State Grand Jury Indictment: The People of the State of Colorado v. Robert Tarin, Ana Maria Tarin, Ramon Roberto Tarin-Deleon, Adrian Omar Tarin and Luz Estela Tarin (District Court, City and County of Denver)
Summary
A Colorado State Grand Jury indictment returned in 2023 by the 2022-2023 Colorado State Grand Jurors in the District Court, City and County of Denver, GJ Case No. 22CR0001, charging Robert Tarin, Ana Maria Tarin, Ramon Roberto Tarin-Deleon, Adrian Omar Tarin and Luz Estela Tarin in thirteen counts. Counts one through eight charge Robert Tarin with theft, cybercrime, attempt to influence a public servant, forgery and filing false tax returns, alleging that Tarin obtained $31,577.00 in unemployment benefits from the Colorado Department of Labor and Employment while King Towing, owned by Tarin, had 2020 deposits of $491,324.00. The remaining counts charge false tax returns tied to two family restaurants, including about $529,717.82 in 2020 deposits across three accounts for the Loveland restaurant and alleged evasion of over $19,936.00 in sales tax at the Greeley restaurant in 2018-2020.
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DISTRICT COURT, CITY AND COUNTY OF
DENVER, COLORADO
1437 Bannock Street
Denver, CO 80202
THE PEOPLE OF THE STATE OF
COLORADO,
v.
ROBERT TARIN, DOB 05/20/1996;
ANA MARIA TARIN, DOB 07/27/1962;
RAMON ROBERTO TARIN-DELEON, DOB
07/14/1971;
ADRIAN OMAR TARIN, DOB 11/15/1965;
and
LUZ ESTELA TARIN, DOB 09/19/1963,
COURT USE ONLY
Defendants.
PHILIP J. WEISER, Attorney General
CRYSTAL LITTRELL, Senior Assistant Attorney Case No.:
General (36814) GJ Case No.: 22CR0001
1300 Broadway, 9 Floor
th
Denver, CO 80203 Ctrm: 259
720-508-6702
COLORADO STATE GRAND JURY INDICTMENT
CHARGES:
COUNT ONE: THEFT – $20,000 - $100,000, C.R.S. § 18-4-
(Robert Tarin) 401(1),(2)(h),(4)(b) (Class 4 Felony) {08A15}
COUNT TWO: CYBERCRIME – COMMIT THEFT – $20,000 -
(Robert Tarin) $100,000, C.R.S. § 18-5.5-102(1)(d),(3)(a)(VII), (Class
4 Felony) {15039}
COUNT THREE: ATTEMPT TO INFLUENCE A PUBLIC SERVANT,
(Robert Tarin) C.R.S. § 18-8-306, (Class 4 Felony) {24051}
COUNT FOUR: FORGERY, C.R.S. § 18-5-102(1)(c), (Class 5 Felony)
(Robert Tarin) {1001C}
COUNT FIVE: FORGERY, C.R.S. § 18-5-102(1)(c), (Class 5 Felony)
(Robert Tarin) {1001C}
COUNT SIX: FILING A FALSE TAX RETURN,
(Robert Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
COUNT SEVEN: FILING A FALSE TAX RETURN,
(Robert Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
COUNT EIGHT: ATTEMPT TO INFLUENCE A PUBLIC SERVANT,
(Robert Tarin) C.R.S. § 18-8-306, (Class 4 Felony) {24051}
COUNT NINE: FILING A FALSE TAX RETURN,
(Ramon Tarin-Deleon C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
and Ana Tarin)
COUNT TEN: FILING A FALSE TAX RETURN,
(Luz Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
COUNT ELEVEN: FILING A FALSE TAX RETURN,
(Luz Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
COUNT TWELVE: FILING A FALSE TAX RETURN,
(Adrian Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
COUNT THIRTEEN: FILING A FALSE TAX RETURN,
(Luz Tarin) C.R.S. § 39-21-118(4), (Class 5 Felony) {40024}
DISTRICT COURT, CITY AND COUNTY OF
DENVER, COLORADO
1437 Bannock Street
Denver, CO 80202
THE PEOPLE OF THE STATE OF
COLORADO,
v.
