The jury found during a five-day trial that Applewhite, who owned a tax preparation business in Los Angeles and Oakland, Calif., prepared returns from clients from 2006 through 2011 in which he fabricated expenses, including gifts to charity. He also filed returns claiming residential and education credits to which his clients were not entitled.

Applewhite filed returns both under his own name and as Mason and used the name and tax preparer identification number of another tax return preparer.

Applewhite was already on a three-year probation with the California Board of Accountancy. A hearing judge revoked his CPA license on Dec. 31, 2012, but stayed the action. He was required to take four hours of continuing education courses, including courses in ethics. The board's action was taken because Applewhite was late in completing required CPE credits and in renewing his license in 2011.