Diane Mariani, Tax Evasion, New Mexico 2023

A Taos business owner has been sentenced to prison for her role in a tax evasion scheme. Diane Mariani, 67, of Taos, New Mexico, was sentenced on October 19 to three months in prison and nine months on home detention for willful failure to collect or pay over tax.

According to court documents, Mariani was the co-owner, operator, and treasurer of Taos RPM LLC and Mountain Resort Management, Inc., which did business as Snakedance Condominiums, Bumps Market, and Hondo Restaurant. Mariani was responsible for paying employees and withholding federal income taxes, Social Security taxes, and Medicare taxes from their paychecks.

However, from the first quarter of 2015 through the fourth quarter of 2018, Mariani willfully failed to pay the withheld taxes to the Internal Revenue Service. As a result, she was ordered to pay $203,137 in restitution to the IRS and a fine of $150,000.

The case was investigated by the IRS Criminal Investigation and prosecuted by Assistant United States Attorney Jeremy Peña.

Upon completion of her prison and home detention sentence, Mariani will be subject to three years of supervised release.

This case serves as a reminder of the importance of paying one's taxes and the consequences of tax evasion. The IRS will continue to investigate and prosecute those who fail to pay their fair share.

Contact information for the IRS Criminal Investigation can be found at www.irs.gov/criminal-investigation.

Source: https://www.justice.gov/usao-nm/pr/taos-business-owner-sentenced-prison-failure-pay-taxes-withheld-employee-paychecks