Maria Larkin, Tax Evasion, Nevada 2023

Las Vegas Woman Indicted for Tax Evasion in Nevada

A Las Vegas, Nevada resident, Maria Larkin aka Maria Bella-Larkin, was charged by a superseding indictment today in the District of Nevada for attempted tax evasion, announced Principal Deputy Assistant Attorney General Caroline D. Ciraolo, head of the Justice Department’s Tax Division, and U.S. Attorney Daniel G. Bogden for the District of Nevada.

According to the superseding indictment, from 2004 through 2009, Larkin’s company, Five Star Home Health Care Inc. (FSHHC), failed to pay over the tax withheld from its employees’ wages and, as a result, the IRS assessed trust fund recovery penalties against Larkin equal to the amount withheld and not paid over.

The superseding indictment alleges that Larkin willfully attempted to evade and defeat the payment of the trust fund recovery penalties assessed against her by concealing and attempting to conceal from the IRS her access to personal funds and assets. Specifically, the superseding indictment alleges that Larkin purchased a home in the name of a nominee, engaged in currency transactions with financial institutions in amounts less than $10,000 to prevent the filing of currency transaction reports, changed the name of her business and placed the business in the name of a nominee, and provided false information to the IRS regarding her ability to pay the trust fund recovery penalties.

An indictment merely alleges that crimes have been committed. Defendants are presumed innocent until proven guilty beyond a reasonable doubt.

If convicted, Larkin faces a statutory maximum sentence of five years in prison, a period of supervised release, restitution, and monetary penalties.

Principal Deputy Assistant Attorney General Ciraolo and U.S. Attorney Bogden commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Trial Attorney John Mulcahy of the Tax Division, and Assistant U.S. Attorneys Cristina Silva and Alexandra Michael, who are prosecuting the case.

This case is being prosecuted by the Tax Division and the U.S. Attorney’s Office for the District of Nevada.

The Tax Division and the U.S. Attorney’s Office for the District of Nevada are committed to investigating and prosecuting crimes involving tax evasion and other financial crimes.

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