Lazerrick Lawrence, a 52-year-old resident of Georgia, was sentenced to 20 months in prison and three years of supervised release for his involvement in a conspiracy to obstruct the Internal Revenue Service (IRS). The sentencing took place on February 13, 2026. Lawrence had pleaded guilty in August 2025, shortly before the trial of his co-defendants.
Court documents and statements presented during the proceedings indicated that from January 2015 through September 2018, Lawrence conspired with others to prevent the IRS from recovering funds obtained through a fraudulent tax refund scheme. His co-conspirators prepared and filed false federal tax returns that included fabricated forms supposedly issued by mortgage lenders. These actions resulted in over $1 million in refunds being improperly paid out by the U.S. Treasury.
Lawrence’s role involved several activities aimed at supporting the conspiracy. He filed retaliatory liens against an IRS employee who was working to recover the fraudulently obtained funds. He also created corporate entities intended to hide real property ownership subject to federal tax liens and assisted his co-conspirators in filing sham bankruptcy proceedings.
Four of Lawrence’s co-defendants were convicted at trial in August 2025 and received sentences ranging from 30 months to nine years in prison this past January: Rosemarie Lastimado-Dradi received a sentence of 108 months; Marciaminajuanequita Dumlao received 33 months; Elvah Miranda received 48 months; and Daniel Miranda received 30 months. Another defendant, Danitta Ross Morton, is awaiting trial scheduled for September 2026.
The investigation was conducted by IRS Criminal Investigation, the Treasury Inspector General for Tax Administration, and the FBI.
“United States Attorney Ken Sorenson announced that Lazerrick Lawrence, 52, of Georgia, was sentenced on February 13, 2026 to 20 months in prison and 3 years of supervised release for conspiring with others to obstruct the IRS as part of a fraudulent tax refund scheme. Lawrence pled guilty in August 2025 shortly before the trial of his codefendants.”
According to prosecutors: “Lawrence conspired with others to prevent the IRS from recouping money unlawfully obtained by his co-conspirators through a tax refund scheme. From approximately January 2015 through September 2018, Lawrence’s co-conspirators prepared and filed false federal tax returns with the IRS. Each of these returns included fraudulent tax forms purportedly issued by mortgage lenders, which established large tax refunds that the scheme participants were not entitled to receive. As a result of these false returns, the U.S. Treasury issued refund checks to the scheme participants totaling more than $1 million.”
“Lawrence helped to support the conspiracy. Among other acts, he filed retaliatory liens against the IRS employee assigned to recover the fraudulently obtained funds, created corporate entities designed to conceal the true ownership of real properties subject to federal tax liens, and helped his co-conspirators file sham bankruptcy proceedings.”
“Four of Lawrence’s codefendants were convicted at trial in August 2025 and sentenced in January 2026 for their roles in the tax refund fraud scheme: Rosemarie Lastimado-Dradi was sentenced to 108 months’ imprisonment; Marciaminajuanequita Dumlao was sentenced to 33 months’ imprisonment; Elvah Miranda was sentenced to 48 months’ imprisonment; and Daniel Miranda was sentenced to 30 months’ imprisonment. A fifth codefendant, Danitta Ross Morton, is currently awaiting trial scheduled for September 2026.”
“IRS Criminal Investigation, the Treasury Inspector General for Tax Administration, and FBI investigated the case.”
“Assistant U.S. Attorney Gregg Paris Yates and Trial Attorney Sarah A. Kiewlicz of the Criminal Division Tax Section prosecuted the case.”