ROBERT TARIN, DOB 05/20/1996;
ANA MARIA TARIN, DOB 07/27/1962;
RAMON ROBERTO TARIN-DELEON, DOB
07/14/1971;
ADRIAN OMAR TARIN, DOB 11/15/1965;
and
LUZ ESTELA TARIN, DOB 09/19/1963,
COURT USE ONLY
Defendants.
PHILIP J. WEISER, Attorney General
CRYSTAL LITTRELL, Senior Assistant Attorney Case No.:
General (36814) GJ Case No.: 22CR0001
1300 Broadway, 9 Floor
th
Denver, CO 80203 Ctrm: 259
720-508-6702
COLORADO STATE GRAND JURY INDICTMENT
Of the 2022-2023 term of the Denver District Court in the year 2023; the
2022-2023 Colorado State Grand Jurors, chosen, selected and sworn in the name
and by the authority of the People of the State of Colorado, upon their oaths,
present the following:
INDEX OF COUNTS
Defendant Counts Applicable
Robert Tarin 1-8
Ramon Tarin-Deleon 9
Ana Tarin 9
Adrian Tarin 12
Luz Tarin 10-11, 13
ESSENTIAL FACTS
1. From July 2020 through May 2021, ROBERT TARIN, D.O.B.
05/20/96 (“TARIN, JR.”) fraudulently obtained $31,577.00 in unemployment
benefits by providing false information to the Colorado Department of Labor and
Employment (“CDLE”) and failed to disclose his unemployment benefits or other
business income on his 2020 or 2021 Colorado State Income Tax Returns.
2. TARIN, JR. is a Colorado resident who resides in Larimer County,
Colorado.
3. TARIN, JR. was the owner and registered agent of King Towing,
LLC, which is a now-delinquent limited liability company that was registered
with the Colorado Secretary of State in 2017, with a last known principal street
address located at 524 Wagon Bend Road, Berthoud, CO 80513, in Larimer
County, Colorado.
4. Investigation related to TARIN, JR. and King Towing reflects that
TARIN, JR. has regularly used addresses associated with his parents, Ramon
Roberto Tarin-Deleon and Ana Maria Tarin. The Secretary of State initially
identified TARIN JR.’s parents’ home address in association with the registered
agent for King Towing, LLC. Later, the registered agent address was changed to
reflect 524 Wagon Bend Road, which is TARIN, JR.’s personal home address.
5. In 2021, TARIN, JR. created the entity King Towing, Inc.
(cumulatively, the businesses are herein called “KING TOWING”). The registered
agent address was listed as the address of a restaurant belonging to TARIN, JR.’s
parents located at 251 14th St. SE, Loveland, CO 80537. TARIN, JR. has always
been identified as the registered agent for KING TOWING.
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6. TARIN, JR. is also the owner and registered agent of King Fence Co.
(“KING FENCE”), which is a now-delinquent corporation registered with the
Colorado Secretary of State, which has a last known principal street address
located at 261 14th St. SE, Loveland, CO 80537, in Larimer County. TARIN, JR.
is the registered agent for KING FENCE.
7. A business bank account with Security Services Credit Union
(“SSCU”) for KING TOWING (Account No. ending in 1071) listed TARIN, JR. as
sole account owner and authorized signatory. TARIN, JR. is also the account
holder and signatory for a personal SSCU bank account with an Account No.
ending in 7071.
8. A second business bank account for KING FENCE (Account No.
ending in 3071) was opened on February 25, 2020, with TARIN, JR. as sole
account owner and authorized signatory.
9. TARIN, JR. also has a business checking account for KING TOWING
with Chase (Account No. ending in 9920), for which he is the sole account owner
and signatory.
