV O purchased 9om the
M azketplace cedendals for the com prom ised com puter server of a tax preparadon
61m7in Pennsylvm ia.Thereafter,m em bersoftheEnterprise used PIIstolen 9om that
computerserverto Slefalsetaxretllrnsthrough FSL,SCA,and thelnijackedEFm sof

Business-? and Business-g.
1l4. On o:
r about January 1l, 2017,and on or about February 22, 2017,
RICHV W R4X O purchased fröm the M arketplace cedendalsforthe comprom ised
com puter servers oftax p'eparation and CPA srms in Califorrtia and Pennsylvania.
Thereaâer,m embersofthe Enterprise ttsed PU stolen Nom thosecom puterserversto
flle false tax retnlrnsthrough FSL,W S,and > R.
115. On or about February 2017, puzchased from the
M arketplace credentials for the com prom ised com puter server of a CPA 5= in
N evada. Thereafter,m em bers ofthe Entep hse used PIIstolen gom thatcom puter
serverto Sle fatse tax returnsthrough SCA .
116. On or about M r ch 4, 2017, RJCH 4EW R443O purchœsed fyom the
M arketplace credentials for the com prom ised com puter sezver of a CPA 6= in
Tezm essee. Thereo er,m em bersofthe Enterpdse ttsed PU stolen from thatcom puter
serverto S e falsetax retatrnsthrough SCA.
28
117. Between on oraboutFebruary 13,2016,m d on oraboutM arch 29,2017,
m em bers oftlle Enterprise used a D evice ID ending in A 284M 99 to ftle hundredsof
false tax rem rnsthrough Edverq FSL,and SCA .
118. Between on oraboutJanuary 24,2017,and on oraboutM arch 8,2017,
m em bers ofthe Enterprkse used a D evice ID ending in 2A 7AFDBB to S e hundreis
offalse tax returnsthrough FSL,W S,and M FR-
119. On oraboutD ecem ber7,2016,atthe requestof CO.CON SPM TOR
#2,Person-3 opened abank accountin thenam e of'YTS.n ereaâer,9om in orabout
February 2017 through in or aboutM arch 2017,Person-3 received in this account
signl'scant su= of preparer fees that Y TS had purporteâly earned. CO-
CON SPIR ATOR #2 arrm ged for Person-3 to withdraw cash 1om tile account and
provide itto CO-CON SPERA TOR #2.
120. On or about January 2017, JO LTEU S registered LSJFR
M ultisew icesLLC w ith the FloridaD eparfm entofState D ivision ofCorporatiozlsas
a lim ited kabt

'l'
lty com pany.
On oraboutJanuary 17,2017, opened abnnk accountin the
nam e ofLSJFR M ultisezvicesLLC.Thereo er,9om in oraboutFebnzary 2017 until
in or aboutAprl
'l 2017, received in A17ic accountsigné
' cant sum s oftax
preparerfees thatFSL had purportedly earned. In addidon, in or aboutA pril2017,
received in thisaccountsigné
' cantsum softax m epazerfeesthatSCA had
purportei y earned.
29
122. On oraboutJr uary 18,2017, opened anotherbnnk account
in the nam e ofLSJFR M uldservicesLLC. '

FhereaAer,in oraboutFebruary 2017 and
in or aboutM arch 2017, received in this accountsl

'gno
' cantsum s oftu
preparerfeesthatM FR had purportedly e= ed.
123. Between on oraboutFebruary 18,2017,arld on oraboutM arch 2,2017,
CHERELUS withdrew more tllan $27,000 in cash from debitcards that held tax
refund deposie asaresultoffalsetax rem rnsthatFSL hadS ed in thenam esofidendty
theftvicfim s.
124. Between on or aboutFebruary 17,2017,and on or aboutFebruary 28,
2017,M ICI'IEL withdrew m orethan $19,000 in cash from debitcazdsthatheld tax

refund depositsasaresultoffalsetaxrem rnsthatFSL had flledin thenam esofidentity
theA victim v.
125. On oraboutFebruary 17,2017,JACQUESwitlldrew mcreth= $19,000

in cash from debitcazdsthatheid t'
:
tx refund deposit.
s as a resultoffalse tax rentrns
thatFSL had S ed in thenam esofidentity theftddim q.
vi.H-
iiackedEFW sofBusinesses-d and -7(2017)
126. On or about January 2, 2017, purchmsed from the
M arketplace c edendatsforthe com prom ised com puterserver ofBusiness-6 Shortly

