Georgia woman arrested for preparing fraudulent tax returns

FOR IMMEDIATE RELEASE - 3/10/2025

​Georgia woman arrested for preparing 43 fraudulent tax returns for SC taxpayers​​​

SCDOR agents arrested a Georgia woman on Monday and charged her with five counts of preparing false or fraudulent tax returns.​

Tyra Rochelle Buie, 38, of Locust Grove, Ga., prepared Individual Income Tax returns for South Carolina taxpayers, most of whom sent her information using text or email. From 2019 to 2023, according to arrest warrants, Buie prepared 43 federal and South Carolina Individual Income Tax returns with fraudulent business losses and deductions totaling at least $1.8 million. Buie filed the returns electronically with the SCDOR.

The affected taxpayers did not know about or consent to the fraudulent entries, according to the warrants, and they were issued South Carolina Income Tax refunds they were not entitled to receive.

​​​The SCDOR’s investigation shows that affected taxpayers owe at least $95,307 to the SCDOR because of the fraudulent returns. The taxpayers are responsible for paying the tax due and repaying any inflated refunds received.

If convicted, Buie faces a maximum sentence of five years in prison and/or a $500 fine per count. She is being held in the Alvin S. Glenn Detention Center in Richland County pending a bond hearing.

Fighting fraud is the SCDOR's highest priority. Remember, when you hire a tax preparer, you're giving them access to your most sensitive information, including identification numbers and financial data. With that in mind, the SCDOR encourages you to review these tips before hiring a tax preparer:

• Don’t hire a preparer who doesn’t have a valid 2025 IRS-issued Preparer Tax Identification Number (PTIN). Use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to help find a preparer.​
• Don’t hire someone to prepare your taxes without careful vetting. Some legitimate preparers do their entire business online. But be careful before handing over your information and any money to a preparer you have only met on the phone or electronically.
• Make sure you understand why your tax preparer is asking for receipts or other documents. If you aren’t sure how that information is relevant to your Individual Income Tax return, ask them. Some dishonest preparers will claim fraudulent business expenses to inflate a refund.
• Don’t hire a preparer who bases their fee on a percentage of your refund. If your preparer is taking their fee from your refund amount, make sure you know that up front and understand what your refund amount will be. Also, make sure you understand what bank account is included on your return. If it’s not your bank account, make sure you understand why.​
• Remember – You are responsible for information on your return, even if someone else prepared it. Make sure your preparer signs your return, and do not file a return that your preparer has not signed or will not sign.

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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