A Lathrop tax preparer who cranked out more than a thousand bogus returns is headed to federal prison for a year and a half after prosecutors said she funneled about $1.23 million in fake refunds to her clients.
Amy Evangelista was sentenced Thursday to 18 months in federal prison and ordered to repay the full $1,234,430 loss to the Internal Revenue Service.
How prosecutors say the scheme worked
According to federal prosecutors, Evangelista prepared and filed roughly 1,087 fraudulent returns between 2017 and 2020. Court records say she invented businesses that did not exist and fabricated expenses to inflate refunds her clients were not entitled to receive. She was convicted on two counts of aiding in the preparation of false or fraudulent tax returns and sentenced in Sacramento federal court.
Prosecutors presented documents showing phantom companies and fake business expenses, according to Action News Now.
Prosecutors and IRS respond
U.S. Attorney Eric Grant did not mince words about the impact of the case, calling Evangelista’s conduct “a betrayal” and saying she used invented companies and false expenses to pad refunds. IRS Criminal Investigation officials said the sentence signals the agency’s continued focus on refund fraud.
“This tax preparer betrayed her clients and the American public by creating phantom companies and fake business expenses,” Grant said, and Linda Nguyen of IRS‑CI added that the outcome demonstrates the agency’s “unwavering commitment to protecting taxpayers and upholding the integrity of the communities we serve.” Action News Now reported those statements.
Part of a broader enforcement push
The case is one piece of a broader federal crackdown on so‑called “ghost preparers” and refund fraud schemes. In an unrelated case described in an IRS Criminal Investigation release, a Jacksonville tax preparer received an 18‑month sentence and was ordered to repay more than $1.8 million, a reminder that similar scams are drawing prison time across the country.
IRS Criminal Investigation has repeatedly emphasized both restitution and incarceration as key outcomes in these prosecutions.
Local ties and what taxpayers should watch
Public IRS records list Evangelista as the point of contact for BMA Tax Services in Lathrop and show she was registered as an electronic return originator, giving her direct access to file client returns electronically. The IRS says that access is supposed to be used lawfully and transparently.
The IRS e‑file provider search lists BMA Tax Services in Lathrop with Evangelista named as the contact.
Legal implications
Evangelista’s convictions fall under federal tax statutes that make it a felony to willfully aid in the preparation of false tax returns. Each count carries a statutory maximum of up to three years in prison and potential fines. Judges decide the actual sentence after weighing federal sentencing guidelines, restitution and case‑specific factors.
The relevant statute is available at 26 U.S.C. § 7206.
Under the restitution order, Evangelista must repay the IRS for the loss. Officials say the case highlights ongoing federal scrutiny of abusive tax preparers. Taxpayers who suspect refund fraud or who previously used this preparer can contact IRS Criminal Investigation or the U.S. Attorney’s Office with information.
