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Grand juries in six counties have indicted 31 people after the SCDOR discovered a pattern of fraud involving milk and ammonia tax credits. 
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After uncovering the fraud, the SCDOR presented evidence to grand juries over a two-month span, leading to the indictments. The indictments were handed down by county grand juries from June 5 to July 10.

According to the indictments, the defendants claimed the refundable tax credits to which they were not entitled on tax returns for tax years 2021-2024. The illegally claimed credits resulted in tax refunds totaling more than $1 million.

“The SCDOR is committed to the fair administration of South Carolina’s tax laws,” said SCDOR Director Hartley Powell. “Those who illegally claim tax credits must be prosecuted.”

The tax refunds issued to the defendants ranged from $1,000 to $30,000.

The Milk Tax Credit is available only to dairy farmers who produce at least 500,000 pounds of milk for sale. The credit offers $10,000 for the first 500,000 pounds produced and sold and $5,000 for each 500,000 pounds after that. Thirteen of those indicted claimed the milk credit, ranging in amounts from $3,853 to $70,000.

The Anhydrous Ammonia Additive Tax Credit is available to farmers who use anhydrous ammonia for agricultural purposes and purchase an additive to prevent the ammonia being converted to methamphetamine. The amount of the credit is the total amount spent on the additive. Nineteen of those indicted had claimed the ammonia credit, ranging in amounts from $1,000 to $28,000.

One of the defendants claimed both the milk and ammonia credits.

Both credits are refundable, meaning they can reduce a taxpayer’s tax liability to zero. If there are unused credits beyond that, they are refunded to the taxpayer.

Indicted were:

Anderson County

  • Kaitlyn M. Grogan, 26, of Anderson is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; Obtaining Goods by False Pretenses more than $10,000; and Obtaining Goods by False Pretenses more than $2000 but less than $10,000.
  • Allen S. Hall, 47, of Piedmont is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $2000 but less than $10,000.
  • Kevin N. Craft, 47, of Anderson is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Joshua C. Wells, 47, of Anderson is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
    Charleston County
  • Abigail McKelvey, 33, of North Charleston is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $2000 but less than $10,000.
    Greenville County
  • Kristian J. Smith, 38, of Greenville is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Tracy A. Fore, 56, of Pelzer is charged with Willful Preparation of a Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Damien J. Williams, 36, of Greenville is charged with Willful Preparation of a Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Zjaquarious D. Williams, 25, of Greenville is charged with Willful Preparation of a Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.

Pickens County

  • Lorenzo Alba, 30, of Easley is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Eckoalexandria Atwell, 22, of Sunset is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Ashley Brazinski, 36, of Pickens is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Jonathan Childress, 42, of Easley is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Jeffrey W. Ellenburg, 35, of Central is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Matthew R. Gilstrap, 34, of Liberty is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Curtis W. Johnson, 30, of Pickens is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Curtis Kay, 35, of Easley is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; Obtaining Goods by False Pretenses more than $2000; and Obtaining Goods by False Pretenses more than $10,000.
  • Rebecca Masceri, 53, of Liberty is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Alxis Reece, 24, of Pickens is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Jeffery Stone, 44, of Pickens is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • William Willard, 52, of Six Mile is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Randall Youngblood, 41, of Easley is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.

Spartanburg County

  • Jazmin Eichelberger, 23, of Duncan is charged with Willful Preparation of a Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Ronnie Rogers, 49, of Wellford is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.

Sumter County

  • Christopher T. Pugh, 29, of Sumter is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Sheron T. Robinson, 23, of Rembert is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Brittany M. Epps, 22, of Rembert is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Sammie J. Green, 29, of Sumter is charged with Willful Preparation of Fraudulent Tax Return; Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $10,000.
  • Tyreek T. Tomlin, 29, of Sumter is charged with three counts of Willful Preparation of Fraudulent Tax Return; three counts of Furnishing a False Tax Document; and two counts of Obtaining Goods by False Pretenses more than $10,000.
  • Darian C. Baltazar, 24, of Rembert is charged with two counts of Willful Preparation of Fraudulent Tax Return; two counts of Furnishing a False Tax Document; and Obtaining Goods by False Pretenses more than $2000 but less than $10,000.
  • Jessica N. Johnson, 31, of Sumter is charged with three counts of Willful Preparation of Fraudulent Tax Return; three counts of Furnishing False Tax Document; and two counts of Obtaining Goods by False Pretenses more than $10,000.

If convicted of Furnishing a False Tax Document, each defendant faces a maximum potential sentence of one year in prison and/or a fine of up to $5000. If convicted of Willful Preparation of a Fraudulent Tax Return, each defendant faces a potential additional penalty of up to five years in prison and/or a fine of up to $500. If convicted of Obtaining Goods by False Pretenses more than $10,000, the defendant could be sentenced to an additional term of up to ten years in prison or alternatively up to five years in prison if the amount involved was more than $2000 but less than $10,000.

All charges in the indictments are merely accusations, and the defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

If you suspect or know of anyone or a business that has committed a state tax crime, such as tax evasion or tax fraud, contact SCDOR Criminal Investigation and submit a Tax Violation Complaint Form (CID-27) to FraudAdvisor@dor.sc.gov or mail it to:​​

South Carolina Department of Revenue
Attn: Fraud Advisor
2070 Northbrook Blvd, Suite B7
North Charleston, SC 29406

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