.
thereafter, em ailed the servercredentials to JEN KW S Beginning on

.
or about Jr uary 31,2017,and continuing through on or about M r ch 29, 2017,
membersoftheEnterpriseSed andcaused tobeSedapfroximately 276taxrettzrns
30
through the hijacked EFW ofBusz ess-d,daiming more thap $1.4 million in tax
refunds.
127. Be#nningon oraboutFebruazy 8,2017,and continuingthrough on or

aboutM arch 28,2017,m em bers ofthe Entem rkse- including RICH4EVERIX O--
Sed atld caused tobesled approximately 57tax retumsthrough thehijacked EFIN

ofBusiness-7,claim ing approxim ately $294,000 in tax refunds.
128. M em bers of the Enterpdse- including JEN KW S, , and
RJCHAEVERM 3O--PA aIW used,and aided and abeted the use A PH stolen in
. '
bulk âom taxpreparation andCPA srmstoSlefalsetaxremrnsthrough thehijacked

EFW SofBusinesses-6 and -7.
129. On oraboutJanuary 5,2017,and on oraboutFebzuary 2, 2017,
purchased from the M arketplace credentinlq forthe com m om iqed com puter
servers ofBusiness-8 and a CPA 6= in G eorgia.Shortly aAereach purchase,
em ailed the c edendalstcjJEN KTN S. Thereaâer,m em bersofthe Enterplise
used PU stolen 9om those computer servers and Business-6 to flle fatse tax returns
throug,
h theïjackedEFLN ofBusiness-6.
130. O n or about January 6, 2017,and on or about February 28, 2017,
RJCHAEW R4X O purchased fzom the M arketplace credentials for the com prom ised
com putersezversofBusiness-g and aCPA 51= in Perm sylvania ThereaAer,m embers

.
ofthe Enterprise used PLIstolen from those com puter servels, and Business-3,to S e
falsetaxreturnsthroughtheliijackedEFIN ofBttsiness-7.
31
131. M em bersofthe Enterprke used IP ade ess 172.68.78.16 to S e false Tax
retllrngthroughtheïjackedEFW SofBusinesses-3,-4,-5,-6,and-7.
vii. Self-prepve; Retsrns(2017)
132. On or about February 22, 2017, purchu ed âom the
M arketplace creâentialq for ttle com prom ised com puter server of a CPA 5T773 in
Oregon.
133. Between on or about J= e 25,2017,and on or about June 28,2017,
CHERELU S,M ICG L,and PJCH4EW R4430 used PIIstolen from thatcom puter
server to flle and cause to be flled a series offalse,self-prepared tax retllrns. M of
i ose returnswere S ed using a D evice ID ending in A 1C6D 34. Jn 6limg these self-
.
prepared rem rns and d nim ing tax refunds, CU RELU S and RICH 4EVER443O
dizected the TRS to deposittax refunds into ballk accounts+ atJEN KD S opened or
contozed.
Between on or aboutJune 23,2017,and on or about Octobez 1, 2017,
JEN KD S usedPH Stolen from thatcom prom ised com puterservertoS e, and aid and
abetthe flting of,a series offalse,self-p rpared tax returns

.
viii.lp ackedEFIN ofBusiness-8(201B)

On or about January 5, 2017, purchased 9om the
M r ketplace credenéalsforthe com prom led com puterserverofBusiness-8. Shortly
thereafter, em ailed the creden:alsto JEN KIN S .
136. Beginning on or aboutJanuary 23, 2018,and continuing through on or
about M arch 16, 2018, m em bers of the Enterprise- induding JEN KD S,
K
and M ICH EL- S H ,caused to be S ed,and aided and abetted the 51ing of,
apmoximately 214 tax retllrnsthrough thehijacked EFW ofBusiness-8,clniming

moreth= $1.5m illion in taxrefunds.
M em bers of ttle Enterprise Z cluding JEN KD S, and
M RCH EL- PO aIGy used,and i ded and abeled the use of,PIIstolen in bulk from
tax preparaion and CPA srmsto Se falsetax remrnsthrough theitijacked EFIN of

