Myrtle Beach woman going to prison for falsifying tax claims of more than $1.2 million
A Myrtle Beach woman will spend almost two years in federal prison for making false claims to the IRS.
Janice A. Livingston, 30, was sentenced Friday after pleading guilty to making and presenting a false claim to the IRS and theft of government property, a press release from the U.S. Attorney’s Office, District of South Carolina, stated.
Court records show that in 2020, Livingston submitted three false claims to the IRS for tax credit entitlements in the amount of more than $1.2 million, according to the release. She also submitted false documentation to receive individual unemployability benefits from the Department of Veterans Affairs.
In addition, Livingston made multiple false representations in applying for two Economic Injury Disaster Loans, which the Small Business Administration could provide to business owners who were negatively affected by the COVID-19 pandemic.
Livingston is accused of filing applications for the loans through the SBA for her businesses, Bellamy & Associates and Bellamy & Freeman, according to a federal indictment.
Livingston claimed that Bellamy & Associates began operations in March 2019, that it had 12 employees and had gross revenues of $350,000 the 12 months prior to COVID-19 pandemic. She claimed that Bellamy & Freeman began operations in July 2019, that the business had 17 employees and gross revenues of $421,000 prior to the pandemic.
However, according to the indictment, both businesses were established with the state in June and September of 2020, which did not meet the provision of the Economic Injury Disaster Loan program. Businesses had to be in operation on or before Jan. 31, 2020.
Livingston was granted unemployability benefits by the Department of Veterans Affairs about May 19, 2020, after she claimed she was unable to work in December 2019, the indictment said.
The IRS allowed eligible employers to request advance payment tax credits. A tax credit is a dollar-for-dollar amount that taxpayers can claim on their tax return to reduce the income tax they owe.
A tax credit is a dollar-for-dollar amount taxpayers claim on their tax return to reduce the income tax they owe.
U.S. District Judge Joseph Dawson III sentenced Livingston to 20 months in prison, to be followed by a three-year term of court-ordered supervision. Livingston also was ordered to pay $183,406 in restitution.
This story was originally published June 23, 2023 at 3:59 PM.
