Two Found Guilty of Tax Charges in Connection with Operation of Three Miami-Area Medical Clinics
Wifredo A. Ferrer, United States Attorney for the Southern District of Florida, and Jose A. Gonzalez, Special Agent in Charge, Internal Revenue Service, Criminal Investigation Division (IRS-CID), announced that late afternoon on Monday, March 12, 2012, following a six-day trial, a federal jury in Ft. Lauderdale convicted Yolexi Marrero and Adel Garcia of criminal tax offenses. Specifically, Marrero was convicted of two counts of conspiring to defraud the United States, four counts of tax evasion, and two counts of subscribing to false tax returns, while Garcia was convicted of one count of conspiring to defraud the United States, one count of tax evasion, and three counts of subscribing to false tax returns.
Following the return of the verdicts, the Court revoked the bonds of both defendants and remanded them into custody.
The charges against the defendants arose out of their operation of three medical clinics in Miami over the course of 2003 through 2005. The three clinics – Elizabeth Medical Center, Inc., Complete Care Rehab. Center, Inc., and Healthy Family Care Center, Inc. – all earned income by billing automobile insurance companies for treatment of automobile accident victims. During this period, Elizabeth Medical Center, which was jointly owned by Marrero and Garcia, received approximately $2.5 million from insurance companies, while Complete Care Rehab. Center, which Marrero wholly owned, received approximately $1.4 million from insurance companies, and Healthy Family Care Center, which Marrero jointly owned with co-defendant Jorge Samuell, received approximately $1.39 million.
The evidence at trial established that the defendants and Samuell directed to themselves most of the funds that their respective companies received from the insurance companies through checks to themselves that they either deposited into their bank accounts or cashed at banks. The evidence further showed that the defendants repeatedly structured the cash transactions at or below $10,000 in order to evade the requirement that financial institutions report cash transactions in excess of $10,000.
The defendants failed to file corporate income tax returns for the clinics that they owned, even though they were aware of their obligation to file corporate returns. Garcia was convicted of tax evasion for evading $294,804 in corporate income tax liabilities of Elizabeth Medical Center for 2004. Marrero was convicted of tax evasion for evading $186,666 and $10,351 in corporate income tax liabilities for Healthy Family Care Center for 2004 and 2005, respectively, and for evading $27,294 and $133,266 in corporate income tax liabilities of Complete Care Rehab Center for 2004 and 2005, respectively.
As part of the scheme, the defendants also understated on their individual income tax returns the income that they received the corporations. Garcia was convicted of understating his total income on his 2003, 2004, and 2005 individual income tax returns, while Marrero was convicted of understating his total income on his 2004 and 2005 individual income tax returns.
The Court scheduled the defendants’ sentencings for May 4, 2012. On November 2, 2011, Jorge Samuell, the co-owner of Healthy Family Care Center, pled guilty to conspiring to defraud the United States. On February 1, 2012, he was sentenced to an 18-month term of imprisonment.
Mr. Ferrer commended IRS-CID for its investigation of the case. The case was tried by Assistant U.S. Attorney Michael Davis.
A copy of this press release may be found on the website of the United States Attorney's Office for the Southern District of Florida at http://www.usdoj.gov/usao/fls. Related court documents and information may be found on the website of the District Court for the Southern District of Florida at http://www.flsd.uscourts.gov or on http://pacer.flsd.uscourts.gov.