10. Ramon Roberto Tarin-Deleon, D.O.B. 07/14/1971 (“TARIN, SR.”) is
an individual who resides in Larimer County, Colorado. He is the husband of Ana
Maria Tarin, D.O.B. 07-27-1962 (“A.M. TARIN”), who also resides in Larimer
County. A.M. TARIN and TARIN, SR. are the parents of TARIN, JR.
11. A.M. TARIN and TARIN, SR. are the owners of a restaurant,
Taqueria Rancho Alegre 3, Inc. (“TAQUERIA LOVELAND”), which has a
principal street address located at 251 S.E. 14th St., Loveland, CO 80537. TARIN,
SR. is the registered agent for TAQUERIA LOVELAND.
12. A First National Bank of Omaha business bank account for
TAQUERIA LOVELAND (Account No. ending in 7022) identifies A.M. TARIN and
TARIN, SR. as the owners and authorized signatories on the account, with the
account address being their shared residence.
13. Luz Estella Tarin, D.O.B. 09/19/1963 (“L. TARIN”) is an individual
who resides in Weld County, Colorado. L. TARIN is the wife of Adrian Omar
Tarin, D.O.B. 11/15/1965 (“A.O. TARIN”). L. TARIN and A.O. TARIN are the aunt
and uncle of TARIN, JR.
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14. L. TARIN and A.O. TARIN are the owners of a restaurant, Taqueria
Rancho Alegre (“TAQUERIA GREELEY”), which has a principal street address
located at 2729 8th Ave., Greeley, CO 80631. This address is located in Garden
City, Weld County, Colorado. Business records reflect Garden City and Greeley
interchangeably for this address. L. TARIN is the registered agent for TAQUERIA
GREELEY.
15. A business FirstBank account (Account No. ending in 8668) was
opened on May 5, 2015 for TAQUERIA GREELEY in the name of “Tarin, Luz
Estela DBA Taqueria Rancho Alegre” and identifies both L. TARIN and A.O.
TARIN as authorized signors for the account.
16. The Colorado Department of Revenue (“CDOR”) is located in
Jefferson County, Colorado. The Executive Director for the CDOR is Mark
Ferrandino.
17. The Colorado Department of Labor and Employment (“CDLE”) is
located in the City and County of Denver, Colorado. The Executive Director for
the CDLE is Joseph Barela.
COUNT ONE:
THEFT – $20,000 - $100,000
C.R.S. § 18-4-401(1),(2)(h),(4)(b) – (F4) {08A15}
(As to Robert Tarin)
On or about and between July 12, 2020 and May 12, 2021, triable in the
State of Colorado, ROBERT TARIN unlawfully, feloniously, and knowingly,
without authorization or by threat or deception, obtained, retained, or exercised
control over, a thing of value, namely: unemployment benefits, of the Colorado
Department of Labor and Employment, with the aggregate value of twenty
thousand dollars or more but less than one hundred thousand dollars, and
knowingly used, concealed, or abandoned the thing of value in such manner as to
permanently deprive the victim permanently of its use or benefit; in violation of
section 18-4-401(1)(b),(2)(h),(4)(B), C.R.S.
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COUNT TWO:
CYBERCRIME (THEFT) - $20,000 - $100,000
C.R.S. 18-5.5-102(1)(D),(3)(A)(VII) – (F4) {15039}
(As to Robert Tarin)
On or about and between July 12, 2020 and May 12, 2021, triable in the
State of Colorado, ROBERT TARIN unlawfully, feloniously, and knowingly
accessed a computer, computer network, or computer system, or any part thereof
to commit theft, and the loss, damage, value of services, or thing of value taken,
or cost of restoration or repair, was twenty thousand dollars or more but less than
one thousand dollars; in violation of section 18-5.5-102(1)(d),(3)(a)(VII), C.R.S.
