A Las Vegas woman is facing federal charges for allegedly orchestrating a years-long scheme to dodge more than half a million dollars in tax penalties. Maria Larkin, also known as Maria Bella-Larkin, was named in a superseding indictment unsealed today in the District of Nevada, accused of willfully evading payment of trust fund recovery penalties tied to her now-defunct home health care company.
Larkin owned and operated Five Star Home Health Care Inc. (FSHHC) from 1996 through 2009, during which time she was legally responsible for collecting and remitting federal income, Social Security, and Medicare taxes withheld from employee wages. These funds, known as trust fund taxes, are held in escrow by employers until paid to the IRS. When companies fail to forward these withholdings, the IRS can hold responsible individuals personally liable via the trust fund recovery penalty.
According to the indictment, FSHHC failed to pay over withheld employee taxes from 2004 through 2009. As a result, the IRS assessed trust fund recovery penalties against Larkin in an amount equal to the unpaid taxes. Instead of paying, prosecutors allege, Larkin launched a calculated effort to hide her assets and income from federal authorities.
The superseding indictment details a series of deliberate actions intended to obstruct the IRS. Larkin allegedly purchased a home under a nominee’s name, laundered funds through multiple bank transactions under $10,000 to avoid currency transaction reporting, changed her business name, placed the business in another person’s name, and provided false financial information to IRS officials.
If convicted, Larkin faces a statutory maximum of five years in federal prison, followed by a term of supervised release, plus full restitution and additional monetary penalties. The charges stem from an investigation led by IRS-Criminal Investigation, with prosecution handled by Trial Attorney John Mulcahy of the Justice Department’s Tax Division, and Assistant U.S. Attorneys Cristina Silva and Alexandra Michael.
An indictment is not a conviction. Maria Larkin is presumed innocent until proven guilty beyond a reasonable doubt. The case highlights the federal government’s ongoing crackdown on individuals who exploit corporate structures to evade tax obligations. Additional details about the Tax Division’s enforcement work are available on its official website.
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Key Facts
- State: Nevada
- Agency: DOJ USAO
- Category: Fraud & Financial Crimes
- Source: Official Source ↗
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