Michelle Mann
Dothan Eagle, Ala.
(TNS)
A Dothan, AL, tax preparer was sentenced to 57 months in federal prison for “aiding and assisting in the preparation and filing of false tax returns,” said Middle District of Alabama U.S. Attorney Thomas Govan Friday.
Carlotta Elaine Lampley, 41, who opened a tax preparation service in Dothan in 2015, will have three years of supervised release following her 57-month prison sentence, Govan said. “There is no parole in the federal system,” he said.
During the sentencing Sept. 10, the court also ordered Lampley to pay restitution in the amount of $314,247, which includes $62,915 associated with her own tax returns and $251,332 associated with tax returns she aided and assisted other taxpayers in filing, Govan said. “The estimated actual loss amount from Lampley’s false tax-return scheme over the full period of her criminal conduct exceeded $2.1 million,” he said.
Govan said Lampley prepared and filed false tax returns for herself and multiple clients during tax years 2020 through 2025. A federal grand jury subsequently indicted Lampley, and she was arrested on Sept. 24, 2025, he said.
As a condition of her pretrial release, Lampley was prohibited from committing any new violations of law while awaiting trial, he said.
Despite being under federal indictment and released on bond, Lampley continued to prepare false tax returns, Govan said. “On Jan. 22 of this year, she prepared a tax return for a client that falsely claimed the client operated a business and had earned a profit from that business, even though the client did not operate such a business and had never told Lampley that the client did,” Govan said.
Lampley also falsely reported “other earned income” for the client despite knowing that the client had not received such income, Govan added.
Govan said Lampley admitted that she knew the false statements were material and were intended to affect the client’s federal tax liability in a manner that benefited the client at the expense of the Internal Revenue Service and the American taxpayer. The conduct also violated the terms of her pretrial release and resulted in an indictment charging Lampley with additional criminal conduct, he said.
Govan said that in her plea agreement, Lampley admitted that in 2024 she prepared and filed a federal income tax return for herself for the 2023 tax year that falsely reported her income as $52,343. Lampley said she knew the reported income was false because it failed to include fees she earned from preparing clients’ tax returns and withheld from their refunds, Govan said.
“While on federal pretrial release and under an explicit order not to commit additional crimes, she continued preparing false tax returns,” Govan said. “Her decision to disregard both the law and the conditions of her release resulted in additional criminal charges and a significant federal prison sentence.”
“As a tax preparer, Lampley had a responsibility to prepare and submit accurate tax returns for herself and her clients,” said Special Agent in Charge Demetrius Hardeman from the IRS Criminal Investigation Atlanta Field Office. “She failed to fulfill that responsibility to obtain fraudulent refunds. IRS Criminal Investigation special agents will investigate unscrupulous tax preparers, and they will be held accountable for their actions.”
Photo credit: Pixabay
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© 2026 Dothan Eagle, Ala. Visit dothaneagle.com. Distributed by Tribune Content Agency LLC.
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