⏱ 2 min read
Amanda Wilkerson, a 57-year-old woman from Marrero, Louisiana, pleaded guilty to tax fraud and PPP loan fraud on April 21, 2026. Wilkerson, who owned and operated Divine Purpose Home Care LLC, a home healthcare business, withheld taxes from her employees’ paychecks but failed to report and remit them to the IRS. She also falsified her individual income tax return and made false statements on a PPP loan application, claiming a non-operational business had annual gross income of $75,639.
According to court documents, Wilkerson withheld $57,000 in trust fund taxes from her employees’ wages in the third quarter of 2023 but failed to remit them to the IRS. She also earned over $1.6 million in income in 2023 but failed to file her individual income tax return. Additionally, Wilkerson submitted a fraudulent IRS Individual Tax Return, Form 1040, Form Schedule C, to support her false PPP loan application.
Wilkerson’s guilty plea comes after a thorough investigation, which revealed her scheme to defraud the IRS and the Small Business Administration. Her actions resulted in her receipt of a PPP loan based on false information, which she knew was fraudulent at the time of submission.
The outcome of Wilkerson’s case serves as a warning to others who would attempt to commit similar crimes. The IRS and other agencies are committed to detecting and prosecuting tax fraud and other financial crimes, ensuring that individuals and businesses comply with the law and pay their fair share of taxes.
Related Federal Cases
- Olsen Saravia-Hernandez, Tax Fraud Conspiracy, Louisiana 2023 · Alabama
- Nisika West, Tax Fraud, Louisiana 2012 · Louisiana
- Michael Paul Boyter, Wire Fraud and Tax Evasion, Louisiana 2014 · Washington
- Rommel Cordova, Tax Return Fraud, Louisiana 2011 · Alabama
- Amy Evangelista, Tax Fraud, California 2023 · Alaska
📋 Key Facts
- Crime: Fraud & Financial Crimes
- Defendant: PPP Loan Fraud
- Location: LA
- Source: DOJ Press Release

