Two defendants pled guilty in January to preparing false or fraudulent South Carolina Individual Income Tax returns. One of those defendants also pled guilty to tax evasion.
On January 6, Tyra Rochelle Buie, of Locust Grove, Ga., pled guilty to a single count of preparing false or fraudulent returns. Circuit Judge Thomas McGee sentenced her to five years in prison, suspended upon two years of probation.
SCDOR agents arrested Buie in March 2025. 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. Most of the affected taxpayers sent Buie information by text or email. 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. As a result of Buie’s actions, the state was defrauded out of more than $95,000 in tax revenue.
On January 21, Taimar Lerechonde Thomas, of Conway, pled guilty to one count of preparing a false or fraudulent return and one count of tax evasion. Circuit Judge B. Alex Hyman sentenced her to two years in prison, suspended upon five years of probation. Hyman also ordered Thomas to repay the state $15,565 in Income Tax she was charged with evading.
SCDOR agents arrested Thomas in June 2025. According to arrest warrants, Thomas prepared South Carolina Individual Income Tax returns for taxpayers for tax years 2017-2023 using fraudulent deductions and business expenses. The taxpayers were unaware of and did not consent to the fraudulent deductions and expenses. Because of the false tax returns, the taxpayers received tax refunds totaling over $25,000 more than they were entitled to receive.
In addition, the warrants alleged that Thomas filed South Carolina returns for herself over the same time period claiming deductions and expenses to which she was not entitled.
This filing season, make sure you’re using a tax preparer you can trust.
The SCDOR reminds you that when you hire a tax preparer, you’re giving them your most sensitive information. Before you hand over that information, read more about what to look for in a tax preparer.
The SCDOR is committed to the fair administration of tax laws. By taking enforcement action against noncompliant taxpayers, the Department seeks to prevent unfairly increasing the tax burden on those who do comply.
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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