Business-8.
138. On or about February 20, 2018, M ICHEL purchased from the
M r kep iace credentinlmforthecom prornised com puterserverofaCPA 5= in N orth
Carolina. Thereafter,m em bersofthe Ente rise used PU stolen âom thatcom puter
server,Business-3,m d Business-8to Se false tax retllrnsthrough thehijacked EFm

ofBusiness-8,
139. PE that m em bers of tile Entezprkse- including JEN KLNS,
and M lclllEi - used to S e,and aid and abetthe 51ing of, false tax retllnns
through theMjacked EFm ofBusiness-8includedPIIthatmembersoft-

heEntearise
ilad usedtoSefatsetaxretunkstbzough theitijacked EFm ofBusiness-6in 2017.
140. In 51ing remm sand daimingtax refundsthrough the Mjacked EFm of
Business-8,m em bers ofthe Enterprise directed the IRS to depositcertain tax reftm ds
into bnnk accountsthatJEN K W S opened and controlled.
141. On or aboutFebruary 22,2018,and on or about February 26, 2018,
m em bersofthe Enterplise used PE stolen 9om two CPA and taxp 'eparation 5rm qto
flle false retllrns in the names ofvadousindiW duals, including E.E.,I.A .,R D .,and
.
33
R.C.,tbzough theEjackedEFIN QfBusiness-8. Between on oraboutFebruary 13,

2018,and on oraboutFebruary26,2018,NIICHEL purdlmsed 9om theM arketplace
credentials of atleast four com prom ised com puter servers,w bich m em bers of the
Enterprise used to accessand m odl

'fy fm ancialaccount.sin those individuals'nam es,
in fuM eranceoftheEnterphse'stax gaud.
ix. CM S
142. Beginning on or aboutJanue 31,2018,and cone uing through on or
aboutFebraary 26,2018,membersofthe Entep rise- including JACQW S,POLX,

and RICH 4EVERM 3O--S H ,caused to be S ed,and aided and abetted the Gling of,
apm orim ately G 1tax returnstbzough CM S,claim ing moréthan $2.2 million in tax
refunds.
143. sfenlbers of the Entem rise- including JACQW S, POLX, and
RICH4EVER4X O- PO aIW usedPIIstolen in bulkâom taxpreparaéon and CPA

5rrn:to S e,and aid and abetthe sling of,falsetu returnsthrough CM S .
144. In oraboutJanuary 2018,POIX invited Persond to start> tax business
W :.
IIPO1X ,so POIX and m em bers oftlle Enterprise cottld use Persond 's identity,
ade ess,and phone num berto faciliu tethe Enterprise'stax fraud .
145. In or aboutJaruary 2018,POIX dized ed Person-4 to have Pr sond 's
fm gerprints taken, to facilitate tlle establkshm ent of CM S as a purported tax
preparation srm.
146. In oraàoutJanuary2018and in oraboutFebruary2018, m em bersoftile
Enterprise- includingJACQW S and Poc --obtained mulépleEFW SforW S .
34
i
t'
147. On or about Janue 25,2018,JACQW S applied to obtain Drake

softwareand refund em sferproductsfor CM S'SfourEFm s.
148. On oraboutJanuary 25,2018,PO IX b eated,and aided and abetted the
creadon of,emailaddresscmultiservices@yahoovcom,which the Entep rise used to

