An employee of the Puerto Rico Department of Treasury pleaded guilty to a bribery conspiracy that drained roughly $5 million from the territory’s tax coffers, admitting he used his access to official systems to alter taxpayer records and secure unlawful refunds for paying clients, and he now faces federal penalties under 18 U.S.C. § 371.
Luis A. Jiménez-Guzmán, who worked for the Puerto Rico Department of Treasury, pleaded guilty to a one-count Information charging a conspiracy to commit bribery that resulted in an estimated $5,000,000 loss in tax revenue. The plea confirms that federal prosecutors tied his actions to corrupt schemes in which he accepted money and other benefits in return for manipulating tax records. The charge carries criminal exposure under 18 U.S.C. § 371 and marks a focused federal response to public corruption.
According to the plea agreement, Jiménez-Guzmán knowingly and willfully conspired to commit federal program bribery and wire fraud and accepted payments for his corrupt acts. From February 2019 through March 2023, he served as an employee and agent of the Puerto Rico Department of Treasury with responsibilities that included physically and electronically accessing and reviewing tax returns and documents connected to invoicing and tax collection. He had privileged access to the department’s online platforms, including the Puerto Rico Integrated Tax Administration System and the Internal Revenue Unified System, and was able to view, monitor, and change taxpayer information.
Prosecutors say Jiménez-Guzmán used that access to create credits, alter income tax, employee retention tax, and sales tax records, and to eliminate liabilities or generate improper refunds for third parties. The scheme involved solicited and accepted cash payments and other benefits in exchange for submitting false information to the department that erased or reduced tax debts and allowed clients to evade taxes. For example, on August 16, 2021, he allegedly received a $10,000 bribe from an individual identified as Person H to erase or reduce a tax debt for one of Person H’s customers, a concrete instance tied to the broader $5 million impact.
The illicit eliminations and improper refunds produced an approximate $5,000,000 loss to the treasury and affected multiple individual and business taxpayers who benefited from the falsified entries. “Together with our law enforcement partners, our office will continue to aggressively pursue corrupt individuals in the government who take advantage of the system to benefit a few in exchange for bribes,” said U.S. Attorney W. Stephen Muldrow. “This prosecution serves as a warning to other public employees involved in these types of schemes that they will be investigated and prosecuted, and that such violations will not be tolerated.”
Jiménez-Guzmán made his initial appearance in the U.S. District Court for the District of Puerto Rico, waived indictment, and pleaded guilty before United States District Judge Silvia L. Carreño-Coll. He faces a statutory maximum of 5 years in prison, a fine not to exceed $250,000, and a term of supervised release, with the ultimate sentence to be set by a federal judge after consideration of the Sentencing Guidelines and statutory factors. The plea moves the matter toward sentencing while federal authorities continue to document the full scope of the scheme and its victims.
The Federal Bureau of Investigation is investigating the case, and Assistant U.S. Attorney Marie Christine Amy from the District of Puerto Rico’s Financial Fraud and Public Corruption Section is prosecuting the matter. “The FBI remains committed to protecting the integrity of Puerto Rico’s public institutions,” said Carlos R. Goris, Special Agent in Charge of the FBI’s San Juan Field Office. “Today’s proceedings reflect our continued efforts to investigate and expose schemes that compromise the fair administration of government programs and erode public trust. We will continue working closely with our partners at the U.S. Attorney’s Office to ensure that those who abuse their positions for personal gain are held accountable.”
This prosecution is part of a wider, ongoing effort to root out corruption within the Puerto Rico Department of Treasury and related networks, and it follows earlier enforcement actions that targeted large, coordinated tax-debt and bribery schemes. Authorities have noted related indictments in prior months that involved dozens of individuals and corporations in schemes to manipulate tax liabilities and collect improper refunds, underscoring a systemic problem the U.S. Attorney’s Office and federal partners say they are continuing to address. The case serves as an example of how internal access, when abused, can translate into organized financial harm to public finances and taxpayer fairness.
https://x.com/USAO_PR/status/2072725142703046909
