Floridian Sentenced to Federal Prison on Tax Fraud Charges

By December 26, 2015Tax Fraud

On Oct. 30, 2014, in Denver, Colorado, Libia Hernandez-Garcia, of Miami, Florida, formerly of Denver, Colorado, was sentenced to 12 months in prison, three years of supervised release and ordered to pay over $70,000 in restitution.  Hernandez-Garcia pleaded guilty on May 22, 2014, to tax fraud, visa fraud and social security fraud. According to court documents, from 2009 through 2011, Hernandez-Garcia made false claims against the IRS by preparing and filing federal income tax returns for several individuals where the claims for income tax refunds were fraudulent. Particularly, Hernandez-Garcia provided false information to a tax preparer, so refunds not belonging to her would be deposited into her own bank account. Also, from 2009 through 2012, Hernandez-Garcia misused the social security number (SSN) of several individuals by causing the filing of individual income tax returns which falsely included the name and SSN, as a dependent, for the person identified as the filer of the tax return. In addition, from 2008 through 2011, Hernandez-Garcia assisted in the preparation and filing with the IRS the U.S. Individual Income Tax Return of her husband for tax years 2007 through 2010 which were materially false and fraudulent. Dependents were claimed on her husband’s tax returns who could not lawfully be claimed as dependents of his. On her own personal tax returns for tax years 2006 through 2011, Hernandez-Garcia followed a similar pattern claiming dependents that could not be claimed as her dependents all in an effort to receive higher refunds.