Cutting was ordered to pay $1.4 million in restitution to the Internal Revenue Service for filing phony returns for which the IRS issued refunds. He was found guilty on six counts of aiding and assisting in the preparation of false and fraudulent tax returns.
Between 2008 and 2016, Cutting prepared about 477 fake returns, which he filed without identifying himself as a preparer and also filed for people who who weren't clients, including dead people. Besides stealing ID information for the returns, he hired recruiters to purchase taxpayer IDs.
Also, Cutting identified himself as a CPA even though his license expired 30 years ago.