Rocky Mount Tax Preparer Pleads Guilty in $3.9M Fraud Scheme

WILMINGTON, N.C. - A Rocky Mount woman, Angela Dickens, 54, pleaded guilty in federal court to one count of aiding and assisting in the preparation of false tax returns resulting a tax loss of approximately $3,900,000. Dickens faces a maximum penalty of 36 months in prison when sentenced in November 2026. She has agreed to pay restitution to the Internal Revenue Service (IRS).

"What a shocking abuse of trust for a tax return preparer to file hundreds of fraudulent federal income tax returns. No longer will we tolerate the petty misery of the destruction of society by vicious selfishness. Let this sentence serve as a warning to others considering the same dirty deeds: We will find you and prosecute you. Cheaters. Never. Win," said U.S. Attorney Ellis Boyle.

Dickens operated Empire Tax Service, later renamed K&J Tax Service, in North Carolina. From 2017 to 2023, Dickens and at least one co-conspirator fraudulently filed hundreds of tax returns by inflating "Other 1099 Withholding" amounts. Their scheme inflated taxpayer refunds and allowed them to take excessive fees from those refunds. A tax return preparation business gathers clients' financial information, organizes it, and files their federal and state tax returns accurately. It aims to guide clients through the tax process efficiently, lawfully, and with as little stress as possible.

"Tax return preparers who try to defraud the tax system should be aware that IRS Criminal Investigation will expose these schemes and work with the U.S. Attorney's Office to hold those responsible accountable," said Special Agent in Charge Donald "Trey" Eakins of IRS Criminal Investigation's Charlotte Field Office. "Today's plea is a reminder to those who might consider preparing false tax returns that IRS-CI will continue their aggressive pursuit of those who attempt to defraud the United States tax system."

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.

Ellis Boyle, U.S. Attorney for the Eastern District of North Carolina made the announcement after Chief U.S. District Judge Richard E. Myers II accepted the plea. The Internal Revenue Service, Criminal Investigations is investigating the case.

A copy of this press release is located on our website. Related court documents and information can be found on the website of the U.S. District Court for the Eastern District of North CarolinaLinks 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. or on PACERLinks 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. by searching for Case No. 5:26-CR-126-M-1.