A Cartersville tax preparer has been permanently barred from preparing returns for others after a federal judge signed a civil injunction against him, the U.S. Justice Department announced Monday.

Larry Heath, who operated Heath’s Income Tax, Heath & Hames Income Tax and Heath’s Income Tax II, agreed with the court order without admitting that he repeatedly prepared federal tax returns that understated customers’ tax liabilities. The federal complaint also named his brother, Andrew Heath, but his case is pending.

The Internal Revenue Service had suspended Larry Heath’s electronic filing identification number, issued to businesses, when it suspected he was filing a large number of erroneous returns, the government said. Heath then allegedly sold two businesses but continued using their EFIN numbers to prepare returns.

The government’s suit against Heath alleged he fabricated losses, expenses, education credits, business expenses and charitable contributions on tax returns.

About the Author

Keep Reading

Trains line the tracks during Tracks of Hope, an event hosted by Norfolk Southern in support of Hope Atlanta, in Forest Park, on Thursday, Nov. 13, 2025. Norfolk Southern has become a prominent corporate citizen in the metro region, donating millions to charitable causes. (Abbey Cutrer/AJC)

Credit: abbey.cutrer@ajc.com

Featured

Prosecutor Skandalakis has previously suggested that pursuing criminal charges against President Donald Trump may not be feasible until after he leaves office in 2029. (Craig Hudson/Politico/Bloomberg via Getty Images)

Credit: Bloomberg via Getty Images