Beatriz Toledo, owner of Immigration and Tax Service Group LLC in Hialeah, Florida, was indicted in 2024 and sentenced to nearly 5 years in federal prison and $20 million restitution for preparing approximately 7,800 false tax returns for tax years 2017–2021 claiming fabricated residential energy credits, false itemized deductions, and inflated business expenses — continuing her fraud despite a 2010 permanent injunction explicitly prohibiting her from preparing false returns, collecting $7.1 million in preparation fees from clients' refund checks.

Immigration and Tax Service Group LLC / Beatriz Toledo — $20 Million Tax Fraud Despite Injunction, Hialeah (2024)

Outcome: Beatriz Toledo, owner of Immigration and Tax Service Group LLC in Hialeah, South Florida, was indicted in 2024 and sentenced to nearly five years in federal prison plus one year supervised release and $20 million in restitution to the IRS for willfully preparing approximately 7,800 false and fraudulent tax returns for tax years 2017 through 2021 — violating a 2010 permanent injunction that explicitly prohibited her from preparing false tax returns, while collecting approximately $7.1 million in preparation fees directly from clients' refund checks.

Immigration and Tax Service Group LLC operated as a tax preparation service in Hialeah, Florida, primarily serving the South Florida Hispanic immigrant community. Owner Beatriz Toledo had been the subject of a prior IRS enforcement action that resulted in a permanent injunction issued against her in 2010 specifically prohibiting her from preparing false tax returns for others. Despite this court order, Toledo continued operating a tax preparation business and systematically preparing fraudulent returns for over a decade after the injunction was imposed.

From tax years 2017 through 2021, Toledo prepared and filed approximately 7,800 tax returns for clients that incorporated three primary fraudulent techniques: false claims for Residential Energy Credits for energy-saving home improvement expenses that clients had not actually incurred; fabricated state and local sales tax deductions on Schedule A itemized deductions; and inflated or entirely false business expense claims on Schedule C. These fraudulent entries collectively reduced clients' taxable income and generated approximately $20 million in refunds that clients were not entitled to receive. Toledo's fee structure — collecting preparation fees directly from clients' refund checks — aligned her financial incentive with maximizing fraudulent refund amounts.

The 2024 indictment and prosecution represent IRS Criminal Investigation's response to Toledo's sustained violation of the 2010 permanent injunction, reflecting the most serious recidivism category: continuing the precise conduct a court had permanently prohibited.

Primary Source: IRS Criminal Investigation — Hialeah Tax Preparer Sentenced to Prison for $20 Million IRS Fraud