Related Federal Cases
Braynert Marquez, Tax Fraud, Florida 2007
A Miami construction business owner has pleaded guilty to tax fraud, according to the Internal Revenue Service (IRS). Braynert Marquez, owner of Bema Block Corp. and Bema Group Corp., admitted to aiding and assisting in the preparation and filing of a false employment tax return.
Marquez, who operated two construction companies in Dade County, Florida, paid his employees ‘off-the-books’ wages from 2004 through 2007. He obtained cash to pay his employees by causing corporate checks to be issued to DJ Construction Group Inc., a shell corporation created for the check cashing scheme.
The checks were then cashed at a check cashing store, and Marquez caused his employees to be paid with the cash. In 2007, $698,848.82 in Bema Block and Bema Group checks were written to DJ Construction and cashed to pay employees. Marquez failed to report the cash wages on quarterly employment tax returns and failed to withhold and pay over employment taxes on the wages.
Additionally, Marquez caused certain Bema Block employees to be paid with two checks: one payroll check from which the employment taxes were withheld and an additional check with no taxes withheld. The additional check was issued not from Bema Block, but from one of two corporations, MFCM Group Corporation and MJMF Group Corporation, created by Marquez and others solely for this purpose.
According to court documents, Marquez willfully aided and assisted in the preparation and presentation to the IRS of a false Employer’s Quarterly Federal Tax Return (IRS Form 941) for the calendar quarter ending Dec. 31, 2010. The tax return falsely and fraudulently reported $130,021 in wages, tips and other compensation by Bema Group Corp. to its employees that quarter.
The court scheduled sentencing for Nov. 3, 2011. Marquez faces a maximum of three years in prison, a maximum of one year of supervised release and a fine of $250,000. As part of his plea agreement, Marquez agreed that the United States suffered an employment tax loss of at least $200,000 but not more than $400,000 and he agreed to pay restitution to the IRS in the amount of $280,362.
Key Facts
- State: Federal
- Category: White Collar Crime
- Source: DOJ Press Release â†â€â€
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