facilitatetax âaud through CM S.
149. On oraboutJanua.
ry27,2018,and on oraboutJanuary 29,2018,POIX
m ade telephone calls to conductbusless on CM S'S behalf,to facilitate tax fraud
through CM S.
150. Between on oraboutJanuary30,2018,and on oraboutFebruary6,2018,
POG caused a refund tansfer service to m ail check stock to CM S at arladdzess
am liated w ith Persond .
151. On or aboutJanuary 11,2018,R1CH 4EW R 4430 purchased 9om the
M r ketplace cedential: for the com prom bed com puter server of a CPA f5= in
M innesota.Thereaâer,m em bersoftheEnterpriseused PE stolen 9om tilatcom puter
serverto S efalse tax retllrnqthrouph CM S.
152. Berween on or aboutApril1,2017,and on or aboutFebruary 16, 2018,
m embezsoftheEnterpriseused aD eviceID ending in 4CD F9531to fllem orethan 50
tax retllrnsthrough SCA and CM S.
153. On or about January 23,2018,at PO LX 'S request, Persond opened a
bxhk accountin the nam e of CM S. Persond allow ed POLX to coneolthe accotm t.
Thereafter,from in or about February 2018 tllrough A pril 2018,POV used the
accountto receive prepF er fees thatCM S had purportedly earned. On atleastone

35
occasion,PO W anu ged forPersond to w ithdzaw cash from the accountand provide
itto POW .
x. HijackedEF> ofBusiness-g(2018)
154. On or aboutFebruary 28,2017,RICH4EW R443O purdlmsed from the
M r ketplace credentialsforthe com prom ised com puterserverofBusiness-g.
155. Beginning on or aboutFebruary 5,2018,and cone uing through on or
aboutM arch 6,201$,members ofthe Entem zise- including RICH4EVERM 3O-

S ed,caused to be S ed,and aided and abetted the Sling of,approxim ately 1.09 tax
retlzrnqthrough theYjackedEFIN ofBusiness-g,claim ingapproxim ately $550,000in

tax refunds.
156. M em bers of the Enterprise- induding RJCH ZIEVER4'U G--PriIZIaO y
used PU stolen in bulk *om tax preparaéon and CPA fsrmq to S e,and aid and abet
the61imgof,falsetaxremrnsthroughthehijackedEFm sofBusiness-g.
157. On or about Januazy 6, 2017, and on or about January 26, 2017,
RICH 4EW R 443O purchased from the M arkem lace credendalsforthe com prom ksed
computer servers oftax preparaéon &nd CPA Gcms in M ichigan and Pennc lvania.
ThereaAer,m em bers ofthe Enterprise used PII stolen from i ose com puter servers
andBusiness-gtoSefalsetaxretumstlkroughtlleEjackedEFW ofBusiness-g.
158. PIIthatm em bers oftlle Enterplise used to flle false tu rem rns throug,
h
thehijackedEFm ofBusiness-gincludedPU thatmembersoftlleEnterprisehadused

to flle falsetax ret'urrssthroug,h SCA .
36
<. Hijacked EFIN ofBusless-lo(2019)

159. On or about February 2l, 2017, plzrchased 9om the
M azketplace credenials forthe com prom ised com puterserverofBusiness-lo. On or
aboutthe sam e day, em ailed the credendalsto JEN K W S.
160. Begizming on or aboutJanuary 29,2019,azld cone uing through on or
aboutM azc.
h 19,2019,m em bersofthe Enterprise- including JEN KW S and
flled,caused to be S ed,and Zded and abetted the 51ing of,approxim ately
146 tax returnsthrough thehijacked EFW ofBusiness-lo,claiming approximatdy

$450,000intaxrefunds.
On oraboutM arch 6,2017,JEN KIN S sentan em ailw ith the EFm and
PTm ofBusiness-lo'sprindpal.M embersoftheEnterpriseused theEFm ard PTW
ofBusiness-lo'sprincipalon allofthefalseretllrnqthatwereS edtllroughtheïjacked

EFIN ofBusiness-lo.
162. M em bers ofthe Enterprkse- including JEN K ENS and
prim azily used PEIstolen in bulk from tu preparation and CPA 6rm: to S e,and aid
and abetthe6ling of,falsetaxretllrnqthzoughtheïjacked EFIN ofBusiness-lo.

163. Be> een in or about Februazy 2016 and in or about M arch 2019,
m em bersofthe Enterprise used aD eviceID ending in FB0C2l7C4to S ehundredsof
tax retlr sthrough thehijacked EFm sofBusiness-z,Business-3)andBm iness-lo.

