The U.S. Attorney’s Office for the Northern District of Texas joins DOJ Fraud Division, IRS and IRS-CI in National Tax Enforcement Surge exposing $490 million in tax fraud

DALLAS - United States Attorney for the Northern District of Texas Ryan Raybould today announced several legal proceedings as part of a nationwide enforcement actions led by the Justice Department's National Fraud Enforcement Division, the Internal Revenue Service and Internal Revenue Service Criminal Investigation targeting tax fraud and related offenses. The Northern District of Texas was key participant in this surge effort.

Between early September and today, federal prosecutors across the country facilitated fraud enforcement actions spanning over 70 criminal defendants, including approximately 31 newly charged defendants, reaching approximately490 million dollars in intended loss to American taxpayers.

"Every dollar lost to tax fraud is a dollar stolen from the American public," said U.S. Attorney Ryan Raybould. "These enforcement actions make one thing unmistakably clear: fraudsters who cheat the tax system will be held accountable. By working in close partnership with the Fraud Division, IRS and IRSCI, we are restoring trust in the system and ensuring that those who attempt to evade their obligations are brought to justice. This surge reflects our shared commitment to fairness, integrity, and protecting hardworking taxpayers."

"Tax fraud is a crime that comes with a litany of victims," said Special Agent in Charge Christopher J. Altemus Jr., of IRS-CI's Texas Field Office. "Criminal return preparers often steal the identities of the taxpayers that hire them, steal large chunks of the fraudulent refunds and target the communities that can least afford it. Employment tax fraud steals from your personal contributions to Social Security, Medicare and other programs you thought you were paying into. Tax evaders simply want to enjoy their lives by having you and I pay for it "We are taking back what they stole and taking away their freedom to deter them from stealing again, but that won't stop every criminal. If you don't want to be a victim, select your return preparer carefully, avoid the temptation for a fraudulent better refund and report suspected fraud on IRS.Gov."

Notable cases

United States v. Duncan John MacDonald a.k.a. Duncan John a.k.a. DJ, Sarah Duren, Richard Ronald Cayce a.k.a. Richard Ronald and Thomas Weickgenant (Indictment)

On Sept. 22, a federal grand jury returned a 24-count indictment against MacDonald, Duren, Cayce and Weickgenant (collectively, the "Defendants") for allegedly engaging in a scheme to defraud the United States through the promotion, sale and facilitation of a fraudulent tax shelter.

According to the indictment, the Defendants encouraged high-income individuals to illegally evade income taxes by selling those clients so-called copyrighted, irrevocable, complex, non-grantor, discretionary, spendthrift trusts (the "Abusive Trusts"). At the Defendants' direction, clients used the Abusive Trusts to unlawfully shield approximately 90%o of their income from taxation

In total, the Abusive Trust scheme illegally sheltered more than $ 1.5 billion of clients' income from taxation and caused an estimated loss to the United States Treasury exceeding $200 million. In sum, the Defendants collectively earned millions of dollars in fees selling these Abusive Trusts.

The defendants are charged with the following offenses and, if convicted, face the following maximum prison sentences:

Assistant U.S Attorney Eric B. Chen of the Northern District of Texas and Assistant Deputy Chief William Montague and Trial Attorney Max Willner-Giwerc of the National Fraud Enforcement Division's Tax Section are prosecuting the case.

United States v. Theodore Henderson (Sentencing)

Theodore James Henderson, 51, from Coppel, Texas, was sentenced to 57 months in federal prison and ordered to pay over $300,000 in restitution to the IRS for the preparation and filing of false tax returns Sept. 29.

According to court documents, Henderson registered with the IRS as an authorized tax preparer for third party taxpayers. Beginning in 2015 Henderson intentionally included false losses for Schedule C business in multiple clients' tax returns. Starting in 2020, Henderson selected refund anticipation advances for his clients from a financial institution. The financial institution then issued the advances and deposited the funds onto debit cards that were in Henderson's possession. Henderson withdrew those anticipation advances from the debit cards, stealing the fraudulently obtained tax refunds from his clients for his own personal use. Henderson pleaded guilty in September 2025 to one count each of preparing false tax returns and bank fraud. He was initially charged with 22 counts of tax fraud and eight counts of bank fraud.

Assistant U.S. Attorney Elise Alendifer prosecuted the case.

United States v. John Fitzgerald (Superseding Indictment)

John Fitzgerald, 60, formerly of Grand Prairie, surrendered to federal authorities on Sept. 29, after a federal grand jury indicted him for filing false tax returns that failed to report income he misappropriated from his employer.

According to the superseding indictment, from 2018-2021, Fitzgerald allegedly underreported approximately $1.5 million in income on his federal income tax returns that he had misappropriated from his employer, resulting in about $550,000 in underreported taxes.

If convicted, Fitzgerald faces a maximum penalty of three years in prison on each of the three counts.

Assistant U.S. Attorney Elise Alendifer is prosecuting the case.

United States v. Anderson Condoll, Jr. (Plea)

Anderson Condoll, Jr., 44, from The Colony, Texas, filed plea papers admitting to one count of tax evasion Aug. 10, and formally pleaded guilty on Oct. 6.

According to plea papers, Condoll, Jr. admitted that he owed $437,245 in federal income taxes spanning 2014-2025. The defendant admitted that he would file Forms W-4 with his employers falsely claiming to be exempt from income taxes, causing his employers to not withhold income taxes from his wages.

A grand jury indicted Condoll, Jr. in April 2026 on five counts of tax evasion for years 2019-2023. Condoll, Jr. faces up to five years in federal prison.

Assistant U.S. Attorney Ignacio Perez de la Cruz is prosecuting the case.

This press release details one way in which this office has contributed to ensuring that all Americans pay their fair share. To see the successes of other offices, please see this press release.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division ("Fraud Division"). The Fraud Division is laser-focused on 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.

An indictment is merely an allegation of criminal conduct and defendants are presumed innocent until proven guilty in a court of law.

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