A Pasadena commercial real estate broker was sentenced to two years in federal prison for obstructing the Internal Revenue Service (IRS) over several years, according to a statement released Friday. Gabriel David Guerrero, 60, of Pasadena, received his sentence from United States District Judge Percy Anderson. In addition to the prison term, Guerrero 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 failed to file timely federal individual income tax returns for multiple years—specifically 1998, 1999, and from 2001 through 2005—and later owed additional taxes for 2012 and 2013.
According to court documents, after the IRS assessed taxes and attempted collection by sending numerous notices, Guerrero concealed his income and assets. He used cash and cashier’s checks extensively, submitted a false form that understated his income to the IRS, and deposited income into a nominee bank account.
Despite efforts by the IRS—including dozens of levies on bank accounts and brokers associated with Guerrero between October 2013 and November 2017—the agency collected only $770 toward his tax liabilities for those years. During this period, Guerrero earned about $1 million as a commercial real estate broker.
Prosecutors wrote in a sentencing memorandum: “[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.”
The case was investigated by IRS Criminal Investigation. Assistant United States Attorney Steven M. Arkow of the Major Frauds Section and Justice Department Trial Attorney Robert A. Kemins prosecuted the case.
The U.S. Attorney's Office for the Central District of California is responsible for prosecuting federal criminal cases like this one while also handling civil matters on behalf of the government. The office serves more than 19 million residents across seven counties in Southern California and works closely with federal, state, and local law enforcement partners to ensure public safety.
E. Martin Estrada has served as United States Attorney for this district office.
