An employee of the Puerto Rico Department of Treasury has pleaded guilty to a bribery conspiracy that caused the loss of about $5 million of tax revenue.
Luis A. Jiménez-Guzmán, a Puerto Rico Department of Treasury (Departamento de Hacienda or “PRDT”) employee was charged and pleaded guilty to a bribery conspiracy involving the loss of approximately $5,000,000 in Puerto Rico tax revenue, in violation of 18 U.S.C. § 371.
According to the plea agreement in the case, Luis A. Jiménez-Guzmán knowingly and willfully conspired to commit federal program bribery and wire fraud, as well as accepted bribe payments in exchange for his corrupt acts.
From February 2019 through March 2023, Jiménez-Guzmán was an employee and agent of the PRDT with duties that included physically and electronically accessing and reviewing tax returns and documents related to invoicing and collection of owed taxes. The defendant had privileged access to the PRDT’s online platforms, the Puerto Rico Integrated Tax Administration System (PRITAS) and the Internal Revenue Unified System (GenTax/SURI), and was experienced and able to access, monitor, and modify taxpayer information, including creating taxpayer credits, modifying income tax, employee retention tax and sales tax information.
As part of the bribery conspiracy, Jiménez-Guzmán corruptly accepted cash payments and other benefits, in exchange for submitting false information to the PRDT. The false information was submitted to the PRDT for the elimination of taxes owed, evasion of taxes, and theft of funds. For example, on August 16, 2021, Jiménez-Guzmán received a $10,000 bribe payment from Person H to erase and reduce a tax debt of one of Person H’s customers.
“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.”
The illicit payments were solicited and accepted by Jiménez-Guzmán, who illegally eliminated the PRDT tax liabilities and obtained illegal tax refunds for several individual and business taxpayers, with a total approximate loss to the PRDT of $5,000,000.
“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.”
Defendant Jiménez-Guzmán made his initial court appearance at the U.S. District Court for the District of Puerto Rico where he waived indictment and pleaded guilty to a one-count Information before United States District Judge Silvia L. Carreño-Coll.
He faces a maximum penalty of 5 years in prison, a fine not to exceed $250,000, and supervised release. A federal district court judge will determine his sentence after considering the U.S. Sentencing Guidelines and other statutory factors.
Hacienda Employee Pleads Guilty to Bribery Conspiracy Involving Loss of $5 Million.https://t.co/awfQ3vtQV0
— U.S. Attorney PR (@USAO_PR) July 2, 2026
The Federal Bureau of Investigation is investigating the case. Assistant U.S. Attorney Marie Christine Amy from the District of Puerto Rico’s Financial Fraud & Public Corruption Section is prosecuting the case.
This case is part of an ongoing effort to combat public corruption and fraud committed by Puerto Rico Department of Treasury employees. In addition to the above matter, the U.S. Attorney’s Office for the District of Puerto Rico announced the indictment of twenty-six individuals and corporations in a similar bribery and wire fraud scheme in October 2025.
