LIVINGSTON — A tax preparer working in Livingston was sentenced Monday to three years and 10 months in prison for structuring withdrawals from her bank account and tax evasion, United States Attorney Benjamin B. Wagner announced.
Nohemi Villarreal Noriega, 55, a Patterson resident, also must pay the Internal Revenue Service $188,900 seized from her, ordered U.S. District Judge Lawrence J. O'Neill.
According to documents filed in the case, Noriega prepared tax returns through her Villarreal's Business Services in Livingston. In 2006, '07 and '08, she evaded payment of her own taxes, totaling more than $167,000. In addition, Noriega structured more than $1 million of withdrawals from her bank accounts in amounts designed to avoid filing Currency Transactions reports, which might have disclosed her unreported income.
"Those who prepare others' tax returns for a living have a particular responsibility to be faithful to the tax laws," Wagner said in a news release. "Ms. Noriega will have several years in prison to contemplate her actions."