Executive Summary
Laws and Precedent
An Ocoee, Florida man, James Fednor Meristin, was sentenced to three years in federal prison on Tuesday for his role in operating a fraudulent tax preparation business that defrauded the United States government of over $2.3 million. U.S. District Judge Roy B. Dalton also ordered Meristin to pay $2,338,675 in restitution to the Internal Revenue Service (IRS). Meristin had previously pleaded guilty to conspiracy to defraud the United States on May 6, 2025.
Details of the Fraudulent Scheme
According to court documents, Meristin and his co-conspirators operated a business called Kings and Queens Multi Services between 2019 and 2023. This operation was responsible for preparing and filing numerous false and fraudulent tax returns on behalf of its clients.
The fraudulent returns were specifically designed to inflate client refunds by claiming various credits for which taxpayers were not entitled. A primary method involved falsely claiming COVID-related sick and family leave credits. By generating excessive refunds, Meristin and his associates were able to charge exorbitant fees for their services, with some clients paying as much as $20,000 per return.
Meristin further admitted to including deficiencies and fraudulent items within his own personal tax returns, indicating his direct involvement in the illicit activities beyond the business operations.
Law Enforcement Response
Special Agent in Charge Ron Loecker of the IRS Criminal Investigation Tampa Field Office emphasized the severity of such offenses. “Filing false tax returns is stealing from the U.S. government,” Loecker stated. He added that IRS Criminal Investigation special agents are committed to pursuing and holding accountable individuals who violate the nation’s tax system, whether they are taxpayers or tax preparers.
Investigation and Prosecution
The case was thoroughly investigated by the Internal Revenue Service – Criminal Investigation, highlighting the agency’s dedication to uncovering and prosecuting tax fraud. Assistant United States Attorney Robert D. Sowell led the prosecution, securing Meristin’s conviction and subsequent sentencing.
The sentencing of James Fednor Meristin underscores the Justice Department’s ongoing commitment to prosecuting individuals who exploit the nation’s tax system for personal gain, reinforcing the integrity of federal tax laws and ensuring accountability for financial misconduct.
