Not2Taxing, Inc.

Press Release
Colorado Business Owner Pleads Guilty to Filing a False Tax Return
Thursday, May 14, 2026
Share right caret
For Immediate Release
Office of Public Affairs
A Colorado business owner pleaded guilty to filing a false personal tax return with the IRS.

According to court documents and statements made in court, Manuel Rocha, of Aurora, Colorado, owned and operated Rocha’s Drain, a drain installation business, and Rocha’s Liquor, a liquor store, both located in Denver, Colorado. While operating these businesses, Rocha diverted income to additional bank accounts to conceal the true amount of money he earned.

Each year from 2015 through 2022, Rocha provided records and information to his tax preparers that omitted his diverted income. As a result, he underreported the income he and his businesses earned during each of these years. In 2021, for example, Rocha reported that his two businesses earned $57,907 in gross receipts. In reality, the businesses earned approximately $691,650—a difference of more than $600,000.

In total, Rocha caused a tax loss to the United States of approximately $2.2 million.

Rocha is scheduled to be sentenced on August 25 and faces a maximum of three years in prison for filing a false tax return. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Assistant Attorney General A. Tysen Duva of the Justice Department’s Criminal Division made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorneys David F. Scollan and Megan E. Wessel of the Criminal Division’s Tax Section are prosecuting the case.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division (“Fraud Division”). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

Updated May 14, 2026

https://www.nbcmiami.com/news/local/miami-man-accused-of-posing-as-cpa-in-500000-fraud-scheme-police-seek-more-victims/3787069/

Miami man accused of posing as CPA in $500K fraud scheme, as cops seek more victims Police said Francisco Marrero, 78, allegedly created and provided fraudulent vouchers as proof of payment as part of the scheme.

New Court Ruling: The IRS May Owe You a Refund for 2020–2023 Tax Penalties
Some taxpayers may still be able to claim pandemic-era penalties and interest. But eligibility is limited and timing matters.
A little-known IRS rule and an interesting court case could mean some taxpayers get back penalties and interest they paid during the pandemic years.
Headlines make it sound huge, but the reality is more targeted, not automatic, and in flux at the moment. And, of course, most tax relief comes with deadlines.
So, the question is, are you eligible, and if so, what should you do to claim your money? Here's more of what you need to know.
Could you get a pandemic IRS refund soon?
Let's start with a little background. When COVID hit, the federal government declared a national emergency that ran from January 20, 2020, through May 11, 2023.
During that time, the IRS used its disaster authority under Section 7508A of the U.S. Code to push back various filing and payment deadlines, including due dates for 2019, 2020, and 2021 federal income tax returns.
So what? Well, a recent case in the U.S. Court of Federal Claims, Kwong v. United States, is now testing how those pandemic extensions should be applied.
In that case, the court sided with a taxpayer’s argument that some pandemic-era tax deadlines may have lasted longer than the IRS treated them. That means potentially into mid-2023, including an extra 60 days after the national emergency ended.
If that ruling ultimately holds, it could mean the IRS charged some penalties and interest too early, opening the door for refund claims.
Who might get an IRS pandemic penalty refund
Despite the big numbers being thrown around, not everyone who paid a fee to the IRS during the pandemic would be in line for a refund. The focus is generally on individuals and businesses that:
Filed or paid late during the pandemic period and were charged penalties or interest
Paid common IRS penalties, like late filing, late payment, or underpaying estimated taxes
In some cases, paid additional interest tied to those charges
If you were under an IRS audit, set up a payment plan with the tax agency, or had other collection activity during that period, some of the penalties embedded in those balances could also be in play.
For people with large balances or multiple years at issue, the potential refunds could reportedly be sizable. But keep in mind, this situation is in flux and will ultimately depend on how the litigation plays out.
How the Kwong lawsuit differs from earlier IRS penalty relief
It's important to note that this situation is separate from the automatic penalty relief the IRS already rolled out for certain 2019–2021 returns.
In that earlier program, the IRS waived or refunded specific penalties for eligible taxpayers and issued credits and refunds on its own. (Eligible taxpayers didn't have to file special paperwork.)
IRS pandemic penalty relief deadline
Tax refund claims come with strict time limits, usually based on when a return was filed or when the tax was paid. Because these penalties and interest date back to the pandemic years, some windows on 2020 and 2021 liabilities could start closing as soon as 2026.
As a result, some practitioners are treating mid‑2026 (i.e., July 10, 2026) as a practical "deadline" for many potential claims under this development.
There’s another catch. It wouldn't be surprising if the IRS contests the court’s reading of Section 7508A through an appeal. So, refunds under the Kwong legal theory aren't guaranteed.