164. W CIIEL,CM R ELU S,JEN KJN S,and RICH4EVER4X O, and otiler
m em bersofthe Enterprise used IP address 99.6l.44 90 to flle false self-prepared tax

.
37
retlzrnqand falsetax returnstilrough thebijacked EFW SofB'

asinesses-3,A -8,and
-
10.
165. J.n SlingretlzrnAand claimingtax reflm d.sthrough theïjacked EFIN of

Business-lo,m em bersofthe Enterpdse directed the FRS to depositcertain tax refunds
into ba!lk accolmtsthatJEN KIN S opened and coneolled.
A11in violation of18U .S.C.j1962(d).

C OLN rW O
(Conspkacy to Comm ltW ireFraudl
166. Parapaphs 1through 47,95through 125,and 142 through 153 ofCount
One ofthe lndictm entarere-alleged asiffully incorporated in tltisCountTwo.
A. n e Conspiracr
167. Beginning in or arotm d Decem ber 2016,azld continuing through in or
r ound April2018,in theM iddle DistzictofFlorida and elsewhere,the defendants,
AND1JtN oR JAcotrEs and

w cH-u l-JEAN Poi,
along with othersknown and ue own to the Grand Jury,did u ow ingly m d w illfully
com bine,conspire,confederate and ap ee with each other,and with other persons,
u ow n ard llnknown to the Grand Jury,to com m itw ize gaud;thatis,to u ow ingly,
and with intent to defraud,devise,and intend to devùe,a schem e and aei6ce to
degaud, and for obc ining m oney and property by m eans of m aterially fatse and
gaudulentpretenses,representauons,and prom ises,and,forthe purpose ofexecuting
such schem e and arfi6ce,to tansznitand cause to be tansm itled by m eans ofwire,
38
radio,and telee ion com m urtication in intersu te and foreir com m erce,writings,
QE
signs,sir als,piM lres,a-

nd solmds,inviolaïon of18U.S.C.j1343.
B. M aaner and M ea- ofG e Consplacy
168. The m annerand m eansby which theconspiratorssoughtto accom plish
the objects and purposes of the corlspiracy induded, among other things,the
follow ing:
a.
. lt w as part of the conspiracy that conspirators w ould and did
establish and operate businessesthatpurpoled to be legitim ate tax prepr aéon srmq.
b. Itw as furtherpartofthe conspizacy thatconspiratorsw ould and
did Z icitly obtain and conspireto illicidy obu in com puterserverc edendals,through
the M azketplace and tilrough otherm eansue ow n to the G rand Jury.
ltw asfurtherpartofthe conspiracy thata conspiratorw ould and
did com m itcom puterintrasionsintolegitim atetax preparation and CPA 5rm,to steal
PE and copiesofpastta.x retnlrnsthatthose 5= spreviously S ed.
d. It wasfllrtherpaztofthe conspiracy thatconspizatorsw ould and
did eansfer, possess, and use the identides of otller individuals- including PLI
obtained tbrough com puterserverbreaches- to S e false and âaudulenttax retum s.
C. Itwas fllrtherpartofthe conspkacy that conspirators w ould and
did use interstate wire com m unicadorls to flie with the T'R: false federi tax retum g,
using stolen PII,tbrough conspizator-established tax preparation Grm s.
ltwas fue erpartofthe conspiracy thatconspizatorsw ould and
did use interstate wire com m unications to flle w it.

h the IRS federaltax rem rnsthat
39
contained m ateriatly false and fraudulent pretenses and represenu dons, including
falsezepresentationsthatthenam ed taxpayerhad authorized orconsented totheslimg
ofthe return.
g. Itw as fllrtherpartoftlle cozlspizacy thatconspkatorswoi d and
did prepare ard S e,m d cause to be prepared and S ed,m aterially falsetax rem rnsin
the nam es of identity th

-eft victim s in order to gaudulently obtain tax refunds tlnat
.
conspiratorswere notendtled to receive.
h. Itw asfurtherpartofthe colnspiracy thatconspizatorsw ould a'nd
did open,and causeto be opened,bnrk accountsto collectm epr erfeesgenerated by
thefllingoffalsitax returns.
ltw as furthez paztofthe coaspiracy thatconspizatorsw ould and
did use refnnd tansfersto printtax refund checks and direc'tdeposits ofâaudulently
obtnined tax refundsto debitcazdsand bank accountsthatconspiratorscontolled .
Itw as fllrtherpartofthe corzspiracy thatconspirators would and
did m iqrepresent,conceal,hide and causeto be m iqrepresented, concealed and hidden,
actsdone in furtherance ofthe corlspiracy.
A11in Wolation of18U .S.C.j 1349.

