Opinion ID: 2756585
Heading Depth: 2
Heading Rank: 4

Heading: Specific False Returns

Text: At trial, the government introduced evidence as to each count of aiding or assisting in the preparation of materially false tax returns and wire fraud against defendant Barber. The clients, whose false returns were identified in the superseding indictment, testified against Barber. As charged in Counts 16, 17, 44, and 45, defendant Barber prepared and filed Shereka Green’s 2007 and 2008 tax returns. Barber told Green that he could “boost [the refund amount] up” but did not elaborate. Green’s 2007 return falsely stated Schedule C income, when she did not have her own business. Green’s 2008 return listed false HSH income. As charged in Counts 7 and 37, Barber prepared and filed Angela Byrd’s 2006 tax return, which falsely stated her Schedule C income and expenses and reported false HSH income. As charged in Counts 21 and 47, Barber prepared and filed Roosevelt Jones’s 2006 tax return, which falsely stated his Schedule C income and expenses. As charged in Count 32, Barber prepared Ninika Washington’s 2005 tax return, which falsely stated her income and listed false HSH income. As charged in Count 12, Barber prepared Janet 9 Case: 13-13023 Date Filed: 12/02/2014 Page: 10 of 32 Ford’s 2006 return, which listed an unknown person as Ford’s dependent and claimed a false education expense.