Greene allegedly used an alias, Olivia Mayo, and that after that Internal Revenue Service rejected her application for a preparer ID number, she hired others to obtain ID numbers in their names for her to use. The tools the two are alleged to have used include the unjustified claims for fuel tax, earned-income credit, work pay and educational credits.

The complaint noted that half the returns filed by Green claimed the fuel credit and in one year, Jefferson claimed it on more than 90 percent of the returns he prepared, for example claiming a retail store clerk had purchased $25,000 in fuel for off-highway business use.