C OU NT TTTREE
(Consplacyto CommltW ireFrald)
160. Parapaplls 1 thzough 47,and 135 through 141,of CotmtOne ofthe
Indicrmentarere-alleged as iffully incorporated in thiq CountTizree.
40
A. n e ConspiTacy
170. Beginning in or around Jaruary 2018, and continuing through in or
around M arch 2018,in the M iddle D istrictofFlorida and elsewhere,the defendants,
M O* SH AU N TEL JEO S,
œcoulsxossu cuimd
z,
did u ow ingly and w iltfully com bine,corsspire, confederate and ap ee w ith other
persons,known arld lm kmow n to the Grand Jury,to com m it wire gaud;thatis,to
u ow ingly,and w ith intent to defraud,devise,and intend to devise,a schem e and
nrtificeto defraud,and forobo ining m oney and propertyby m eansofm ateriatly false
and fzaudulent pretenses, representaïons, and prom ises, and, for the purpose of
executing such schem e and arfi6ce,to tansm itarld cause to be tzansm itted by m eans
of wire,radio,and television com m unicatbn in Z terstate and foreir com m erce,
writings,signs,sir als,pictuzes,and sounds,in violaion of18U.S.C.j1343.

B. M anoerand M eu s oft:e Conspkacy
171. The m annerand m eansby w hich the conspiratorssoughtto accom plish
the objeds and purposes of ttle cozkspkacy included,among other things,the

fozow ing:
a. It w as pazt of the corsspiracy that conspirators wouid and did
illicitly obtain and conspizeto illicitly obtain com puterservercredeuéals, through the
M azketplace and through otherm eanslm kmow n to the Grand Jury .
41
b. Itw asFurtherpartofthe conspiracy thatconspiratorsw ould and
did com m itcom puterintrusionsintolegitim atetaxpreparaùon and CPA srmsto steal
PIIand copies ofpasttax ret'rrnqthatthose 6rm,previously S ed.
ltw as furtherpartofthe conspiracy thatconspizatorsw ould and
did tranqfez, possess, and use the identiues of other individuals- induding PII
obtnined through computerserverbreaches- to flle false and fraudulenttax rem rns.
Itwas hlrtherpartofthe conspiracy thatconspizatorsw ould and
did use the EFm of a t'

kx prepazadon flrm to Sle false tax returns, and thereby
fzaudulently obtain tax refunds.
C. Itw as furtherpartofthe conspizacy that conspiratorswouid and
did use interstate wire com municationsto flle with the TRS federaltax retqzrnsthat
contnined m aterially false m d fraudulent pretenses aqd representaions, including
falserepresentadonsthatthenam ed taxpayerhad authorized orconsented to the sling
ofthe return.
ltw asfurtherpartofthe conspiracy thatconspiratorswould and
did prepare and S e,and cause to beprepazed m d S ed,m aterially fatse tu returns in
tlle nam es of idendty theftvicfim'

s in order to âaudulently ob#ain tax refunds that
conspiratorsw ere notentitled to receive.
Itw asFllrther partoftile conspiracy that corlspiratorswould and
did m iqrepresent,concei ,hideand causeto be m ùqrepresented,conceied and ilidden,
actsdone in furtllerance ofthe conspiracy.
A11in violation of18U.S.C.j 1349.

c
CO W FO UR
(Jkggravated IdentkyIXeA)
172. On or aboutFebruary 6,2018,in the M iddleD istrictofFlorida,and
elsew here,the defenrtantq,
AND 1nN OR JACQUES and

