Caldwell Restaurant Owner and Music Promoter Sentenced for Tax Evasion

BOISE – Rogelio Contreras Villasenor, 49, of Caldwell, Idaho, was sentenced yesterday to 41 months in prison for conspiracy to attempt to evade and defeat tax, U.S. Attorney Wendy J. Olson announced. United States District Judge Edward J. Lodge also ordered Villasenor to serve three years of supervised release following his prison sentence and pay a $20,000 fine. He pleaded guilty on July 10, 2014. Last week, Villasenor attempted to withdraw his guilty plea. At yesterday’s sentencing hearing, Villasenor testified under oath that his prior attorney failed to advise him of potential defenses. His prior counsel also testified after Judge Lodge waived his attorney-client privilege. His prior counsel advised Judge Lodge that he had informed Villasenor of any and all potential defenses. Judge Lodge denied his motion to withdraw his guilty plea and ruled that the defendant falsely testified under oath. Villasenor’s sentence was enhanced for obstructing justice.

According to court documents, Villasenor, owned and operated Tacos Michoacan for almost two decades. Villasenor admitted that beginning in 2005, and continuing to 2011, he conspired to fail to report $1,176,506.91 in income. At sentencing, Judge Lodge found that Villasenor derived some of his unreported income from illegal outdoor marijuana grows on public lands, methamphetamine, marijuana, and cocaine trafficking. As part of his plea agreement, Villasenor agreed to civilly forfeit real property, bank accounts, and a vehicle. Additionally, Villasenor agreed to a tax assessment of at least $329,421.93 to the Internal Revenue Service.

The case was the result of a joint investigation of the Organized Crime and Drug Enforcement Task Force (OCDETF), led by the Drug Enforcement Administration, in conjunction with, U. S. Immigration and Customs Enforcement’s (ICE) Homeland Security Investigations (HSI), Canyon County Narcotics Unit, Meridian Police Department, Ada County Sheriff’s Office, Idaho State Police, and the Mini-Cassia Drug Task Force. Other federal agencies participating in the OCDETF program include the Bureau of Alcohol, Tobacco, Firearms and Explosives, the Federal Bureau of Investigation, Internal Revenue Service-Criminal Investigation, and U.S. Marshals Service.

The OCDETF program is a federal multi-agency, multi-jurisdictional task force that supplies supplemental federal funding to federal and state agencies involved in the identification, investigation, and prosecution of major drug trafficking organizations.