A former administrator at a Los Angeles law firm has been sentenced to five years in federal prison for embezzling over $3.3 million from her employer.
Esterlina Santos, 53, was ordered to pay $3,322,161 in restitution to her former employer and $781,109 to the Internal Revenue Service.
The embezzlement scheme occurred between 2004 and August 2010, during which Santos used QuickBooks software to generate checks from her employer’s operating account to pay for personal expenses.
The checks were mailed to pay her credit accounts, including those associated with American Express, Bank of America, and Capital One. Santos then used QuickBooks to alter the checks to falsely reflect that they were paid to the law firm’s vendors.
When Santos pleaded guilty in June, she admitted to receiving $2,448,794 of income she failed to report to the IRS during the 2007 through 2010 tax years.
The investigation into Santos was conducted by the IRS Criminal Investigation and the Federal Bureau of Investigation.
Santos was ordered to begin serving her sentence on January 4. The case highlights the importance of internal controls and oversight in preventing embezzlement schemes.
The Los Angeles law firm, the Law Offices of Robert Smylie and Associates, suffered significant financial losses due to Santos’ actions.
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Key Facts
- State: California
- Category: White Collar Crime
- Source: DOJ Press Release â†â€â€
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