TAMPA, Florida — Timothy Smith, age not provided, of Tampa, Florida, has been sentenced to six years and six months in federal prison for conspiracy to commit wire fraud and aiding and assisting in the filing of false and fraudulent tax returns.
U.S. District Judge Steven D. Merryday also ordered Smith to forfeit $274,000, the proceeds of his criminal conduct, and to pay $1,637,829.64 in restitution to the Internal Revenue Service (IRS), according to a press release from the U.S. Attorney’s Office. Smith entered a guilty plea on September 26, 2025.
Court documents reveal that from January 2023 through February 2024, Smith engaged in a scheme to defraud the IRS by preparing or assisting in the preparation of 97 false tax returns for 92 taxpayers, including himself, for tax years 2022 and 2023. The fraudulent returns included falsified Schedules A, C, and 1, as well as fake Forms W-2G, with fabricated figures for gambling winnings, losses, and federal tax withholding amounts…