COUNT THREE:
ATTEMPT TO INFLUENCE A PUBLIC SERVANT
C.R.S. § 18-8-306 – (F4) {24051}
(As to Robert Tarin - CDLE)
On or about and between July 12, 2020 and May 12, 2021, triable in the
State of Colorado, ROBERT TARIN unlawfully and feloniously attempted to
influence Colorado Department of Labor and Employment Executive Director
Joseph Barela and/or his employees and designees, a public servant, by means of
deceit, with the intent thereby to alter or affect the public servant's decision, vote,
opinion, or action concerning a matter which was to be considered or performed
by the public servant or the agency or body of which the public servant was a
member; in violation of section 18-8-306, C.R.S.
COUNT FOUR:
FORGERY
C.R.S. § 18-5-102 (1)(C) – (F5) {1001C}
(As to Robert Tarin – PUA Application)
On or about July 12, 2020, triable in the State of Colorado, ROBERT
TARIN, with the intent to defraud the Colorado Department of Labor and
Employment, unlawfully, feloniously, and falsely made, completed, altered, or
uttered a written instrument which was or which purported to be, or which was
calculated to become or to represent if completed, a deed, will, codicil, contract,
assignment, commercial instrument, promissory note, or other instrument which
document did or may have evidenced, created, transferred, terminated, or
otherwise affected a legal right, interest, obligation, or status, namely: a false
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application for Unemployment Insurance benefits; in violation of section 18-5-
102(1)(c), C.R.S.
COUNT FIVE:
FORGERY
C.R.S. § 18-5-102 (1)(C) – (F5) {1001C}
(As to Robert Tarin – Weekly UI Certification Forms)
On or about and between July 19, 2020 and May 9, 2021, triable in the State
of Colorado, ROBERT TARIN, with the intent to defraud the Colorado
Department of Labor and Employment, unlawfully, feloniously, and falsely made,
completed, altered, or uttered a written instrument which was or which purported
to be, or which was calculated to become or to represent if completed, a deed, will,
codicil, contract, assignment, commercial instrument, promissory note, or other
instrument which document did or may have evidenced, created, transferred,
terminated, or otherwise affected a legal right, interest, obligation, or status,
namely: false weekly certification forms for continuing Unemployment Insurance
benefits; in violation of section 18-5-102(1)(c), C.R.S.
Facts that support the offenses set forth in Counts One through Five above
include, but are not limited to, the following:
18. All of the facts supporting all other counts in this Indictment and the
Essential Facts are incorporated in Counts One through Five by this reference.
19. TARIN JR. filed for unemployment insurance (“UI”) benefits with the
Colorado Department of Labor and Employment under the Pandemic
Unemployment Assistance (“PUA”) program via an online application on or about
July 12, 2020.
20. The federal PUA program was established by the Corona Aid, Relief
and Economic Security Act (“CARES Act”) in 2020 to provide thirty-nine weeks of
unemployment benefits to self-employed individuals, gig workers, and other
independent contractors. The United States Department of Labor (“USDOL”) has
issued an Unemployment Policy Letter that instructs that all PUA claims filed
with false information are ruled ineligible due to fraud, are completely overpaid,
and are subject to penalty.
21. TARIN, JR. received PUA unemployment benefits covering the
benefit period July 11, 2020 through May 8, 2021, via payments dated July 16,
2020 through May 12, 2021. The payments were made via electronic deposit into
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TARIN, JR.’s personal SSCU account ending in 7071; into a First National Bank
of Omaha account owned by his mother, Ana Tarin, ending in 0269; and into
TARIN, JR.’s Chase bank account ending in 9920.
22. A review of TARIN, JR.’s July 12, 2020 PUA application for UI
benefits indicates that TARIN, JR. provided false information in response to
numerous questions on the application.
