CEDAR RAPIDS -- A former Illinois woman has been convicted of charges she submitted bogus tax returns for Bosnian immigrants in Waterloo in 2003.

A federal jury found Angelique Tinder, also known as Angelique Howen, 37, currently of Spring, Texas, guilty Friday of 31 counts of preparing false amended tax returns following a trial in U.S. District Court in Cedar Rapids.

Jurors deliberated for about three hours following a four-day trial.

They acquitted her on one count.

Prosecutor Kandice Wilcox said Tinder, who operated Your Tax Master, traveled to Waterloo and set up in the Ramada Inn in May 2003.

News of her services spread by word-of-mouth, and she reviewed her client's tax returns from 2000 through 2002.

She usually spent about 15 to 20 minutes per client and charged $35 to $40 per amended return where customers sought changes for taxes filed earlier, authorities said.

Tinder claimed college education credits for children who were as young as pre-school and had her clients classify support sent to family members overseas as charitable contributions, authorities said.

In order to be claimed as a dependent, a person must be a U.S. citizen, a resident alien or a resident of Canada or Mexico, under federal law.

Medical costs and unreimbursed employee expenses were exaggerated in the filings.

She filed more than 2,100 amended returns, and the unusually high number raised a red flag with the Internal Revenue Service's fraud detection unit. Officials tracked her down to a Johnston hotel and seized 400 more amended tax returns in a conference room.

In 2006, the government barred her from preparing federal tax returns for others for advising Bosnian clients they could list as dependants people they sent money to overseas.

Tinder faces three years in prison and a $250,000 fine for each of the 31 charges.

Contact Jeff Reinitz

at (319) 291-1578 or

jeff.reinitz@wcfcourier.com.