Pensacola Tax Preparers Plead Guilty to Tax Fraud Conspiracy & Filing False Returns

Pensacola, Florida - D'ontrinique K. Johnson, formerly known as D'ontrinique K. Wilkerson, 30, and Tequilla D. Nairn, formerly known as Tequilla D. Robinson, 37, both of Pensacola, each pleaded guilty to one count of conspiracy to aid or assist in preparation of false tax returns and to stealing government money and filing false tax returns and three counts of filing a false tax return. Nairn additionally pleaded guilty to one count of aggravated identity theft and one count of wire fraud. The guilty pleas were announced by John P. Heekin, United States Attorney for the Northern District of Florida.

U.S. Attorney Heekin said: "This successful prosecution by my office should be a warning to fraudsters anywhere in the Northern District of Florida: your time is up. If you rip off the U.S. taxpayer by defrauding the federal government, you have punched a one-way ticket for yourself to federal prison. Vice President J.D. Vance is spearheading the whole-of-government effort to combat fraud, waste, and abuse wherever it exists, while the National Fraud Enforcement Division is laser-focused on investigating and aggressively prosecuting frauds against the U.S. Government, and my office will ensure fraudsters pay for their crimes."

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division ("Fraud Division"). The Fraud Division is investigating and prosecuting those who commit fraud against the American people. The Department's work to combat fraud supports President Trump's Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

Court documents reflect that Johnson worked as a tax preparer for Nairn, who owned and operated First Premium Solutions, a tax return preparation business in Pensacola. Between 2021 and 2023, Nairn and Johnson conspired to routinely prepare fraudulent federal income tax returns for their clients as well as fraudulent personal returns, collectively preventing the payment of more than $192,000 in federal taxes owed to the Internal Revenue Service. Nairn and Johnson knew the returns they prepared contained materially false items, such as fraudulent credits or business information, which were never provided to them by their clients. In 2020 and 2021, Nairn also fraudulently filed for and obtained unemployment insurance benefits from both Florida and Virginia by falsely claiming she was not working due to the COVID pandemic and had not applied for benefits from other states, all while working as a tax preparer and not reporting the additional benefits on her tax returns.

Johnson's sentencing is scheduled for May 19, 2026, at 1:00 P.M. and Nairn's sentencing is scheduled for October 8, 2026, at 9:00 A.M. in Pensacola, Florida, before United States District Judge T. Kent Wetherell, II. If convicted, Johnson and Nairn face up to 5 years' imprisonment for the conspiracy count and up to 3 years' imprisonment for each filing a false tax return count. Nairn additionally faces a mandatory consecutive 2 years' imprisonment for the aggravated identity theft count and up to 20 years' imprisonment for the wire fraud count.

The case was investigated by the Internal Revenue Service, Criminal Investigation and the Federal Bureau of Investigation. The case is being prosecuted by Assistant United States Attorney Alicia H. Forbes.

The United States Attorney's Office for the Northern District of Florida is one of 94 offices that serve as the nation's principal litigators under the direction of the Attorney General. To access public court documents online, please visit the U.S. District Court for the Northern District of FloridaLinks to other government and non-government sites will typically appear with the "external link" icon to indicate that you are leaving the Department of Justice website when you click the link. website. For more information about the United States Attorney's Office, Northern District of Florida, visit https://www.justice.gov/usao-ndfl.