Home New mexico tax Taos Business Owner Pleads Guilty to Failure to Pay Taxes Withheld From Employee Paychecks | USAO-NM

Taos Business Owner Pleads Guilty to Failure to Pay Taxes Withheld From Employee Paychecks | USAO-NM

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ALBUQUERQUE, NM – Diane Mariani, 66, of Taos, New Mexico, pleaded guilty May 18 in federal court to willful failure to collect or pay taxes. Mariani will remain on bail pending sentencing, which has not been scheduled.

According to the plea agreement and other court documents, until 2015, Mariani was co-owner, operator, and treasurer of Taos RPM LLC, and as of 2015, Mariani was co-owner, operator, and treasurer of Mountain Resort Management, Inc. , in Taos, New Mexico. Mountain Resort Management did business as Snakedance Condominiums, Bumps Market and Hondo Restaurant. Mariani was responsible for paying employees of Snakedance Condominiums and Mountain Resort Management and admitted in her plea that she knew she had a duty to withhold federal income taxes, Social Security taxes and taxes. health insurance – collectively referred to as “trust fund taxes” – from employee paychecks. She also knew that she had a duty to file those taxes on a quarterly basis and to file those taxes on a regular basis.

From the first quarter of 2015 to the fourth quarter of 2018, Mariani withheld at least $203,137 in taxes from the employee trust funds she paid. Mariani admitted that she deliberately failed to pay those taxes to the IRS.

Mariani faces up to five years in prison.

IRS Criminal Investigation investigated this case. Assistant United States Attorney Jeremy Peña is prosecuting the case.

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