Joyce, a Democrat, was indicted on indicted on 113 counts including racketeering, fraud, money laundering, extortion and obstruction as part of a scheme to trade his political influence for cash and bribes. However, these were dismissed after the 58-year old legislator died on September 27 from a drug overdose.

Nardozzi, 68 of Waltham was convicted of stealing about $600,000 that should have been reported on Joyce’s corporate tax return and applying it to his personal return. He was also convicted creating  a simplified-employee pension plan (SEP) for Joyce and his wife, they were not entitled to, which  enabled them to defer taxes on more than $400,000 in income that Joyce falsely attributed to his wife.

In addition, the CPA helped Joyce perform an illegal rollover of the SEP account  to purchase stock in a private company without following the IRA rollover rules.