Daniel Martinez Jr., Tax Evasion, Texas 2024

A Texas home health care services company and its operator have been ordered to pay a hefty fine after a federal court found them guilty of tax evasion, Grimy Times has learned.

On March 18, a federal court ordered El Mundo Feliz, a Partnership (El Mundo), and Daniel Martinez Jr. to begin paying employment taxes to the United States on a timely basis. The judgment and permanent injunction by consent, entered by Judge Fernando Rodriguez Jr. of the U.S. District Court for the Southern District of Texas, requires El Mundo and Martinez to deposit and pay all employment taxes and make all related tax return filings, and requires Martinez to provide an affidavit to the government on a monthly basis stating that they have done so.

The injunction is effective immediately, and the order specifies that violation of the injunction may result in civil and criminal sanctions.

According to the government’s complaint, El Mundo, operated by Martinez, provides home adult day care services, with an office located in Brownsville, Texas. The complaint alleges that, for 24 quarters spanning 2012 to 2019, Martinez and the company failed to make required employment tax deposits to the United States, a practice known as “pyramiding.” The complaint further alleges that the defendants’ misconduct has resulted in a balance due to the government of more than $600,000.

The court entered judgment in favor of the United States for that amount, as well as for nearly $40,000 in delinquent unemployment taxes, penalties and interest.

Additional information about the Tax Division and its enforcement efforts may be found on the division’s website.

Grimy Times has learned that this is not the first time Martinez has found himself in hot water with the law. In the past, he has been accused of various crimes, including tax evasion and pyramiding.

Related Federal Cases