Date: April 26, 2021 Contact: newsroom@ci.irs.gov Acting United States Attorney Jan Sharp announced that Sofia Mayorga of Omaha, Nebraska, was sentenced on April 23, 2021 in federal court in Omaha by United States District Judge Robert F. Rossiter, Jr. to two years' probation for filing false tax returns. Judge Rossiter ordered Mayorga to pay $126,866 in restitution to the Internal Revenue Service (IRS), which was paid in full prior to today's sentence. An investigation conducted by the Internal Revenue Service Criminal Investigation Division determined that Mayorga operated and was engaged in multiple income-producing activities in 2013 and 2014, requiring her to file federal income tax returns. These activities included the operation of daycare facilities, preparation of income tax returns for a fee, and real estate rentals. For tax year 2013, Mayorga filed a federal income tax return upon which she falsely reported gross receipts from the daycare business in the amount of $347,920, resulting in a taxable income amount of $79,359. The IRS determined the daycare business's gross receipts for tax year 2013 were actually $487,337, resulting in a taxable income amount of $243,799. For tax year 2014, Mayorga filed a federal income tax return upon which she falsely reported gross receipts from the daycare business in the amount of $408,745, resulting in a taxable income amount of $139,057. The IRS determined the daycare business's gross receipts for Tax Year 2014 were actually $631,975, resulting in a taxable income amount of $421,694. As a result of the false statements made on her 2013 and 2014 federal income tax returns, the IRS determined Mayorga had a tax due to the IRS in the amount of $126,866. This case was investigated by Internal Revenue Service Criminal Investigation Division.
