JACKSONVILLE, Fla. -

An IRS employee from West Palm Beach and been arrested and charged with wire fraud.

According to a criminal complaint, Charles Corbitt, 36, prepared fraudulent tax returns for various individuals for a profit while employed by the Internal Revenue Service.

The returns claimed Residential Energy Credits on Form 5695 and inflated Itemized Deductions on Schedule A that the individual taxpayer was not entitled to, according to the complaint.

As a result of the false credits and inflated itemized deductions, the taxpayer's taxable income was lowered and refund amount was increased, according to the complaint.

Once the returns were electronically filed, Corbitt received a portion of the tax refund as a preparation fee, according to the complaint. The fee was determined based on the amount of the refund or was a flat fee.

If convicted, Corbitt faces up to 20 years in federal prison.