60岁的布朗克斯报税员拉斐尔·阿尔瓦雷斯（Rafael Alvarez）被指控犯下了美国历史上规模最大之一的税务欺诈案。
纽约南区联邦检察官、美国国税局（IRS）纽约特别调查组负责人、联邦调查局（FBI）纽约分局助理主管以及财政部调查副总监共同宣布了一份起诉书，指控这位被称为“魔术师”的拉斐尔共谋诈骗美国政府，协助及教唆提交虚假联邦税表，企图妨碍税法实施，做出虚假陈述，以及严重身份盗窃。
“魔术师”这一称号的由来，据联邦检察官称，是因为拉斐尔在伪造客户报税表方面技术高超，能让客户的税务负担“消失”。此次由多位高级官员联合宣布起诉书，显然是这位“魔术师”命运的重大转折。
起诉指出，拉斐尔涉嫌策划大规模阴谋，提交了数万份包含虚假信息的联邦个人所得税申报表，欺诈性地减轻个人税负，并向IRS做出虚假陈述，包括虚构投资损失、虚假商业开支以及申请不符合资格的税收优惠。拉斐尔于2024年4月15日被捕，现正接受曼哈顿联邦法院治安法官凯瑟琳·帕克（Katherine Parker）的审理。
拉斐尔多年来通过刑事税务欺诈，已使国税局损失超过1.2亿美元。财政部稽查总署调查副总监强调，虽然拉斐尔被称为“魔术师”，但他无法凭空消除这些指控。他被控组建犯罪团伙，提交近9万份虚假税表，且其公司在三年内获利超过1500万美元。
“魔术师”拉斐尔的欺诈行为不是魔术，而是对税务系统完整性的严重蔑视。此案正值报税季，提醒所有税务专业人士：企图欺骗公共财政将付出沉重代价。联邦调查局不会容忍任何为私利窃取政府财产的行为。
Rafael Alvarez, a 60-year-old tax preparer from the Bronx, has been charged in one of the largest tax fraud cases in U.S. history.
The U.S. Attorney for the Southern District of New York, the IRS Special Agent in Charge of New York, the FBI Assistant Director of the New York Division, and the Deputy Director of Treasury Investigations jointly announced an indictment accusing the so-called “Magician” Rafael of conspiring to defraud the United States, aiding and abetting the filing of false federal tax returns, attempting to obstruct the enforcement of tax laws, making false statements, and aggravated identity theft.
The nickname “Magician” comes from Rafael’s highly skilled methods in fabricating clients’ tax returns, effectively making their tax liabilities “disappear,” according to federal prosecutors. Being indicted by such high-level officials is likely the most unfortunate moment in Rafael’s life.
The charges stem from allegations that Rafael orchestrated a large-scale conspiracy, submitting tens of thousands of federal individual income tax returns containing false information, fraudulently reducing tax liabilities, and making false statements to the IRS. This includes fabricated investment losses, fake business expenses, and claims for ineligible tax credits. Rafael was arrested on April 15, 2024, and is currently before U.S. Magistrate Judge Katherine Parker in Manhattan federal court.
Over his career, Rafael’s criminal tax fraud scheme caused the IRS to lose more than $120 million. The Deputy Director of Treasury Investigations emphasized that while Rafael is called a “Magician,” he cannot simply make these charges disappear. He is accused of running a criminal enterprise that submitted nearly 90,000 false tax returns, with his company earning over $15 million in revenue in just three years.
The “Magician” Rafael’s fraud is not real magic but a blatant disregard for the integrity of the tax system. This indictment, issued during tax season, serves as a strong warning to tax professionals: attempts to defraud public finances will have serious consequences. The FBI will not tolerate those who steal government property for personal gain.