23. When completing the PUA application for UI benefits online, TARIN,
JR. identified his “Primary Occupation” from a selection of occupations as, “Heavy
and Tractor-Trailer Truck Drivers.” TARIN, JR. did not disclose KING FENCE at
any time.
24. A review of SSCU bank records for the business account ending in
3071 reveals that KING FENCE had the following deposits in 2020:
a. Checks: $22,862.00
b. Cash Deposits: $2,090.00
c. Square Deposits: $6,866.05
d. Total Deposits: $31,818.05
25. When answering the application question, “Please select ALL that
apply to your current situation” TARIN, JR. selected (1) “I am temporarily unable
to provide professional services in the manner I did prior to COVID-19, as a result
of COVID-19,” and (2) “I have had to temporarily shut down my business or my
place of employment is closed due to Covid-19.” TARIN, JR. also provided the
following application responses:
a. TARIN, JR. indicated, “YES” next to: “I am employed as an
independent contractor performing services for others.”
b. TARIN, JR. indicated, “NO” next to: “I am still working at reduced
hours or pay.”
c. TARIN, JR. indicated, “YES” next to: “I am furloughed.”
d. When asked the question, “Briefly explain how the pandemic caused
you to become unemployed.” TARIN wrote, “Slowed down work. Little
to none.”
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26. A review of SSCU business bank account records for the account
ending in 1071, as well as for the Chase bank account ending in 9920, reveals that
KING TOWING had the following deposits in 2019-2021:
a. 2019 - $439,248.79
b. 2020 - $491,324.00
c. 2021 (Jan. – June): $390,766.47
27. The deposits into the KING FENCE and KING TOWING bank
accounts reflect that the businesses did not temporarily close or suffer a slowdown
in 2020, nor did TARIN, JR. furlough himself.
28. In addition to TARIN, JR. being ineligible for benefits on the PUA
claim based on the content of his answers on the application, TARIN, JR. was also
earning income while he was subsequently requesting continuing UI benefits and
failed to report his earnings to the CDLE as claimants are required to do.
29. When claimants request benefits weekly, the language is very specific
about what constitutes employment. The online form states: “You must report
work even if you have not been paid yet. By work we mean any activity, even if
it’s just for one hour, for which you receive payment. This includes all work,
including full-time, temporary work, self-employment, military employment,
federal employment, commission, paid training, 1099, contract jobs, cash jobs.”
30. On or about and between July 19, 2020 and May 9, 2021, TARIN, JR.
provided false information in support of his ongoing UI claim, which resulted in
the overpayment of UI benefits. TARIN, JR. submitted weekly online certification
forms to the CDLE, making continuing claims for benefits. TARIN, JR. indicated
that he did not work any week he collected UI.
31. TARIN, JR.’s actual, non-disclosed business income exceeded his
initial weekly benefit for each week he requested and received benefits, which
would have made him ineligible to receive benefits for those weeks. TARIN, JR.’s
misrepresentations to CDLE also made his benefits ineligible due to fraud.
32. TARIN, JR. received total aggregate overpayments of unemployment
benefits in the amount of $31,577.00 due to his online misrepresentations to
CDLE.
8
33. TARIN, JR. knowingly accessed the CDLE’s computer system
between July 12, 2020 and May 9, 2021, providing false information in order to
obtain the UI benefits he was not entitled to receive.
34. In providing such information, TARIN, JR. attempted to influence
CDLE Executive Director Joseph Barela or his employees and designees, by
means of deceit, with the intent thereby to alter or affect their decision concerning
the administration of Unemployment Insurance benefits.
COUNT SIX:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40021}
(As to Robert Tarin – 2020 Tax Year)
On or about November 3, 2021, triable in the State of Colorado, ROBERT
TARIN, unlawfully, feloniously, and willfully, made and subscribed a return,
statement, or other document, which contained or was verified by a written
declaration that it was made under the penalties of perjury, and which the
defendant did not believe to be true and correct as to every material matter; in
violation of section 39-21-118(4), C.R.S.
