Two Georgia men admitted seeking more than $550,000 in New York film-production tax credits through returns filed for people who had never worked in New York or incurred expenses producing movies or television shows there.
Ryan Rugg, 28, and Joshua Jordan, 37, used online tax-preparation software to file or help file the claims, according to federal prosecutors. New York investigators identified 22 tax documents connected to 18 Georgia residents.
One return filed with another person’s identity generated a $49,772 payment from New York State.
New York Flagged 22 Filings Tied to Georgia Residents
Two Tifton men face decades in prison after pleading guilty in a Southwest Georgia film tax fraud scheme involving $550,000 in fake refunds. https://t.co/Gd1QsdqFo3
— FOX 5 Atlanta (@FOX5Atlanta) July 23, 2026
A New York State Department of Taxation and Finance investigator began examining the filings on June 24, 2023, according to the U.S. Attorney’s Office for the Middle District of Georgia.
The documents drew attention because the taxpayers lived outside New York, were filing in the state for the first time, and displayed other indicators associated with fraudulent returns.
A deeper review connected the submissions to Rugg and Jordan, both of Tifton, Georgia. The men admitted filing or helping others file returns that claimed New York film-production and post-production credits.
The Taxpayers Had No Qualifying New York Film Expenses
The claims represented that the named taxpayers had incurred expenses connected to film or television production in New York. Investigators found that the individuals had never worked in New York and had not produced or paid costs associated with film or television projects in the state.
Federal prosecutors said Rugg and Jordan obtained or attempted to obtain more than $550,000 through the conspiracy. The Justice Department’s announcement does not specify how much New York paid beyond the one identified $49,772 refund.
Jordan Used Another Person’s Identity to Claim $49,772
Jordan created an account with the tax-preparation service Online Taxes in February 2023. On April 18, 2023, he filed a New York return using the identity of a taxpayer identified in court records only as S.B.
Preparing the return required S.B.’s Social Security number and other personal information, which Jordan admitted using without lawful authority. Jordan then called the New York tax department on May 4 while impersonating S.B. and requested information about the fraudulent filing. New York ultimately issued a refund based on the return.
Both Men Await Federal Sentencing
Jordan pleaded guilty on March 26, 2026, to conspiracy to commit wire fraud and aggravated identity theft. His sentencing is scheduled for Sept. 3, 2026, in Albany, Georgia. Rugg pleaded guilty on July 22, 2026, to conspiracy to commit wire fraud. His sentencing is scheduled for Oct. 29, 2026, in Albany.
Each man faces a maximum of 30 years in prison on the wire-fraud conspiracy charge, followed by up to five years of supervised release. Jordan also faces up to two years in prison on the aggravated identity-theft count, to be served consecutively.
U.S. District Judge W. Louis Sands will determine their sentences. The FBI’s Valdosta Resident Agency and the New York State Department of Taxation and Finance investigated the case.
A Notice From a State Where You Did Not File Requires Action
The New York State Department of Taxation and Finance identifies several signs that someone may have filed a return under another person’s identity. They include receiving a notice about taxes for a year in which no return was filed, learning that more than one return used the same Social Security number, seeing wages from an unfamiliar employer, or having a refund denied because someone already claimed it.
New York taxpayers can use an Individual Online Services account to review their filing and payment history, notices, bills, and refund notifications. The IRS also allows taxpayers to request an Identity Protection PIN, a six-digit number that prevents someone else from filing a federal return using the taxpayer’s Social Security number or Individual Taxpayer Identification Number.
An IRS IP PIN applies to federal returns, not state filings. Someone whose identity was used for an unfamiliar state return should therefore contact the affected state’s tax agency as well as reviewing their federal tax account.