Former CT Tax Preparer Pleads Guilty: Officials

MIDDLEFIELD, CT — A former Middlefield resident and tax preparer has pleaded guilty to a tax offense that caused an actual loss to the government of over $470,000, according to an announcement Friday by officials.

Diana Miller-Lloyd, also known as "Diana Rubin" and "Diana Lloyd," 44, of Jacksonville, Fla., waived her right to be indicted on Oct. 1 and pleaded guilty in Hartford federal court to two counts of aiding and assisting in the preparation of false and fraudulent income tax returns, United States Attorney for the District of CT David X. Sullivan and Acting Special Agent in Charge of IRS Criminal Investigation in New England Thomas Demeo said in an announcement.

The charge carries a maximum term of three years in prison on each count.

According to court documents and statements made in court, Miller-Lloyd formerly lived in Middlefield and operated Lloyd Forenzique & Accounting Services Corporation, a tax return preparation business, officials said.

She established the business in 2017 in Windsor, and later moved it to Branford in 2019 and to Guilford in 2021.

Before 2017, Miller-Lloyd provided tax preparation services under the business name Lloyd Forensic & Accounting Services, officials said.

Miller-Lloyd, according to officials, "routinely obtained substantial federal tax refunds for her clients, many of whom had annual incomes exceeding $500,000, by disregarding information provided by the clients and their employers, and by fabricating and improperly deducting charitable contributions and business expenses, including advertising, repairs and maintenance, travel, meals, utilities, insurance, and legal services."

As a result of the fraudulent deductions, for the 2016 through 2021 tax years, Miller-Lloyd attempted to obtain for her clients at least $1,062,293 in either fraudulent refunds or fraudulent reductions on owed tax payments, officials said, noting the IRS detected apparent fraudulent activity on several of the filed returns before refund monies were paid, resulting in an actual loss to the government of $472,913.

In addition, Miller-Lloyd at times used the professional credentials of another person, who was a certified public accountant, to defend filed returns when audited by the IRS, officials said.

Miller-Lloyd is released on a $25,000 bond pending sentencing, which is scheduled for Feb. 23, 2026. Officials said she has agreed to pay $472,913 in restitution to the IRS.