Date: November 8, 2023 Contact: newsroom@ci.irs.gov A federal jury in Jackson, Mississippi, convicted Adam Earnest, Christopher Randell and James Klish yesterday of conspiracy to defraud the United States. Earnest and Randell were separately convicted of individual counts of preparing false tax returns. According to court documents and evidence presented at trial, Earnest, Randell and Klish worked at Sunbelt Tax Services, a return preparation business with a primary office located in Jackson. Earnest, Randell and Klish conspired together and with others at Sunbelt Tax Services to fraudulently claim inflated tax refunds for clients by reporting false education credits, itemized deductions and business profits or losses. Earnest and Klish also created at least four tax returns for some of their clients claiming false items. A sentencing hearing is scheduled for Feb. 22, 2024. Each defendant faces a maximum penalty of five years in prison for conspiracy to defraud the United States, and Earnest and Randell face a maximum penalty of three years in prison for each false return count on which they were found guilty. They also each face a period of supervised release, restitution and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department's Tax Division made the announcement. IRS-Criminal Investigation is investigating the case. Trial Attorneys Patrick Elwell, Zachary Cobb and Mary Frances Richardson of the Tax Division are prosecuting the case.