Miller was indicted on one count of corruptly endeavoring to obstruct and impede the due administration of the Internal Revenue laws and one count of aiding and assisting in the preparation of false tax returns. He faces a maximum of three years in prison and a maximum fine of $250,000 on each count if convicted.

The indictment alleges Miller told clients to create Subchapter S corporations and corporate bank accounts into which they would deposit personal income and to use the bank accounts to pay personal expenses. He is also accused of preparing false individual and corporate tax returns for these clients who then claimed personal expenses as business expenses.

Miller is also accused of making false and misleading statements to the IRS special agents who were investigating his clients for possible criminal acts.