Preparer gets 5-year
probation for 6 counts of
tax-return fraud

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By Debra Barayuga
dbarayuga@starbulletin.com

A tax preparer at RB Tax Service was sentenced to five years probation for six counts of aiding and abetting in the preparation of fraudulent tax returns.

Circuit Judge Michael Town denied Rosalinda DeGuzman's request yesterday to defer her guilty plea, which would have allowed her to erase the felony conviction from her record if she abides by the court's conditions.

DeGuzman, 50, is a relative of Richard Basuel, sole proprietor of RB Tax Service who was convicted earlier of filing tax returns claiming Hawaii as a foreign country, overstating itemized deductions for clients and failing to file his own excise tax returns.

DeGuzman was a candidate for deferral because she had no prior criminal history.

Deputy Attorney General Rick Damerville objected to a deferral, noting the crimes occurred over a two-year period, and that she should have known better given she was college-educated and had been trained in tax preparation.

He also noted that DeGuzman was indicted on the charges last October but, less than a month later, obtained naturalization under her maiden name.

"What she was doing was getting naturalized under her maiden name, which is not her legal name, while serious criminal charges are pending under her real name," he said.

Those obtaining citizenship must declare that they are under indictment for serious crimes.

While he's not sure if she violated immigration laws, Damerville said, the state felt it was good cause to deny her request for a deferral.

Howard Chang, DeGuzman's attorney, said his client is very repentant and apologized to the court. She no longer prepares taxes and has since moved to the mainland.

DeGuzman was also ordered to pay a $2,000 fine, perform 200 hours of community service and write a letter of apology to the state Department of Taxation.

Earlier this week, Vivian Soong, the fifth tax preparer at RB Tax Service to be charged with felony tax violations, pleaded not guilty. Her trial is set for Jan. 22.