A Texas man stands accused of orchestrating a lucrative scheme involving abusive trusts designed to dodge taxes.
Roger Napoleon Grant, of Plano, allegedly convinced clients they could shield their earnings through a layered trust arrangement complete with sham entities and a fake charitable foundation. The setup promised tax-free income while clients kept full control of their businesses.
According to prosecutors, Grant charged hefty fees ranging from $12,500 to $50,000 per package. He prepared the paperwork, offered ongoing advice, and assured buyers the structure was legitimate.
For his own finances between 2017 and 2022, Grant reported modest income of roughly $80,521. Yet millions flowed into a bank account tied to his purported business trust, which he controlled and used freely for personal spending.
"An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.
— U.S. Department of Justice
The indictment details how Grant allegedly knew the deductions claimed on trust returns were fraudulent.
He used the scheme both personally and to assist clients in concealing true earnings from the IRS.
Clients reportedly maintained day-to-day operations unchanged while reassigning income on paper.
Retaliation Alleged After Probe Begins
Once Grant learned of the criminal investigation in April 2025, he allegedly filed false liens against high-ranking officials.
Targets included the U.S. Attorney General, the Acting IRS Commissioner, and others involved in the case.
Charges and Potential Penalties
Grant faces five counts of tax evasion, 10 counts of aiding and assisting false tax returns, and 10 counts of filing false retaliatory liens.
Maximum Sentences
Each tax evasion count carries up to five years.
✓ Aiding false returns: up to three years each
✓ False liens: up to 10 years each
✓ Total exposure significant if convicted on all counts
The case is being prosecuted by the Justice Department’s Tax Section and National Fraud Enforcement Division.
Broader Context of Tax Enforcement
This indictment reflects ongoing federal efforts to crack down on abusive tax schemes that erode public revenue.
IRS Criminal Investigation continues to pursue such cases, often uncovering sophisticated structures meant to obscure income flows.
The Department remains committed to holding accountable those who promote fraudulent shelters.— Assistant Attorney General Colin McDonald
Grant’s alleged scheme not only targeted his own tax obligations but extended to clients across the country. The Eastern District of Texas will now move forward with the case, where he is presumed innocent until proven guilty. Authorities urge anyone with information on similar schemes to contact the IRS.
