Jackson Tax Preparer Indicted For Preparing False Income Tax Returns
2015-03-24 · Press release
Jackson, TN – The operator of Carol’s Income Tax Service was charged today with 123 counts of fraud for preparing false and fictitious income tax returns.
Carol Munoz, 42, of Jackson, TN was indicted for preparing false and fraudulent tax returns, operating an unlicensed money transmitting business, and money laundering.
According to the indictment, between April 15, 2010 and April 16, 2013, Munoz prepared 123 fraudulent tax returns, nearly all of which claimed false dependents. The returns prepared by Munoz also claimed tax credits to increase the amount of income tax refund, including the Child Tax Credit, Additional Child Tax Credit and Child Care Credit, for which the taxpayers did not qualify.
This case was investigated by the Internal Revenue Service – Criminal Division and Homeland Security Investigations. Assistant U.S. Attorney Matt Wilson is prosecuting the case for the government.
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- indictment
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- https://www.justice.gov/usao-wdtn/pr/jackson-tax-preparer-indicted-preparing-false-income-tax-returns-0
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| participant_id | name | role | title | organization | location | age | nationality | status |
|---|---|---|---|---|---|---|---|---|
| 2901 | Carol Munoz | defendant | Carol’s Income Tax Service | Jackson, TN | 42 | indicted | ||
| 2902 | Matt Wilson | prosecutor | Assistant U.S. Attorney | U.S. Attorney's Office |
| agency_id | agency_name | abbreviation | role | office_location | agents_mentioned | contribution |
|---|---|---|---|---|---|---|
| 1897 | Internal Revenue Service – Criminal Division | IRS | investigation | investigated the case | ||
| 1898 | Homeland Security Investigations | investigation | investigated the case | |||
| 1899 | U.S. Attorney's Office | USAO | prosecution | Matt Wilson | prosecuting the case for the government |
| charge_id | charge_description | statute | severity | max_penalty | fine_amount | defendant | status | participant_id | cl_docket_id | count_num | is_1960 | verified_1960 | source | updated_at |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1500 | preparing false and fraudulent tax returns | Carol Munoz | indicted | 0 | enrichment | |||||||||
| 1502 | money laundering | Carol Munoz | indicted | 0 | enrichment | |||||||||
| 1501 | operating an unlicensed money transmitting business | Carol Munoz | indicted | 1 | enrichment | 2026-09-16T19:46:00+00:00 | ||||||||
| 3469 | operating an unlicensed money transmitting business, and money laundering | 1 | press | 2026-09-16T19:46:00+00:00 | ||||||||||
| 3470 | unlicensed money transmitting business, and money laundering | 1 | press | 2026-09-16T19:46:00+00:00 |
| fin_id | action_type | amount | currency | description | asset_type | defendant | status |
|---|---|---|---|---|---|---|---|
| 1581 | Carol Munoz |
| victim_id | victim_type | description | number_affected | loss_amount | geographic_scope | vulnerability_factors | impact_description |
|---|---|---|---|---|---|---|---|
| 863 | individual | taxpayers | 123 | Jackson, TN | claimed false dependents and tax credits for which they did not qualify |
| quote_id | quote_text | speaker_name | speaker_title | speaker_organization | quote_type | context | significance |
|---|---|---|---|---|---|---|---|
| 3162 | Carol Munoz, 42, of Jackson, TN was indicted for preparing false and fraudulent tax returns, operating an unlicensed money transmitting business, and money laundering. | U.S. Department of Justice | statement | Indictment details | Describes the charges against Carol Munoz |
| theme_id | theme_name | description | significance | related_statutes | geographic_scope | temporal_aspects | stakeholders |
|---|---|---|---|---|---|---|---|
| 2121 | Tax Fraud | Preparing false and fictitious income tax returns with false dependents and ineligible tax credits (Child Tax Credit, Additional Child Tax Credit, Child Care Credit). | Central charge leading to 123-count indictment, demonstrating systemic tax evasion. | Local | Historical trend | Law enforcement, Taxpayers, Defendant | |
| 2122 | Unlicensed Money Transmitting Business | Operating an unlicensed money transmitting business while preparing tax returns. | Supports charges of financial misconduct beyond tax fraud, indicating broader illegal financial operations. | Local | Historical trend | Law enforcement, Financial regulators, Defendant | |
| 2123 | Money Laundering | Laundering proceeds from fraudulent tax returns to conceal illegal gains. | Indicates intentional obfuscation of financial trails to evade detection. | Local | Historical trend | Law enforcement, Financial institutions, Defendant |
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