SAN DIEGO — A San Diego attorney was sentenced in federal court Friday to one year and one day in custody for conspiring with former Chabad of Poway Rabbi Yisroel Goldstein in tax fraud schemes, prosecutors said.

Elliot Adler, 45, who is an attorney and founding partner of a boutique San Diego law firm, participated in a “90/10” tax scheme with Goldstein as early as 2010 and continuing through October 2018, Kelly Thornton with the Office of the United States Attorney Southern District of California stated in a release.

“For several years, Elliot Adler defrauded the United States while giving the false appearance of making charitable donations,” said U.S. Attorney Randy S. Grossman. “This investigation and the resulting prosecutions should leave no doubt that the United States takes tax fraud seriously and those who perpetrate these schemes will be brought to justice.”

The scheme involved Adler giving money to the Rabbi, pretending it to be a donation to the Chabad of Poway, according to attorney officials. None of the donated funds were received by the Chabad as Goldstein would then secretly funnel 90% of the funds back to Adler while keeping 10% of the funds as his fee.

Adler was also able to reduce his personal income tax liability by about $500,000 for tax years 2011 through 2017 after falsely claiming that the fraudulent donations were tax-deductible on his tax returns, prosecutors stated.

“To accomplish the scheme, Adler and Goldstein communicated using coded language. Goldstein would refer to cash as “challah,” the source of the cash as “the baker,” and would invite co-conspirators to “wrap tefillin” when he proposed meeting to receive checks or deliver cash,” Thornton said.

Goldstein pleaded guilty to fraud charges in July 2020, admitting to having participated in a multi-million-dollar tax-evasion scheme and other financial deceptions involving theft of public money, prosecutors said.

Adler has also been ordered to pay a $20,000 fine.

A restitution hearing for Adler is set for Oct. 24 at 10:30 a.m.