Doris Kelly, a tax return preparer from Gulfport, MS was sentenced to prison for obstructing the Internal Revenue laws and preparing false tax returns. Kelly would instruct clients who owed money to the IRS to make the checks payable to her rather than the IRS. She would keep the money for herself which she used to gamble at casinos. Although she would provide copies of the returns to her clients, she did not file the return with the IRS. While earning hundreds of thousands of dollars, the loss to the IRS was more than $500,000, which she has to pay back in restitution.