MJCHAELJ'
E.
KN PoW,
did H owingly lansfer,possess, and use,and aid and abet the know ing tansfez,
possession,and use of,withoutlaw fulauthority,a m ennqofidentifkauon ofanother
person,spefrilcnlly,K .M .O .,during and i'nreladon to afelony vioiaéon ofcoxkspiracy
to comrnitwirefraud,in violaéon of18 U.S.C.j1349,ascharged in CountTwo of

this Indicfm ent,H owing that such m eans of idenM catbn belonged tp an actnm l
7erSOn.
In Wolaïon of18U.S.C.jj1028A(a)(1)and 2.
C ON S FW E Ar SG
(Aw avatedIden* n eft)
On or about the dates below ,in the M iddle D tstrict of Florida,and
elsew here,the defendant-s,as setforth in each countbelow ,(iid u ow ingly tznngfer,
possess, and use,and aid and abet the H ow ing eancfer,possession, and use of,
without lawful authority,a m eans of identifk&don of m other person, sm cifkally,
nxm es and socialsecurity num bers,dllring and in reladon to a felony violation of 18
U .S.C.j1349,aschr ged in CountTlu'eeofthigIndictment,H owingthatsuchmem s

ofidenM cadon belonged to an actualperson:
43
I : - -I,.I I' I .
Five 540:6fKJ*SITAQFACFEL JEITEINS G.D. 2/4/2018

Six LOLFIS N OEL M ACH'EL L.F. 2/26/2018 l
J.
n violaéon of18U.S.C.jj 1028A(a)(1)and 2.
FORFEU U RE
'fheallegationscontained in Cotm tsO nethrough Threeareincorporated
by reference for the purpose of alleging forfeim res purs:lant 18 U .S.C.
jj981(a)(1)(C)and 1963,and 28U.S.C.j2461(c).

Upon convicdon ofaviolation of18U.S.C.j 1962,thedefendantsshall
forfeitto theUnited States,pursuantto 18U .S.C.j 1963:
a. Any interestacquired or m aintained in violauon ofsee on 1962,
.
b. M y interest 1 , security of, claim agninst, or property or
contactualrightofany kind afording asom ce ofM uenceover,any entep risewhich
the defendants established, operated, contolled, conducted,oz pnricipated in the
conductof,in violadon ofsee on 1962.

,and
M y property consdm ting, oz derived gom , ary proceeds
obtained,directly orindkectly,from racketeering activityin W olaion ofseaion 1962.
Uponconvie onofaviolation of18U.S.C.j1349,thedefendant.sshatl

forfeit to the U nited States,puzsuant to 18 U .S.C . j981(a)(1)(C)and 28 U.S.C.j
2461(c),anypropeo ,realorpersonal,wvchconstimtesorisderivedfrom proceee

taceable to the oFense.
M
4. If any of the property described above, as a result of any act or omission
of the defendants:
a. cannot be located upon the exercise of due diligence;
b. has been transferred or sold to, or deposited with, a third party;
c. has been placed beyond the jurisdiction of the court;
d. has been substantially diminished in value; or
e. has been commingled with other property which cannot be
divided without difficulty,
the United States shall be entitled to forfeiture of substitute property pursuant to
pursuant to 18 U.S.C. § 1963(m) and 21 U.S.C. § 853(p), as incorporated by 28 U.S.C.
§ 246l(c).
A TRUE BILL,
Foreperson
ROGER B. HANDBERG
United States Attorney
By:
By:
ss1s tates ttorney

� ,,, Deputy Chief, Orlando Division
45
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Broward County Clerk's Daughter Arrest in RICO Case

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Case 0:22-mj-06468-PMH Document 1 Entered on FLSD Docket 10/06/2022 Page 1 of 46

UN ITED STA TES D ISTM CT COU RT

czus xo.6:22-.-lqa -?i-c-u-t:

The Grand Jury charges:

1. 'I'helntem alRevenueSezvice(1RSIwasan agency oftheUrtited States

theU nited States.The ER.

com puterserversin W estVizginia and Tennessee.

