Hoang also must serve 24 months of supervised released, perform 240 hours of community service and pay $331,896 in restitution to the Internal Revenue Service. He was barred from preparing federal tax returns for others in 2008

Hoang operated as John T. Hoang CPA and was one of two partners who owned Tax-Smart Technology Services and worked from various locations in Washington D.C. and Fairfax, Va., from January 2005 through April 2007. Although he earned about $1 million in 2004, $2 million in 2005 and $3 million in 2006, Hoang did not file federal income tax returns or pay income taxes for himself or his businesses during this period.

He admitted that he prepared at least 24 fraudulent returns for tax years 2004 through 2006 for which the tax loss averaged $30,000. This was accomplished by creating fictitious business income and expenses for what was purported to be technology licensing business and creating fake losses from business activity. In his plea agreement, Hoang said his action caused more than $1.5 million in tax losses to the government.