COUNT SEVEN:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40021}
(As to Robert Tarin – 2021 Tax Year)
On or about February 14, 2023, triable in the State of Colorado, ROBERT
TARIN, unlawfully, feloniously, and willfully, made and subscribed a return,
statement, or other document, which contained or was verified by a written
declaration that it was made under the penalties of perjury, and which the
defendant did not believe to be true and correct as to every material matter; in
violation of section 39-21-118(4), C.R.S.
9
COUNT EIGHT:
ATTEMPT TO INFLUENCE A PUBLIC SERVANT
C.R.S. § 18-8-306 – (F4) {24051}
(As to Robert Tarin - CDOR)
On or about and between July 12, 2020 and May 12, 2021, triable in the
State of Colorado, ROBERT TARIN unlawfully and feloniously attempted to
influence Colorado Department of Revenue Executive Director Mark Ferrandino
and/or his employees and designees, a public servant, by means of deceit, with the
intent thereby to alter or affect the public servant's decision, vote, opinion, or
action concerning a matter which was to be considered or performed by the public
servant or the agency or body of which the public servant was a member; in
violation of section 18-8-306, C.R.S.
Facts that support the offenses set forth in Counts Six through Eight above
include, but are not limited to, the following:
35. All of the facts supporting all other counts in this Indictment and the
Essential Facts are incorporated in Counts Six through Eight by this reference.
36. On or about November 3, 2020, TARIN, JR submitted a tax return to
the CDOR, under penalty of perjury, that failed to include all income from the
2020 tax year and provided materially false information.
37. Specifically, TARIN, JR. failed to include any income received from
unemployment benefits or from KING FENCE.
38. TARIN, JR. filed federal and Colorado income tax returns for the
2020 tax year on November 3, 2021, for which he attached a Schedule C disclosing
business income from KING TOWING.
39. For the 2020 tax year, TARIN, JR. failed to report any UI income
that he received in 2020, and also failed to report any business income from KING
FENCE. UI benefits received by TARIN, JR. in 2020 amounted to approximately
$16,078.00.
40. TARIN, JR. filed late Colorado income tax returns for the 2021 tax
year on February 14, 2023. TARIN, JR. filed a personal income tax return as well
as an S-Corp business tax return for KING TOWING.
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41. The S-Corp return for KING TOWING listed only one owner, TARIN,
JR, and disclosed gross income of $675,335.00 and net income of $41,960.00.
42. TARIN, JR failed to disclose any UI benefits that he received in 2021
on either of his 2021 personal or business tax returns. UI benefits received by
TARIN, JR. in 2021 amounted to approximately $15,499.00.
43. TARIN, JR.’s personal and business tax returns for the tax year 2021
also failed to disclose any business income from KING FENCE or from any other
source other than KING TOWING.
COUNT NINE:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40021}
(As to Ramon Roberto Tarin-Deleon and Ana Maria Tarin – 2020 Tax year)
On or about May 12, 2021, triable in the State of Colorado, RAMON
ROBERTO TARIN-DELEON and ANA MARIA TARIN unlawfully,
feloniously, and willfully made and subscribed a return, statement, or other
document, which contained or was verified by a written declaration that it was
made under the penalties of perjury, and which the defendant did not believe to
be true and correct as to every material matter; in violation of section 39-21-
118(4), C.R.S.
Facts that support the offenses set forth in Count Nine above include, but
are not limited to, the following:
44. All of the facts supporting all other counts in this Indictment and the
Essential Facts are incorporated in Count Nine by this reference.
45. On or about May 12, 2021, a Colorado income tax return was filed for
tax year 2020 by a professional tax preparer on behalf of TARIN, SR. and A.M.
TARIN, filing jointly. This Colorado income tax return relied upon federal taxable
income, including business income, disclosed by the Tarins in their 2020 Federal
Income Tax Return.
