A Pasadena commercial real estate broker has been sentenced to two years in federal prison for obstructing the Internal Revenue Service over several years. Gabriel David Guerrero, 60, received his sentence from United States District Judge Percy Anderson, who also ordered him 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. Prosecutors said Guerrero failed to file timely federal income tax returns for multiple years, including 1998, 1999, and from 2001 through 2005. He later owed taxes for 2012 and 2013 as well.
After the IRS assessed taxes and attempted collection through dozens of notices, Guerrero took steps to hide his income and assets. Authorities stated that he used cash and cashier’s checks extensively, submitted a false form to the IRS understating his income, and deposited money into a nominee bank account.
Despite earning about $1 million as a commercial real estate broker between October 2013 and November 2017, the IRS collected only $770 toward his tax liabilities during that period.
Prosecutors wrote in their 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 and handling civil matters on behalf of the government. The office serves more than 19 million residents across seven counties in Southern California. It works with various law enforcement partners at different levels to ensure public safety in its jurisdiction.

