Senat was originally indicted on 11 counts of preparing bogus tax returns while operating American Justices Services and Tax from 2012 to 2016, costing the government $11.7 million.
He inflated customer tax refunds through use of fabricated business losses and nonexistent education expense. Also, after the Internal Revenue Service suspended two EFINs that Senat used, he began using nominees to obtain EFINs to continue operating.
Senat faces a maximum sentence of 10 years in prison for theft of government funds and three years for each count of aiding and assisting in the preparation of false returns. He also faces possible restitution, forfeiture, and monetary penalties.