Opinion ID: 152649
Heading Depth: 3
Heading Rank: 1

Heading: Criminal Conduct Charged in the Information

Text: From 2000 to 2007, Wahid owned and operated a tax preparation business called Global Accounting and Tax Services, Inc. Although he is not a certified public accountant (CPA), he held himself out as such.
Counts One through Three of the information alleged mail fraud. Wahid operated several other companies in addition to Global Accounting and Tax Services, Inc., including one called Internal Recovery Systems (doing business as IRS) and others doing business as EED, BOE, and FTB (all of which are acronyms for tax collecting agencies in California). Wahid defrauded his clients by preparing two sets of tax returns for each client. One set of returns, which Wahid showed to his clients, indicated that taxes were owed. Wahid directed his clients to make out checks to IRS or another applicable acronym, which he then deposited into one of his business accounts. The second set of returns indicated that the clients had no tax liability or were owed a refund. Wahid forged his clients' signatures and provided these returns to the appropriate tax collection agencies. In a variation on this scheme, Wahid falsely told clients that he had paid their tax liability directly and requested reimbursement. The government identified more than 150 victims of these schemes.
Count Four alleged theft of government property. From 2001 to 2006, Wahid filed false tax returns using Social Security Numbers assigned to other people. These returns indicated that the individuals were owed tax refunds and requested that the refunds be sent to Wahid's address. Wahid deposited the refunds into his personal accounts. For example, Wahid received a refund of $14,429 using the Social Security Number of an individual with the initials S.K.M. The real S.K.M. was a friend of Wahid who was not currently living in the United States.
Count Five alleged aggravated identity theft. Aggravated identity theft involves knowingly transferring, possessing, or using the identification of another person in connection with the commission of certain enumerated felonies. 18 U.S.C. § 1028A. Theft of government property is such a felony. 18 U.S.C. § 1028A(c)(1). As described above, Wahid knowingly used S.K.M.'s Social Security Number in the commission of Count Four.
Counts Six through Ten alleged tax evasion. Wahid did not file tax returns for his own income from 2002 to 2006. The Internal Revenue Service determined that Wahid's taxable income during this period was $2,921,010.