An Ocoee man who operated a fraudulent tax preparation business over a four-year period has been sentenced to federal prison.
On Tuesday, U.S. District Judge Roy B. Dalton sentenced James Fednor Meristin to three years’ imprisonment for conspiracy to defraud the United States. Meristin pleaded guilty to the charge in May of 2025.
According to court records, Meristin and other unidentified co-conspirators operated a tax preparation business, Kings and Queens Multi Services, between 2019 and 2023. The business prepared and filed fraudulent returns for its clients.
Specifically, Meristin and his co-conspirators maximized client refunds by claiming COVID-related sick and family leave credits, which the taxpayer was not entitled to. As a result, “excessive returns” were generated for those clients, prompting Meristin and his co-conspirators to “charge and receive exorbitant fees for their tax preparation services,” which reached as high as $20,000 per return.
Meristin also admitted that there were “deficiencies and fraudulent items” in his own tax returns.
Following his sentencing hearing on September 9, 2025, Meristin was ordered by the court to pay $2,338,675 in restitution to the Internal Revenue Service (IRS).
“Filing false tax returns is stealing from the U.S. government,” said Special Agent in Charge Ron Loecker, IRS Criminal Investigation Tampa Field Office. “Whether it is the taxpayer or tax preparer defrauding the government, IRS Criminal Investigation special agents will continue pursing and holding accountable individuals who violate our tax system.”
This case was investigated by the IRS Criminal Investigation division, and it was prosecuted by Assistant U.S. Attorney Robert D. Sowell.