Opinion ID: 2756585
Heading Depth: 2
Heading Rank: 3

Heading: 2009 Business Lease

Text: Shortly after the execution of the search warrant, defendant Barber arranged for Hillard Goldsmith to take over his tax preparation business. On December 1, 2009, Goldsmith entered into a commercial lease with Barber for the use of Barber’s Brevard Street office and client base at a monthly rent of $5000. At Barber’s recommendation, Goldsmith hired two of Barber’s employees, Anthony and Meshundra Turner, to work as tax return preparers for Goldsmith’s business. Even after executing the December 1, 2009 lease, defendant Barber maintained an office within the Brevard Street building, directly across from Goldsmith’s office, and went to that office daily. Barber continued to interact with 8 Case: 13-13023 Date Filed: 12/02/2014 Page: 9 of 32 clients and participate in the preparation of fraudulent tax returns. In the beginning of 2010, the IRS learned that returns were being filed from the Brevard Street office using Goldsmith’s EFIN after KLB Group’s EFIN was expelled. Goldsmith rented Barber’s office space until the spring of 2011.