The Justice Department has asked a federal court in Atlanta to shut down two Georgia tax preparation businesses, one of them in Acworth.

Federal prosecutors say that brothers Andrew R. Heath and Larry J. Heath falsified tax returns, acts that could cost the U.S. Treasury more than $100 million.

Andrew R. Heath operates Excellent Tax Service in Acworth. Larry J. Heath runs Heath's Income Tax II in Cartersville.

"The Heaths and their businesses have repeatedly prepared federal tax returns that unlawfully understate customers’ federal tax liabilities," according to a statement from the Justice Department. "The suit alleges that the defendants concoct bogus losses, expenses, education credits, business expenses and charitable contributions, which they falsely report on their customers’ federal income tax returns."

About 94.5 percent of tax returns prepared by the Heaths and their businesses required Internal Revenue Service adjustments, according to a complaint.

The agency previously suspended Larry J. Heath's IRS-issued electronic filing identification number, but he allegedly sold his business to two different people and used their ID numbers to continue to file tax returns, according to the complaint.

To read the full complaint, open the attached PDF under the photo. You can also view it at http://www.justice.gov/iso/opa/resources/53620121221104351325730.PDF