A Mays Landing resident has admitted to conspiring to defraud the Internal Revenue Service by submitting false employment tax returns that concealed cash payments made by her family’s business. The announcement was made by Acting U.S. Attorney and Special Attorney Alina Habba.
Denise Davis, 52, pleaded guilty before U.S. District Judge Karen M. Williams in Camden federal court to one count of conspiracy to defraud the IRS.
Court documents show that Davis worked at Davis Brothers Chimney Sweep & Masonry, a company in Egg Harbor Township owned by her spouse. Between January 1, 2018, and April 30, 2024, Davis conspired with Henry Collins, the firm’s bookkeeper, to conceal cash payroll from the IRS. Collins used a commercial check casher to turn business checks into cash and then paid himself and other employees with some of those funds. The remainder was given to Davis and her spouse.
Davis and Collins gave false information to an outside accounting firm so that payroll tax returns did not report employees paid in cash or their wages. Davis also admitted she did not file individual income tax returns for herself or her spouse during this period. The conspiracy caused a tax loss estimated at about $1.18 million.
The charge carries a maximum penalty of five years in prison and a fine up to $250,000. Sentencing is set for February 4, 2026.
Henry Collins previously pleaded guilty for his involvement in the scheme and is scheduled for sentencing in December 2025.
Acting U.S. Attorney and Special Attorney Habba credited special agents of IRS-Criminal Investigation under Special Agent in Charge Jenifer Piovesan in Newark for their work on the case leading to the plea.
Assistant U.S. Attorney Jeffrey Bender represents the government in this matter.
Defense counsel is Michele Finizio of Moorestown, New Jersey.
