The defendant bought and sold minors' identities to be claimed as dependents
Date: February 28, 2020
PHILADELPHIA – Nvahbulai "Kosh" Quisiah of Philadelphia, PA was convicted today after a jury trial on charges of preparing false tax returns, aggravated identity theft and related crimes.
As the owner and operator of a Philadelphia-based tax preparation business on Woodland Avenue, First Premier Tax Service also d/b/a Kosh & Associates, the defendant prepared tax returns for clients that fraudulently inflated itemized deductions, claimed fictitious Schedule C businesses, and claimed false dependents for tax years 2009 through 2016. This resulted in inflated tax refunds for his clients to which the clients were not entitled. Quisiah also bought and sold the personal identifying information of children in order to falsely claim the children as dependents on tax returns.
"When people like Mr. Quisiah cheat the tax system, they victimize the hard-working taxpayers of America", said Guy Ficco, Special Agent in Charge of IRS-Criminal Investigation. "Today's verdict hopefully shows other potential criminals that the Special Agents of IRS-CI are working every day to protect the integrity of the tax system."
"Today's verdict serves as a reminder to tax preparers (and tax payers) as we find ourselves in the middle of tax season: don't try to defraud the federal government," said U.S. Attorney McSwain. "When tax preparers fraudulently inflate tax refunds, every honest American tax payer loses. My Office will continue to work with our federal partners here and in Washington D.C. to investigate and prosecute these crimes."
"The Justice Department and the IRS will continue to vigorously investigate and prosecute corrupt tax return preparers," said Principal Deputy Assistant Attorney General Richard E. Zuckerman. "Preparing false tax returns for clients, and using minors' identities to do so, will not be tolerated."
The defendant faces a mandatory minimum sentence of two years' imprisonment for aggravated identity theft, and up to a maximum of 89 years' imprisonment for the other convictions of conspiracy, wire fraud, and preparing false tax returns.
The case was investigated by the Internal Revenue Service's Criminal Investigation Division and is being prosecuted by Assistant United States Attorney Anthony Wzorek and Department of Justice Tax Division Attorney Ann M. Cherry.