Tax Shelter Promoters Sentenced in Conservation Easement Tax Scheme

Published on January 12, 2024

In a win for the Internal Revenue Service (IRS), two tax shelter promoters were sentenced Tuesday for crimes connected to the so-called “syndicated conservation easement” tax scam. Jack Fisher, a certified public accountant (CPA), was sentenced to 25 years. An attorney who helped expand substantially Mr. Fisher’s scheme, James Sinnott, was sentenced to 23 years. Two other CPAs from the Atlanta area, Victor Smith and William Tomasello, pleaded guilty to conspiracy to defraud the United States on the same day. The scheme was started in 2008 by Mr. Fisher and expanded massively in 2013 with the help of Mr. Sinnott. They had sold over $1.3 billion in fraudulent tax deductions and caused over $450 million of tax losses to the IRS, court documents show....

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