HOUSTON – An income tax return preparer has been ordered to prison for willfully aiding and assisting in the preparation of a false income tax return for a client, announced U.S. Attorney Kenneth Magidson along with Lucy Cruz, special agent in charge of Internal Revenue Service-Criminal Investigation.

Simon Makangula pleaded guilty Oct. 15, 2014 and was sentenced on Friday.

U.S. District Judge Gray H. Miller ordered Makanagula to serve 18 months in federal prison and he must pay $51,645 in restitution to the IRS.

Makangula was convicted of assisting in the preparation of one false U.S. Individual Income Tax Return.

According to the plea agreement filed in the record of the case, Makangula admitted that the return contained two false dependents, a false refundable education credit, a false earned income credit and a false Schedule C loss from a sole proprietorship that the taxpayer did not have. Makangula admitted that the tax loss on the return in question was approximately $9,731.