Commercial Real Estate Broker Sentenced to 2 Years in Federal Prison

Gabriel David Guerrero obstructed IRS collection efforts for over a decade

Published on Mar. 2, 2026

Got story updates? Submit your updates here. ›

A 60-year-old Pasadena commercial real estate broker named Gabriel David Guerrero was sentenced to 24 months in federal prison for engaging in a years-long pattern of obstructing the IRS from collecting over $500,000 in taxes he owed, despite earning approximately $1 million in income during that time.

Why it matters

This case highlights the serious consequences individuals can face for deliberately obstructing the IRS and evading their tax obligations, even if they have the means to pay. It also underscores the IRS's commitment to pursuing such cases to ensure fairness in the tax system.

The details

Guerrero pleaded guilty to one count of corruptly obstructing or impeding the IRS. He failed to file timely federal income tax returns for several years, and then took steps to conceal his income and assets from the IRS, such as using cash, cashier's checks, and a nominee bank account. Despite the IRS issuing dozens of levies, they were only able to collect $770 towards Guerrero's $500,000+ tax liabilities.

  • Guerrero failed to file timely federal income tax returns for the years 1998, 1999, and 2001 through 2005.
  • Guerrero owed tax liabilities for the years 2012 and 2013.
  • The IRS collection action against Guerrero spanned from October 2013 to November 2017.
  • Guerrero was sentenced on March 2, 2026.

The players

Gabriel David Guerrero

A 60-year-old commercial real estate broker from Pasadena, California who was sentenced to 24 months in federal prison for obstructing the IRS from collecting over $500,000 in taxes he owed.

United States District Judge Percy Anderson

The judge who sentenced Guerrero and also ordered him to pay $509,492 in restitution.

IRS Criminal Investigation

The agency that investigated this matter.

Assistant United States Attorney Steven M. Arkow

The prosecutor from the Major Frauds Section who handled this case.

Justice Department Trial Attorney Robert A. Kemins

The prosecutor from the Criminal Division's Tax Section who handled this case.

Got photos? Submit your photos here. ›

What they’re saying

“[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 (Sentencing Memorandum)

What’s next

The judge in the case will decide on Tuesday whether or not to allow Guerrero to remain free on bail pending his appeal.

The takeaway

This case demonstrates the serious consequences individuals can face for deliberately obstructing the IRS and evading their tax obligations, even if they have the means to pay. It underscores the IRS's commitment to pursuing such cases to ensure fairness in the tax system.