Dallas woman convicted of $3M tax fraud, claimed murder mystery parties were business expense
Court gavel. (Photo by MediaNews Group/Boston Herald via Getty Images)
DALLAS - A federal jury in Dallas has convicted a business owner who attempted to convince jurors that lavish "murder mystery" parties at her Preston Hollow home were legitimate business expenses while she withheld over $3 million in employment taxes from her employees.
Heaven Marie Diaz, 57, was found guilty on all five counts of failing to pay over trust fund taxes after a four-day trial and less than an hour of deliberation. She was indicted in 2023.
Details of the Scheme
Big picture view:
According to evidence presented at the trial, Diaz was the owner and CEO of Pursuit of Excellence, a Dallas-based staffing company. From 2015 to 2017, she withheld payroll taxes from her employees' paychecks but failed to remit more than $3 million to the IRS as required by law.
Former employees and Diaz's former accountant testified that they repeatedly warned her about her obligation to pay employment taxes. Despite these warnings, Diaz continued to withhold the taxes and kept the funds in her company's bank accounts. Evidence showed she used those funds to cover personal expenses, including international travel, luxury goods, and $10,000 monthly rent on her Preston Hollow home.
She tried to convince the jury these items were business expenditures, including her rent, because she threw "murder mystery" parties as an opportunity to network.
Official Statements
What they're saying:
"This defendant defrauded taxpayers and stole from her employees so that she could live lavishly," said Acting U.S. Attorney Nancy E. Larson. "She is now rightly held accountable for her actions. In the end, her extravagance was her undoing."
Christopher J. Altemus Jr., IRS Criminal Investigation Special Agent in Charge of the Dallas Field Office, added, "Heaven Marie Diaz abused her power and lived the high life with trust fund/employment taxes due to the IRS. The jury's guilty verdict is a stark reminder that anyone who betrays the trust of employees and their responsibilities to the IRS will face the full weight of accountability."
Sentencing
What's next:
Diaz is scheduled to be sentenced in September 2025 by United States Chief District Judge David C. Godbey, who presided over the trial. She faces up to five years in federal prison on each count.
The Source: Information in this article is from the U.S. Attorney's Office, Northern District of Texas.