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herbal remedy; and other highlights of recent tax cases. Kissimmee, Florida: Tax preparer Joseph Amaya has been sentenced to a year in prison for aiding and assisting in the preparation of false returns. From 2014 through about 2018, Amaya co-owned and managed the tax prep business Tax Machine. Amaya knowingly prepared and filed and trained employees to prepare and file numerous false and fraudulent returns on behalf of clients. He and his employees created bogus expenses or deliberately overstated such deductible expenses as unreimbursed employee expenses, gas, mileage, medical and dental expenses, and gifts to charity. Amaya also trained employees to include false claims of net business losses on returns. Tax loss was some $1.6 million.

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