The owner of Kissimmee tax and accounting group 1 Plus does not appear in a search for a license as a public accountant, but he is now found guilty of tax evasion and embezzlement.
Marcos Tejeda was sentenced to a year and a half in federal prison and restitution of $131,978 after pleading guilty in federal court in Orlando to two counts of fraud and misrepresentation. He was arrested by his client, named in his guilty plea as “SM” and the Internal Revenue Service-Criminal Investigations.
According to Tejeda’s admission, SM used 1 Plus for personal and business accounting work from 2016 to 2018. This included preparing tax returns for SM’s businesses.
In 2016 and 2017, Tejeda prepared two statements each year. Returning with the honest numbers, including estimated payments already made, Tejeda presented to SM For 2016, SM owed $55,746 and had paid $20,000 in estimated payments. Those numbers were $56,577 and $40,000, respectively, for 2017.
The fraudulent tax return with false figures for gross business income, capital gains, etc. from SM went to the IRS. The 2016 fugazy return said SM only owed $578 in taxes, $55,168 less than the honest total. The 2017 tax return showed SM only owed $158 in taxes, $56,419 in reality. Neither mentioned the estimated tax payments made.
“Tejeda sent the incorrect tax amounts to the IRS on SM’s behalf and kept the money SM deposited in the company’s bank account for his personal benefit,” Tejeda’s admission states. .
Tejeda admitted to SM that he never sent the estimated payments to the IRS. SM had given Tejeda $20,175.74 in 2016 for estimated quarterly payments, $53,207.72 in 2017 and $46,946 in 2018, totaling $120,329.46 misappropriated from SM
Additionally, Tejeda threw a 1 Plus employee under the bus as SM’s 2016 tax preparer, even using his preparer tax ID number without his knowledge.