Source: Office of United States Attorneys
SACRAMENTO, Calif. — A federal grand jury returned a 41-count indictment against Warren Soto Delfin, 54, of Fairfield, charging him with failure to pay more than $2 million in trust fund taxes to the IRS, Acting U.S. Attorney Michele Beckwith announced.
According to court documents, between January 2018 and December 2022, Delfin owned and operated five home health care businesses that accumulated more than $2 million in employment taxes. The employment tax liabilities stem from amounts Delfin withheld from his employee’s paychecks. Instead of paying the employee withholdings to the IRS as required under the law, Delfin retained them and made purchases of luxury items including a Lamborghini, jewelry, and real estate.
This case is the product of an investigation by the IRS Criminal Investigation and the Department of Health and Human Services – Office of Inspector General. Assistant U.S. Attorney Nchekube Onyima is prosecuting the case.
If convicted, Delfin faces a maximum statutory penalty of five years in prison and a $250,000 fine for each charged count. Any sentence, however, would be determined at the discretion of the court after consideration of any applicable statutory factors and the Federal Sentencing Guidelines, which take into account a number of variables. The charges are only allegations; the defendant is presumed innocent until and unless proven guilty beyond a reasonable doubt.