LAPLACE — Two St. John the Baptist Parish residents are facing prison time as the target of a federal prosecution into IRS fraud.

Michegel Butler and Brittany Riquel Patterson were arrested last week after authorities said they  prepared false tax returns in 2013 for clients of Crown Tax Service in Kenner.

A indictment alleges Butler owns Crown Tax Service, where Patterson worked as a return preparer.

Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Peter G. Strasser of the Eastern District of Louisiana said the duo conspired to defraud the United States in the preparation of fraudulent tax returns.

As part of the scheme, Butler and Patterson allegedly falsified returns by including fraudulent business income and expenses, dependents and dependent care expenses.

They allegedly sought to substantiate the false items by having clients sign blank declarations of business income and expenses and false receipts.

The indictment charges some clients also were encouraged to buy or sell the personal identification information of others to facilitate the false reporting of dependents on returns.

If convicted, Butler and Patterson face a maximum sentence of five years in prison for conspiracy charge and three years for each count of aiding and assisting in the preparation of a fraudulent tax return.

They also face substantial monetary penalties, supervised release and restitution.

Zuckerman and Strasser commended Assistant U.S. Attorney Dall Kammer and trial attorney Lauren Castaldi of the Tax Division, who are prosecuting this case.

IRS-Criminal Investigation special agents investigated the case.