Tax Preparer Jonathan Ernest Girodes Pleads Guilty to Stealing $250,000 in Fake 'Offer in Compromise' Escrow Scheme

Published Oct. 21, 2026. Case status is current as of that date.

The pitch was a smaller tax bill. According to the Manhattan District Attorney's Office, a tax preparer promised clients he could negotiate their debts down with the IRS and New York State, told them to send part of what they owed to him to hold in "escrow," and then kept the money. When they asked what was happening, he sent forged letters from the tax authorities demanding even more.

On Oct. 16, 2026, Manhattan District Attorney Alvin L. Bragg, Jr. announced that Jonathan Ernest Girodes, 48, of Miami, Florida, pleaded guilty in New York State Supreme Court to one count of grand larceny in the second degree, a class C felony, for stealing at least $250,000 from at least three clients of his tax preparation business, American Accounting Services, Inc. [1]. Under the terms of his plea, he is expected to be sentenced on Nov. 23, 2026, to a promised term of 4 to 8 years in state prison.

Status: Pleaded guilty; awaiting sentencing.

How the scheme worked

According to court documents and statements made on the record, as described by the DA's office [1], between Oct. 4, 2022, and July 31, 2025:

1. The name. Girodes ran American Accounting Services Inc. and went by his first and middle name, "Jonathan Ernest."
2. The promise. He told clients he could reduce their tax bills by applying for an "offer in compromise" with the IRS and state tax authorities, including New York's Department of Taxation and Finance, and negotiating a favorable result.
3. The "escrow." He instructed clients to send him a portion of their anticipated tax liabilities in advance, to be held in "escrow" while he negotiated. When they did, he stole the money for personal use.
4. The forged demands. Over the following months, he falsely claimed the IRS and state authorities were demanding more money be placed in escrow. At times he sent clients forged letters from the IRS or the state tax department. When clients paid, he stole that money too.
5. The aftermath. Each victim eventually learned that Girodes had never successfully negotiated an offer in compromise or paid taxes on their behalf. After losing tens of thousands of dollars each, they were left to pay their tax bills with penalties and interest.

The victims, according to the DA, included an elderly couple who had sold their home of 40 years to fund retirement, another elderly couple managing money left to them after a loved one's death, and a medical student who had received an inheritance to pay for school [1]. We are not identifying any of them.

"Jonathan Ernest Girodes promised to reduce New Yorkers' tax bills ethically and legally. Instead, he broke the trust of these older adults and a medical student and stole approximately $250,000 to line his own pockets," Bragg said [1].

The defendant

Jonathan Ernest Girodes, 48, Miami, Florida. Operator of American Accounting Services, Inc. Convicted on his guilty plea of one count of grand larceny in the second degree. Promised sentence: 4 to 8 years in state prison, with sentencing expected Nov. 23, 2026 [1].

The DA's office thanked the New York State Department of Taxation and Finance, the U.S. Postal Inspection Service and the Treasury Inspector General for Tax Administration (TIGTA) for their help [1].

How a real offer in compromise works

An offer in compromise is a real IRS program, which is what makes this pitch believable. According to the IRS, an OIC "may allow you to settle your tax debt for less than the full amount you owe if you can't pay in full or doing so would cause financial hardship" [2]. But the IRS describes payments going to the IRS, not to a middleman:

• Every application requires a $205 application fee and a first payment, unless you meet low-income qualifications [2].
• With a lump-sum offer, you pay 20% of the offer amount when you apply; with periodic payments, you keep paying while the IRS considers the offer [2].
• If you aren't eligible, the IRS says it returns the application and fee, and applies your payments to your tax debt [2].
• The IRS offers a Pre-Qualifier Tool so you can check eligibility yourself [2].

Nothing in that process requires parking money in a preparer's "escrow" account.

Red flags

• A preparer who asks you to send tax payments to them rather than directly to the IRS or the state.
• "Escrow" accounts for tax debts.
• Guarantees that your bill will be cut, before anyone has reviewed your finances.
• Letters "from the IRS" delivered by your preparer instead of arriving directly from the agency, especially ones demanding more money.
• A preparer who uses an unusual version of their name or avoids giving full credentials.

What to do

1. Pay taxes only to the IRS or your state tax agency through their official payment channels.
2. Verify any IRS letter yourself by logging into your IRS online account or calling the IRS at a number from IRS.gov, not one on the letter or from your preparer.
3. Check credentials. The IRS notes that anyone with a Preparer Tax Identification Number can be a paid preparer, and offers a directory of federal tax return preparers with credentials and select qualifications [3].
4. Report preparer misconduct. The IRS says you can make a complaint if you were financially harmed by a preparer [3].
5. In Manhattan, the DA's office asks financial crime victims to call 212-335-8900 [1].

Case status (as of Oct. 21, 2026)

Defendant	Court	Status as of Oct. 21, 2026	Source
Jonathan Ernest Girodes, 48, Miami, Fla. (American Accounting Services, Inc.)	New York State Supreme Court (Manhattan)	Pleaded guilty Oct. 16, 2026, to grand larceny in the second degree; sentencing expected Nov. 23, 2026, with promised 4–8 years in state prison	[1]

Statuses can change.

Sources

1. Manhattan District Attorney's Office, "D.A. Bragg Announces Guilty Plea In Scheme That Stole $250k From Older Adults And A Medical Student," Oct. 16, 2026. https://manhattanda.org/d-a-bragg-announces-guilty-plea-in-scheme-that-stole-250k-from-older-adults-and-a-medical-student/
2. Internal Revenue Service, "Offer in compromise" (accessed Oct. 21, 2026). https://www.irs.gov/payments/offer-in-compromise
3. Internal Revenue Service, "Choosing a tax professional" (accessed Oct. 21, 2026). https://www.irs.gov/tax-professionals/choosing-a-tax-professional

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