Taos woman pleads guilty to tax fraud

A Taos woman pleaded guilty to tax fraud last week in a federal court case, admitting to intentionally withholding over $200,000 in employees’ federal taxes from the Internal Revenue Service.

Diane Mariani was co-owner and treasurer for Taos RPM, LLC and Mountain Resort Management Inc, with the latter doing business as the Hondo Restaurant, the Snakedance Condominiums and Bumps Market, all located in Taos Ski Valley. On May 18, Mariani pleaded guilty to “willful failure to collect or pay over tax,” according to documents filed in federal court.

Documents state that from 2015 to 2018, Mariani withheld a total of $203,137 in employee taxes such as social security, medicare tax and federal income taxes — also known as “trust fund taxes.” In the plea agreement, Mariani said she was responsible for collecting these federal taxes from employees of the two companies, and admitted she intentionally failed to turn the money over to the IRS.

In her plea agreement, the prosecution recommended Mariani be entitled to “a reduction of two levels from the base offense level as calculated under the sentencing guidelines.” However, the government retains the right to withdraw the recommendation if Mariani engages in any other illicit activity or fails to appear in court prior to her sentencing.

The plea will also see Mariani pay full restitution — or fully pay back all of the money she failed to give the IRS. Mariani also waived her right to appeal the sentencing decision.

Along with the restitution, Mariani will face up to five years in prison, a fine not in excess of $10,000, three years of supervised probation, a mandatory special penalty of $100 and any other restitution that may be ordered by the court.

Conditions of release set for Mariani require that she submit to the probation office; surrender her passport; stay within Taos, Rio Arriba, Santa Fe, Sandoval and Bernalillo counties; and not possess any firearms.

Mariani is being represented by Albuquerque lawyer Jason Bowles. He did not respond to requests for comment as of press time Wednesday (May 25).