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Chino Hills Tax Preparers Sentenced for State Income Tax Fraud

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Public Affairs Office
Brenda Voet

For Immediate Release

04.30.2010

Sacramento – A Chino Hills couple was sentenced today on four counts of income tax fraud, after being found guilty by a jury last fall. The fraud occurred when they filed a false state personal income tax return for tax year 2000, announced the Franchise Tax Board (FTB).

Aloysius (Al) Vivo, 56, and Rachel Vivo, 47 were sentenced to serve more than eight months in Riverside County Sheriff’s Work Program, pay restitution of $156,485, and serve five years formal probation.

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 $117,000. The Vivos also falsely claimed the Child and Dependent Care (CDC) credit for expenses that were never paid and for a child whose age made them ineligible for the credit.

The Vivos are currently facing criminal prosecution in San Bernardino County where they are alleged to have filed fraudulent 2001 through 2003 personal income tax returns. It appears the couple failed to report more than $1.1 million in gross receipts from their tax preparation business over these three years. The couple again claimed the CDC credit on their 2001 return for expenses that were allegedly never paid and for a child whose age made them ineligible for the credit.

Riverside County Superior Court Judge Larrie R. Brainard handed down the sentence in Division C3 of the Corona Court. Riverside County Deputy District Attorney Homan Hosseinioun prosecuted the case.

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

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