A Mays Landing resident has pleaded guilty to conspiring to defraud the Internal Revenue Service by submitting false employment tax returns that hid a company’s cash payroll, according to Acting U.S. Attorney and Special Attorney Alina Habba.
Denise Davis, 52, entered her plea before U.S. District Judge Karen M. Williams in Camden federal court. She admitted to one count of conspiracy to defraud the IRS.
Court documents and statements indicate that Davis worked at Davis Brothers Chimney Sweep & Masonry, a business in Egg Harbor Township owned by her spouse. Between January 1, 2018, and April 30, 2024, Davis conspired with Henry Collins, the company’s bookkeeper, to hide cash payments from the IRS. Collins used a commercial check casher to convert company receipts into cash, which was then used to pay employees off the books. The remaining cash was given to Davis and her spouse.
Davis and Collins gave false information to an outside accounting firm so that payroll tax returns would not include employees paid in cash or their wages. Davis also admitted she did not file personal income tax returns for herself or her spouse during this period. The conspiracy led to an estimated $1.18 million loss in taxes.
The charge carries a potential sentence of up to five years in prison and a fine as high as $250,000. Sentencing is set for February 4, 2026.
Henry Collins previously pleaded guilty for his role in the scheme and will be sentenced in December 2025.
Acting U.S. Attorney and Special Attorney Habba credited special agents from IRS-Criminal Investigation under Special Agent in Charge Jenifer Piovesan in Newark for their work on the case leading up to the guilty plea.
Assistant U.S. Attorney Jeffrey Bender is prosecuting the case out of Camden.
Defense counsel for Denise Davis is Michele Finizio of Moorestown, New Jersey.
