A Delaware County lawyer and tax preparer has been indicted by the U.S. Attorney's Office on 32 counts of inflating his clients' tax deductions to bolster their refunds, then pocketing the difference.

Matthew J. Reusing Jr., 55, owner of Reusing's Rapid Refunds in Clifton Heights, also failed to file his own income taxes in 2004 and 2005, according to the federal indictment signed by Acting U.S. Attorney Laurie Magid and released yesterday.

Reusing beefed up clients' business losses, charitable deductions, and unreimbursed business and vehicle expenses to justify high refunds on returns filed electronically with the IRS, the indictment alleged. The returns shared with clients, though, reflected a lower refund, and Reusing paid himself the $900 or more difference per return, Magid said.

Tax revenue lost to the IRS through Reusing's scam totaled $100,000, Magid said. If convicted, Reusing faces a maximum possible sentence of 98 years and a $3.25 million fine.

- Bonnie L. Cook