Former Maui Tax Preparer Pleaded Guilty To Tax Violations
A former tax preparer on Maui pleaded guilty on Thursday, May 16, 2019, to 14 counts of aiding and abetting the preparation of false and fraudulent 2014 State of Hawaiʻi tax returns. Pursuant to a plea agreement, the state will be dismissing 12 counts (counts 15-26) against Nicole Rapoza, officials with the state Department of Taxation announced.
Rapoza was charged on Jan. 7, 2019 in Circuit Court with 26 counts of aiding and abetting the preparation of false and fraudulent 2014 tax returns. Rapoza faces imprisonment of not more than three years, or probation and a fine of not more than $100,000 per count when sentenced.
Rapoza was previously convicted in 2016 for filing false and fraudulent 2012 and 2013 tax returns in violation of HRS Section 231-36.
Sentencing is scheduled for Aug. 9, 2019 at 9 a.m. before Second Circuit Court Judge Richard Bissen.
This investigation was coordinated by the Department of Attorney General and the Department of Taxation.