Two preparers face a possible 80 years in prison each and maximum fines of $6.6 million after being convicted of conspiring to defraud the United States and aiding and assisting in the preparation of false tax returns. A jury in the U.S. District Court for the Middle District of Alabama convicted James E. Moss and Avada L. Jenkins for crimes related to preparation of returns at Flash Tax, a Montgomery, Ala.-based business owned by Moss. Evidence presented at the trial proved that Moss and Jenkins, a Flash Tax employee, inflated the refunds due customers in returns they prepared. The estimated tax loss to the government was more than $75,000. A sentencing date has not been scheduled. Moss, Jenkins and three other employees of the firm  Lutoyua N. Thompson, Chiquita Q. Broadnax and Melinda M. Lambert were indicted in June on with one count of conspiracy to defraud the United States and 27 counts of assisting in the preparation of false tax returns.