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Justice News

Department of Justice
U.S. Attorney’s Office
Southern District of Texas

Monday, November 18, 2013

Business Owner Admits To Failing To Pay Taxes To IRS

LAREDO, Texas - Leticia Reyna has entered a plea of guilty to failing to pay over employment taxes to the Internal Revenue Service (IRS), announced United States Attorney Kenneth Magidson.

According to the written plea agreement filed in the record of the case, Reyna admitted she and Jorge Montemayor operated Professional Skilled Services Inc., a home health care business that provided basic skilled care. She acknowledged that in her role as president, she had authority to conduct financial transactions on behalf of Professional Skilled Services Inc. and exercised signatory authority on the company's bank accounts. The indictment had alleged Reyna was required to collect, truthfully account for, and pay over employment taxes to the United States which include federal income tax, Social Security and Medicare taxes. 

As part of the plea, Reyna admitted she knowingly and willfully failed to pay over to the IRS approximately $48,562.44 of federal income and FICA and Medicare taxes withheld from the taxable wages of employees of Professional Skilled Services Inc., for the fourth quarter of 2008.  Reyna admitted that had different business expense and personal choices been made, funds would have been available to pay these taxes. 

A sentencing date has not yet been set. She faces a statutory maximum penalty of five years in prison and a $250,000 fine. She was permitted to remain on bond pending the sentencing hearing. 

The investigation resulting in the charges against Reyna was conducted by IRS - Criminal Investigation and FBI. Assistant United States Attorney Elizabeth R. Rabe is prosecuting the case.

Updated April 30, 2015