Dianelys Armengol Guevara Guilty

Dianelys Armengol Guevara, 28, of Pembroke Pines and Dallas, Texas, has pleaded guilty to contempt of court for violating a court order forbidding her from acting as a tax preparer. The guilty plea was entered before U.S. District Judge James I. Cohn, marking a significant development in a case that highlights the ongoing struggle against tax fraud.

According to the factual proffer filed in court, Guevara had worked as a professional tax preparer at Liberty Tax Services in Hollywood from 2005-2009. However, her actions during this period raised red flags, prompting the Department of Justice’s Tax Division to file a civil complaint against her in 2010. The complaint alleged that Guevara had filed tax returns improperly claiming First Time Homebuyer Credits, various education credits, deductions, and expenses.

In January 2011, U.S. District Judge Cecilia M. Altonaga entered a judgment that permanently barred Guevara from acting as a federal tax return preparer. Despite this clear directive, Guevara willfully disobeyed the judgment, continuing to prepare and assist in preparing federal tax returns from her home in Pembroke Pines. This blatant disregard for the law led to the preparation of approximately 130 federal tax returns, many of which made illegitimate claims to education credits and other deductions.

The audits conducted by the IRS revealed the full extent of Guevara’s misconduct, with the average under-payment per return totaling approximately $3,358. This staggering figure underscores the financial implications of Guevara’s actions and the need for stringent enforcement of tax laws to protect the integrity of the tax system.

The investigation and subsequent prosecution of Guevara demonstrate the collaborative efforts of law enforcement agencies to combat tax fraud. United States Attorney for the Southern District of Florida, Wifredo A. Ferrer, commended the investigative efforts of the Internal Revenue Service, Criminal Investigation (IRS-CI), highlighting the importance of interagency cooperation in tackling complex financial crimes.

The case against Guevara is being prosecuted by Assistant U.S. Attorney Jared M. Strauss, ensuring that those who violate the law are held accountable for their actions. As the legal proceedings continue, the outcome serves as a reminder of the consequences of contempt of court and the severity with which such offenses are treated. For more information on this case and related court documents, the public can visit the website of the United States Attorney’s Office for the Southern District of Florida at http://www.usdoj.gov/usao/fls or the website of the District Court for the Southern District of Florida at http://www.flsd.uscourts.gov or http://pacer.flsd.uscourts.gov.

The guilty plea of Dianelys Armengol Guevara marks a significant step in the ongoing fight against tax fraud and contempt of court. As law enforcement agencies continue to crack down on financial crimes, individuals who engage in such activities must be aware of the severe consequences that await them. The commitment to upholding the law and protecting the integrity of the tax system remains unwavering, and cases like that of Guevara serve as a testament to this resolve.