46. On Schedule C, Profit or Loss from Business, of their Federal Income
Tax Return for the tax year 2020, TARIN, SR. and A.M. TARIN disclosed a principal
business identified as “Restaurant.” TARIN, SR was listed as “Proprietor.”
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47. On Schedule C, Part 1, Line 1, TARIN, SR. and A.M. TARIN reported
their 2020 business income from TAQUERIA LOVELAND as $263,427.00, which
resulted in a disclosed profit of $20,693.00. This alleged business income resulted in
a $358.00 tax refund to TARIN, SR. and A.M. TARIN from the State of Colorado.
48. Review of bank records from the First National Bank of Omaha
business account for TAQUERIA LOVELAND (Account No. ending in 7022) reflects
cash and credit card deposits of approximately $502,060.42 in 2020.
49. Review of personal First National Bank of Omaha accounts (Account
Nos. ending in 3767 and 0269), for which A.M. TARIN is the identified account
holder, also reflect additional cash deposits of $27,657.40 in 2020. Total deposits into
all three accounts in 2020 amounted to approximately $529,717.82.
50. TARIN, SR. and A.M. TARIN filed sales tax returns monthly for
TAQUERIA LOVELAND in tax year 2020. The total gross sales reported by
TARIN, SR. and A.M. TARIN for the restaurant in 2020 amounted to approximately
$500,402.80.
COUNT TEN:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40024}
(As to Luz Estela Tarin –Tax year February 14, 2018 through January 19, 2019)
On or about and between February 14, 2018 and January 19, 2019, triable
in the State of Colorado, LUZ ESTELA TARIN, unlawfully, feloniously, and
willfully made and subscribed a return, statement, or other document, which
contained or was verified by a written declaration that it was made under the
penalties of perjury, and which the defendant did not believe to be true and correct
as to every material matter; in violation of section 39-21-118(4), C.R.S.
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COUNT ELEVEN:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40024}
(As to Luz Estela Tarin – Tax year 2019 - February 19, 2019 through
January 17, 2020)
On or about and between February 19, 2019 and January 17, 2020, triable
in the State of Colorado, LUZ ESTELA TARIN, unlawfully, feloniously, and
willfully made and subscribed a return, statement, or other document, which
contained or was verified by a written declaration that it was made under the
penalties of perjury, and which the defendant did not believe to be true and correct
as to every material matter; in violation of section 39-21-118(4), C.R.S.
COUNT TWELVE:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40024}
(As to Adrian Omar Tarin – July 2019 Tax Period - August 15, 2019)
On or about August 15, 2019, triable in the State of Colorado, ADRIAN
OMAR TARIN unlawfully, feloniously, and willfully made and subscribed a
return, statement, or other document, which contained or was verified by a
written declaration that it was made under the penalties of perjury, and which
the defendant did not believe to be true and correct as to every material matter;
in violation of section 39-21-118(4), C.R.S.
COUNT THIRTEEN:
FILING A FALSE TAX RETURN
C.R.S. § 39-21-118(4) – (F5) {40024}
(As to Luz Estela Tarin – Tax year 2020 - February 21, 2020 through
January 19, 2021.
On or about and between February 21, 2020 and January 19, 2021, triable
in the State of Colorado, LUZ ESTELA TARIN, unlawfully, feloniously, and
willfully made and subscribed a return, statement, or other document, which
contained or was verified by a written declaration that it was made under the
penalties of perjury, and which the defendant did not believe to be true and correct
as to every material matter; in violation of section 39-21-118(4), C.R.S.
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Facts that support the offenses set forth in Counts Ten through Thirteen
above include, but are not limited to, the following:
51. All of the facts supporting all other counts in this Indictment and the
Essential Facts are incorporated in Count Ten through Thirteen by this reference.
52. Monthly sales tax returns were filed by L. TARIN and A.O. TARIN
for TAQUERIA GREELEY for the tax years 2018 through 2020.
