Lewis pleaded guilty to conspiracy and filing a false return, earning more $1 million in commissions while promoting and selling the illegal tax shelters from about 2014 through at least 2019. CPAs Jack Fisher and James Sinnott has received sentences of 25 and 23 years respectively in prison.

The IRS said in 2019 alone, Lewis helped 15 clients preparer 2018 returns that claimed nearly $14 million in bogus deductions based on backdate documents, causing a tax los of nearly $5 million.

Lewis failed to fully report commissions by reporting them on tax returns in his children’s names.