Chat with an FTB Representative

Chino Hills Tax Preparers Sentenced for State Income Tax Fraud

tel 916.845.4800
Media Contact Only

Public Affairs Office
publicaffairsoffice@ftb.ca.gov

For Immediate Release

01.27.2011

A Chino Hills couple was sentenced on one count of income tax fraud, after pleading guilty in November 2010, the Franchise Tax Board (FTB) announced.

Al Vivo, 56, and Rachel Vivo, 48 were sentenced to serve 180 days in jail; pay FTB more than $262,800 restitution representing the unpaid tax, penalties and interest; and serve five years formal probation. Their sentences will run concurrent with the sentences they are currently serving in Riverside County where they were found guilty of similar charges last year.

The couple owned and operated a home-based tax preparation business, Vivo-Cota & Associates aka Vivo & Associates. They were found to have understated their business income by more than $1.1 million. The Vivos also falsely claimed the Child and Dependent Care credit for expenses that were never paid and for a child whose age made the child ineligible for the credit. In the Riverside County case, the Vivos filed a false personal tax return and aided in the preparation three false income tax returns for their own workers.

San Bernardino County Superior Court Judge Alexander Martinez handed down the sentence today in Division C3 of the Chino Court. San Bernardino County Deputy District Attorney Daniel Silverman prosecuted the case.

With tax season now underway, FTB reminds taxpayers to check your preparer’s credentials to ensure the preparer meets your specific needs. Your California options are: registered preparer, enrolled agent, certified public accountant or attorney. Review your preparer’s history with the various licensing authorities below:

  • California Tax Education Council (CTEC) for CTEC Registered Tax Preparers (CRTPs).
  • IRS for Enrolled Agents (EAs).
  • California Board of Accountancy for CPAs.
  • California State Bar for Attorneys.

For more information on other taxes and fees in California, visit: taxes.ca.gov.

Connect With Us
Twitter | Facebook | YouTube