Date: May 7, 2026
Contact: newsroom@ci.irs.gov
MIAMI — A federal judge accepted the guilty plea of a South Florida tax preparer who prepared and submitted false tax forms to support more than 200 fraudulent loan applications under the Coronavirus Aid, Relief, and Economic Security (CARES) Act’s Paycheck Protection Program (PPP).
According to court documents, Roody Metelus of Westlake owned and operated JRS Tax Services, LLC, in Dania Beach. From approximately January 2021 through January 2022, Metelus worked with others to fabricate tax documents for clients — many of whom were wage earners — to falsely portray them as self-employed business owners eligible for PPP funds.
“Pandemic relief programs were created to help small businesses survive an economic crisis, not to enrich tax preparers through fraud,” said U.S. Attorney Jason A. Reding Quiñones for the Southern District of Florida. “This defendant fabricated tax records, exploited his clients’ trust, and helped generate more than $4.1 million in fraudulent loan applications to steal taxpayer-funded relief. Those who abuse emergency government programs for personal gain will be prosecuted, and they will not keep the proceeds of their crimes.”
“Tax fraud is fraud, and this defendant is now a felon,” said Special Agent in Charge Ron Loecker of the IRS Criminal Investigation (IRS-CI), Florida Field Office. “I caution anyone thinking of submitting false documents to the United States Government or defrauding federal relief programs. You will face a similar fate.”
Using these false records, Metelus and his co-conspirators sought more than $4.1 million in PPP loans. Approximately 116 of those applications were funded, resulting in roughly $2.3 million in proceeds. Metelus required clients to pay him a percentage of the loan funds once disbursed.
Metelus pleaded guilty to one count of conspiracy to commit wire fraud. He faces a maximum sentence of five years in prison. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
U.S. Attorney Reding Quiñones and Special Agent in Charge Loecker made the announcement.
The IRS-CI, Florida Field Office, is investigating the case.
Assistant U.S. Attorney Aimee Jimenez is prosecuting the case. Assistant U.S. Attorney Daren Grove is handling asset forfeiture.
IRS-CI is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 18 field offices located across the U.S. and maintains an international presence through attaché posts abroad.