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Fraud

Trio Sentenced for Conspiracy to Commit Wire Fraud and Tax Evasion

Strategic Insights

— 2 min read

A trio of individuals has been sentenced for conspiring to commit wire fraud and tax evasion, with sentences ranging from 18 months to 4 years and 9 months in prison. Eduardo Anibal Escobar, Carlos Alberto Rodriguez, and Adelmy Tejada, all residents of Orlando, were found guilty of facilitating the payment of construction workers "off the books" to avoid paying payroll taxes and workers' compensation insurance premiums. The scheme, which spanned approximately January 2015 through August 2024, resulted in the loss of $36,957,616 in unpaid payroll taxes and $397,895 in restitution to two insurance companies.

Key Takeaways:

  • Eduardo Anibal Escobar was sentenced to 4 years and 9 months in prison for conspiracy to commit wire fraud and conspiracy to commit tax fraud.
  • Carlos Alberto Rodriguez was sentenced to 3 years and 4 months in prison for conspiracy to commit wire fraud and conspiracy to commit tax fraud.
  • Adelmy Tejada was sentenced to 18 months in prison plus 6 months of home detention for conspiracy to commit wire fraud and conspiracy to commit tax fraud.
  • The defendants were ordered to pay $36,957,616 in restitution to the IRS for unpaid payroll taxes and a total of $397,895 in restitution to two insurance companies for workers' compensation claims they paid out.
  • Escobar and Rodriguez are legal permanent residents from El Salvador, while Tejada is a naturalized U.S. citizen from El Salvador.
  • The defendants used their companies, T. Escobar Construction and C. Escobar Construction, to facilitate the payment of construction workers "off the books" to avoid paying payroll taxes and workers' compensation insurance premiums.
  • The scheme resulted in the loss of $146,077,535 in payroll checks, from which $36,957,616 in unpaid payroll taxes and $397,895 in restitution to two insurance companies were lost.
  • The defendants' scheme allowed construction contractors and subcontractors to disclaim responsibility for paying payroll taxes to the IRS, for ensuring that adequate workers' compensation insurance was obtained, and for verifying that the workers were legally authorized to work in the United States.

Statistics:

  • $146,077,535: Total amount of payroll checks deposited into the bank accounts of the defendants' companies, from which they withdrew cash to pay subcontractors' workers.
  • $36,957,616: Amount of unpaid payroll taxes lost by the U.S. Treasury as a result of the defendants' scheme.
  • $397,895: Amount of restitution paid by the defendants to two insurance companies for workers' compensation claims.
  • 4 years and 9 months: Sentence imposed on Eduardo Anibal Escobar for conspiracy to commit wire fraud and conspiracy to commit tax fraud.
  • 3 years and 4 months: Sentence imposed on Carlos Alberto Rodriguez for conspiracy to commit wire fraud and conspiracy to commit tax fraud.
  • 18 months: Sentence imposed on Adelmy Tejada for conspiracy to commit wire fraud and conspiracy to commit tax fraud, plus 6 months of home detention.

Sources:

  • United States Attorney's Office for the Middle District of Florida, United States v. Eduardo Anibal Escobar, Carlos Alberto Rodriguez, and Adelmy Tejada, Case No. 3:23-cr-0000 (MD Fla. Apr. 3, 2025)
  • Internal Revenue Service -- Criminal Investigation, Tampa Field Office
  • Homeland Security Investigations, Jacksonville
  • Florida Department of Financial Services

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