GRAND JUNCTION The U.S. Attorney s Office for the District of Colorado announces that Trenton Switzer of Gypsum, CO pleaded guilty for willfully making and subscribing a false tax return.
According to the filed information and the stipulated facts in the plea agreement, Switzer created a nonprofit corporation in Colorado called the Church of Divine Sovereignty. During the 24 hours that this corporation legally existed, Switzer obtained an Employer Identification Number and opened a bank account in its name. Later, Switzer deposited $250,000 in the account and informed his return preparer that these deposits were charitable contributions. After determining that Switzer s Church of Divine Sovereignty did not qualify as a charitable organization, the preparer advised Switzer that the payments were not deductible. Despite these warnings, Switzer nevertheless signed and personally filed his 2015 U.S. Federal Tax Return, falsely claiming a $250,000 charitable contribution deduction.