53. The sales tax returns were handwritten and mailed to the CDOR via
the U.S. Postal Service to its prior address in Denver, Colorado. The return
address on the envelopes was identified as “Taqueria Rancho Alegre, 2729 8th
Ave., Garden City, CO 80631.” Sales tax returns for the current month are due
the following month.
54. The monthly sales tax returns for 2018 are dated from February 14,
2018 through December 13, 2018. The sales tax returns were signed by L. TARIN
and were accompanied by business checks from the First Bank account for
TAQUERIA GREELEY ending in Account No. 8668, for which both L. TARIN and
A.O. TARIN are account owners and authorized signors. L. TARIN signed the
checks.
55. The monthly sales tax returns for 2019 are dated from January 17,
2019 through December 9, 2019. The sales tax returns were also accompanied by
business checks from the First Bank account for TAQUERIA GREELEY ending
in Account No. 8668. L. TARIN signed the majority of the checks that
accompanied the mailed 2019 sales tax returns.
56. A.O. TARIN signed Check No. 2620 that accompanied the sales tax
return submitted for the July 2019 tax period, which was mailed to CDOR. August
15, 2019 is the date the envelope was post-marked.
57. For the July 2019 tax period, the sales tax returns for TAQUERIA
GREELEY reported $110,000.00 in gross sales. A review of the First Bank
business bank account (ending in 8668) for the restaurant, for which A.O. TARIN
is an authorized signor, reflected actual credit card deposits in the amount of
$132,374.51.
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58. In a car loan application with Wells Fargo Car Loan signed on August
20, 2018, A.O. TARIN holds himself out as an owner of TAQUERIA GREELEY,
with an annual salary of $150,000.00 and length of employment as 20 years.
59. The monthly sales tax returns for 2020 are dated from January 16,
2020 through December 17, 2020. The sales tax returns were again accompanied
by business checks from the First Bank account for TAQUERIA GREELEY ending
in Account No. 8668 and the checks were signed by L. TARIN.
60. Review of the First Bank account for TAQUERIA GREELEY for the
tax years 2018-2020 reflects actual deposits that exceeded the reported gross sales
for the restaurant for all three years.
61. For the tax year 2018, the gross sales reported on the monthly sales
tax returns for TAQUERIA GREELEY totaled approximately $968,250.35.
Review of the restaurant’s business bank account records reflected cash and check
deposits totaling approximately $1,118,230.24 in 2018.
62. An approximate total of $149,979.89 in gross sales was not reported
to CDOR for TAQUERIA GREELEY, and sales tax was not paid for this
undisclosed business income, for tax year 2018.
63. For the tax year 2019, the gross sales reported on the monthly sales
tax returns for TAQUERIA GREELEY totaled approximately $1,224,275.00.
Review of the restaurant’s business bank account records reflected cash, credit
card, and check deposits totaling approximately $1,434,267.02 in 2019.
64. An approximate total of $209,992.02 in gross sales was not reported
to CDOR for TAQUERIA GREELEY, and sales tax was not paid on this
undisclosed business income, for tax year 2019.
65. For the tax year 2020, the gross sales reported on monthly sales tax
returns for TAQUERIA GREELEY totaled approximately $873,390.00. Review of
the restaurant’s business bank account records reflected cash, credit card, and
check deposits totaling approximately $1,043,314.55 in 2020.
66. An approximate total of $169,924.55 in gross sales was not reported
to CDOR for TAQUERIA GREELEY, and sales tax was not paid on this
undisclosed business income, for tax year 2020.
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67. These misrepresentations resulted in the evasion of over $19,936.00
in sales tax by L. TARIN and A.O. TARIN for tax years 2018 through 2020, of
which $8,767 is for State of Colorado sales tax and $11,169 is for Garden City sales
tax. There are also penalties and interest of $23,448.00 and $5,308.00 for a total unpaid
amount of $48,692.00.
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