Fake Films, Real Refunds: Two Georgia Men Sought Over $550K in New York Film Tax Credits

Two Tifton, Georgia, residents admitted to a scheme that sought more than $550,000 in New York State film-production tax credits by filing returns for people who never worked or spent money on film or television projects in New York.

Investigation and Fraud Scheme

Federal prosecutors say 28-year-old Ryan Rugg and 37-year-old Joshua Jordan used online tax-preparation software to file or assist in filing false New York returns. New York investigators traced 22 suspicious tax documents linked to 18 Georgia residents; one fraudulent return produced a $49,772 refund from New York State.

The New York State Department of Taxation and Finance opened a review of the filings on June 24, 2023, after identifying red flags: the taxpayers lived outside New York, were filing in the state for the first time, and other indicators commonly associated with fraudulent returns.

How the Fraud Worked

Investigators found that the returns claimed film-production and post-production expenses supposedly incurred in New York. In reality, the named taxpayers had never worked in New York and had not paid costs for producing film or television projects in the state.

Prosecutors say Jordan created an account with the tax-preparation service Online Taxes in February 2023 and on April 18, 2023 filed a New York return using another person’s identity (identified in court records only as S.B.). Jordan admitted using S.B.’s Social Security number and other personal information without authorization and later impersonated S.B. by phone when contacting the New York tax department. New York subsequently issued a refund based on that return.

Charges, Pleas and Potential Penalties

Jordan pleaded guilty on March 26, 2026, to conspiracy to commit wire fraud and aggravated identity theft. Rugg pleaded guilty on July 22, 2026, to conspiracy to commit wire fraud. Jordan’s sentencing is scheduled for Sept. 3, 2026, and Rugg’s is set for Oct. 29, 2026, both in Albany, Georgia (Middle District of Georgia).

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, which would be served consecutively. U.S. District Judge W. Louis Sands will determine their sentences.

Agencies Involved

The case was investigated by the FBI’s Valdosta Resident Agency and the New York State Department of Taxation and Finance, with prosecutions brought by the U.S. Attorney’s Office for the Middle District of Georgia.

Taxpayer Advice

The New York State Department of Taxation and Finance lists warning signs that someone may have filed a return under your identity: receiving a notice for a tax year when you did not file, learning that more than one return used your Social Security number, seeing wages from an unfamiliar employer, or having a refund denied because someone else already claimed it.

New York taxpayers can create an Individual Online Services account to review filing and payment history, notices, bills, and refund status. The Internal Revenue Service offers an Identity Protection PIN (IP PIN), a six-digit code that prevents someone else from filing a federal return using your Social Security number or ITIN. Note: an IRS IP PIN applies only to federal returns, not state filings; if you discover an unfamiliar state return, contact the relevant state tax agency as well as review your federal tax account.

Bottom line: Authorities say the scheme attempted to convert fabricated film-production expenses into substantial tax refunds. Taxpayers should monitor accounts, guard personal information, and use protections like the IRS IP PIN when appropriate.