Leigha Simonton, United States Attorney, Northern District of Texas | U.S. Attorney's Office for the Northern District of Texas
A Dallas business owner was found guilty by a federal jury on charges of failing to pay over $3 million in employment taxes withheld from her employees. The conviction was announced by Acting United States Attorney for the Northern District of Texas, Nancy E. Larson.
Heaven Marie Diaz, aged 57, faced indictment in 2023. After a four-day trial, the jury returned a verdict of guilty on all five counts related to failing to remit trust fund taxes.
The court heard evidence that Diaz, as the owner and CEO of Pursuit of Excellence, a staffing company in Dallas, withheld payroll taxes between 2015 and 2017 but did not pay them to the IRS. Testimonies from former employees and Diaz's ex-accountant revealed that they had warned her about this obligation multiple times. Despite these warnings, she retained the funds in her company's accounts for personal use, including international travel and luxury expenses.
Diaz testified that such expenses were business-related, citing "murder mystery" parties at her home as networking opportunities. However, Acting U.S. Attorney Larson stated: “This defendant defrauded taxpayers and stole from her employees so that she could live lavishly.”
IRS Criminal Investigation Special Agent Christopher J. Altemus Jr. commented: “Heaven Marie Diaz abused her power and lived the highlife with trust fund/employment taxes due to the IRS.” He emphasized that betraying employee trust leads to accountability.
Sentencing is set for September 2025 before United States Chief District Judge David C. Godbey. Diaz could face up to five years in federal prison per count.
The investigation was conducted by IRS Criminal Investigation with prosecution led by Assistant U.S. Attorneys Ryan P. Niedermair and Joshua D. Detzky, along with contributions from Appellate Division Assistant U.S. Attorney Elise Aldendifer and former Assistant U.S. Attorneys Marcus Busch and Jenna Rudoff.
