A Miami resident admitted to filing a false tax return and agreed to repay the IRS more than $34.8 million, while federal prosecutors moved to seize real estate, luxury cars, and bank accounts tied to the case.
Daniel Liburdi, 37, of Miami pleaded guilty to one count of filing a false tax return and agreed to pay $34,846,381 in restitution to the Internal Revenue Service. He faces a maximum penalty of three years in federal prison for the criminal charge, with sentencing scheduled for August 18, 2026.
In addition to restitution, Liburdi agreed to civil forfeiture of three real properties located in Miami Beach and the U.S. Virgin Islands, valued collectively at approximately $37,500,000. Authorities also moved to seize two Ferraris and one Land Rover Range Rover, valued collectively at approximately $1,127,000, along with the contents of several financial accounts totaling $414,508.49.
Court records show Liburdi misreported income across his 2021, 2022, and 2023 tax returns, shifting the reported source of business income in ways that reduced his federal tax obligations. For example, on his 2023 tax return he falsely stated that business income was sourced by a U.S. Virgin Islands-based entity, rather than U.S.-based entities that had actually sourced the income. The false statement facilitated Liburdi’s claim of EDC Beneficiary exclusions of income not otherwise eligible for this exclusion.
Those misstatements produced significant tax losses for the government. On the 2023 return Liburdi understated tax due by nearly $10 million, and the misreported income on his 2021 and 2022 returns resulted in an additional tax loss to the government of over $24 million.
U.S. Attorney Gregory W. Kehoe described the case sharply and directly. “Liburdi’s actions represent a flagrant disregard for our nation’s tax laws as he engaged in a deliberate scheme to evade taxes, defraud the U.S. Treasury, and exploit public coffers for his personal gain,” said U.S. Attorney Gregory W. Kehoe. “Our office is committed to working with our law enforcement partners to combat fraud and ensure that those who violate federal laws are prosecuted to the fullest extent of the law.”
The head of IRS Criminal Investigation in Florida emphasized that no one is above the law when it comes to taxes. “This defendant earned tens of millions of dollars in income and then devised an elaborate scheme to not pay taxes,” said Ron Loecker, Special Agent in Charge of IRS Criminal Investigation, Florida Field Office. “This case demonstrates that high net-worth individuals, like all Americans, are held accountable for filing false documents with the IRS, and IRS Special Agents will join forces with our law enforcement partners to hold accountable those who choose similar paths.”
The case arrives amid larger federal efforts to focus resources on fraud and misuse of taxpayer dollars, including the Department of Justice’s April 7 announcement establishing a National Fraud Enforcement Division. That division’s core mission is to zealously investigate and prosecute those who steal or fraudulently misuse taxpayer dollars, and the department says those efforts align with a government-wide task force aimed at eliminating fraud, waste, and abuse within federal benefit programs.
Homeland Security Investigations highlighted the broader harm fraud causes to public institutions and honest taxpayers. “Fraud of this magnitude is not a victimless crime—it undermines public trust, harms honest taxpayers, and threatens the integrity of our financial systems,” said Homeland Security Investigations Tampa Assistant Special Agent in Charge Michael S. Calvo. “Combating fraud and tax evasion requires unwavering commitment and collaboration across agencies, and no single organization can tackle these complex crimes alone. By forging strong partnerships, we ensure thorough investigations and hold offenders accountable, protecting the integrity of our financial systems and the public trust.”
The investigation was led by the Internal Revenue Service – Criminal Investigation and Homeland Security Investigations, with additional assistance from the Pasco Sheriff’s Office. The prosecution is being handled by Assistant United States Attorneys Ross Roberts and Whitney Mackay, and the forfeiture is being pursued by Assistant United States Attorney Suzanne Nebesky.
https://x.com/USAO_MDFL/status/2082891832984289295
