Santa Barbara Attorney Darryl W. Genis Pleads Guilty to Tax Evasion

Santa Barbara criminal defense attorney Darryl W. Genis, 60, pleaded guilty today to three counts of willfully failing to file federal tax returns for the years 2009, 2010, and 2011—misdemeanors that expose the legal system’s hypocrisy when those who defend the law break it with impunity. Genis didn’t just skip paperwork; he admitted in his plea agreement to willfully dodging his tax obligations for nearly a decade, cheating the IRS out of $679,958.

Genis, who made substantial income through his law practice, acknowledged he was legally required to file returns but chose—over and over—not to. The evasion wasn’t accidental. It was deliberate, sustained, and brazen. Beyond the three charged years, he admitted to failing to pay the full amount of taxes owed from 2005 through 2012, demonstrating a pattern of contempt for the very system he was sworn to uphold.

“As an attorney this defendant had a heightened responsibility to follow the law, and instead he cheated the IRS and every law-abiding taxpayer in the country,” said United States Attorney Eileen M. Decker. “Today’s guilty pleas will deprive the defendant of the fruits of his crimes and send a message that everyone must pay their taxes.” The message is clear: legal credentials don’t grant fiscal immunity.

Under the terms of his plea, Genis agreed to pay full restitution—$679,958—to the IRS, covering unpaid taxes from 2005 to 2012. He also consented to the IRS’s civil penalties across all eight tax years under investigation, a financial gut-punch that underscores the long-term consequences of short-term greed.

“This case is a reminder that no one is above the law,” stated Acting Special Agent in Charge Anthony J. Orlando with IRS Criminal Investigation. “Each of us is responsible for filing a tax return when required and for paying the correct amount of tax due. Mr. Genis chose to ignore his duty to file and pay taxes and will now face severe consequences, which may include imprisonment and substantial fines.”

Sentencing is set for February 13, 2017. Genis faces a statutory maximum of three years in federal prison. The investigation was led by IRS Criminal Investigation in Camarillo, and the prosecution is being handled by Assistant United States Attorneys Valerie Makarewicz and Benjamin Tompkins of the Tax Division—a clean, hard-knuckled takedown of a man who thought the rules didn’t apply to him.