2. An ''EFW ''wasarlEleclonic Filing Identï cation N um berthattheR S

w ould assir only to approved ta.

only permitted certain tax professionalsorfirmsto Sebulk (i.e.11ormore)federal

required to obêain an IRS e-serdcesA ccount,apply to becom e an Eleceonic Renlrn

Originator,and pass an IR S suitability check. lfthe applicam was notcertised or

licensed- as an attomey or certised public accouatant (CPA),for example- the

would issuethetaxprofessionalor5= an EFW ,which wouldidenO' the5= asthe

A SïPTIN '' w as a Preparer Tu Idenv cadon N um ber that the IRS

com perksation. M y individlm lw ho applied for a PTW w as required to provide

personally idenv able informaéon (PH),including his orhernazne,socialsecurity

4 ztn d'InternetProtocol''or f'1P''addressw as a tm ique num eric address

required to havean assir ed IP addressso thatinternettraf csentfrom ,and directed

to,thatcom putercould be properly dizected 9om it-ssourceto itsdestination.

DrakeSoftwaze(;<Drake'')wasacompmny locatedinN orthCazolinathat

D rakeSoftwareweretu sm itted by D rakethrough itsIP addressesin N orth Carolina.

6. d'Taxslayer'' w as a com pany located in G eorgia that provided

professionaltax soH are ta tax preparers.The IRG authorized Taxslayerto tansm it

soltwareweretansmittedtilrough Taxslayer'sIP ade essesin Creorga.

refund eansferproductw ould setup atem porarybank accountin thetaxpayer'snam e.

In ret'urn fortllis convenience,the taxpayer would pay the bank a m odestharfsling

accountinformadon on the retllrn. W hen the IR.

be depojited into thattemporazy account. M authorized fees (induding the tax

balancew asdisbursed to thetm ayerthrough llisorherchosen m eG od,such asdized

depositto a bnnk account.

serdcesto tax prepazers,including the ability to dùtibuteprepaid debitcards orprint

taditionalbank accountordebit card to receive the flnaltnx refund deposit,tile tny

A t'Device1D''wasan idenH er+ atwasakin to adi#talfmgerprint.lt

ii. M citSale ofPIIoa the M r ketplace

12. lëae 'fh4arketplace''M/asa website that illegally sold credenéals (i.e.

13. Rem ote Deskop Protocol (C;(

to anothercom puteroverane> ork. The userwould em ploy RDP clientsoftwr efor

thigpurpose,w hilethe othercom puterwould run R-DP serversoH are.

14. W hen using an RDP clientfrom ,forexample,com puterA to accessthe

displayed on com puterB'sscreen. Thus,itw ouldbe asifthe userofcom puterA w as

actnlally physicc y presentatcom puterB,using it.

Purch% ers of server credentials on the M azketpiace could use those

credendalsto gain unauthorized accessto therelevantserverW aRD P.

iii. SelectRelevu tCorpoTateEnddes

16. EdvertTax Prep (ttEdvert'')wasabusinessbased in W estPalm Beach,

FSL M ultiseM cesLLC (t'FSL'')wasaFloridalim ited liabilitycompany

l8. Yvelene Tu SoludonsetLc (tJYT'S'') was a Florida limited liabûity

l9. M orton FastRefund (t'M FqR'')was abusinessbased in Dehay Beach,

SC Accoune g m d Tax Services (dTSCA'') was a business based in

ChantolM ultiservices ('dCM S'')wa.

22. Edverq FSL,Y I'S,M FR ,SCA ,and CM S allpurported to pedbrm tax

prepazaion serdces,butin reality,they S ed fzse tu retuz'

23. Business-lw asa tax prepazaéon 5= Ln Texas.

24. Business-z wasaCerfisedPubhcAccountam (CPA)5= in Arizona.

Business-s wasa CPA 5= in N ew Jersey.

28. Business-6 wasa CPA 51777in Texas.

Bttsiness-7w msa CPA 5= i.

Bttsiness-8w asa tax preparatb n 6= in Texas.

31. Bttsiness-gw asa tax prepr atbn 5r177in Oilio.

33. Business-l1was a CPA 5:-m in Orlando,Florida,in tlle M iddle Distict

Business-lz w as a tax preparadon firrn in Sarasota, Florida, in the

Bttsiness-l3 w as a CPA 5= in W inter H aven,Florida,in the M iddle