A Pasadena commercial real estate broker was sentenced to two years in federal prison for obstructing the Internal Revenue Service’s efforts to collect taxes he owed. Gabriel David Guerrero, 60, received a 24-month sentence from United States District Judge Percy Anderson and was ordered to pay $509,492 in restitution.
Guerrero pleaded guilty in June 2025 to one count of corruptly obstructing or impeding the due administration of the Internal Revenue Code. He did not file timely federal income tax returns for several years, including 1998, 1999, and 2001 through 2005, and later owed additional taxes for 2012 and 2013.
After the IRS assessed his tax liabilities and sent multiple notices, Guerrero took steps to hide his income and assets. Authorities said he used cash and cashier’s checks extensively, submitted a false form that understated his income, and deposited money into a nominee bank account.
Despite the IRS issuing dozens of levies on Guerrero’s accounts and brokers between October 2013 and November 2017, only $770 was collected toward his tax debts for those years. During this period, Guerrero earned about $1 million as a commercial real estate broker.
“[Guerrero’s] conduct betrays a long-running and calculated effort to obstruct the Treasury, aggravated because [Guerrero] did not need to commit these violations, given he was well-compensated as a commercial real estate agent and maintained a commensurate lifestyle, including a home valued at $4,000,000 and monthly car lease payments of $1,200 and $1,100,” prosecutors stated in their sentencing memorandum.
The IRS Criminal Investigation division led the investigation. The case was prosecuted by Assistant United States Attorney Steven M. Arkow of the Major Frauds Section and Justice Department Trial Attorney Robert A. Kemins of the Criminal Division’s Tax Section.
The U.S. Attorney’s Office for the Central District of California handles both criminal prosecutions and civil matters on behalf of the government according to its official website. The office serves more than 19 million residents across seven counties and works with various law enforcement partners to promote public safety through community outreach programs focused on victim assistance and public education as detailed online.
