Mother And Son Plead Guilty To $5 Million Tax Conspiracy

LAS VEGAS - A Las Vegas woman and her son pleaded guilty today to conspiring to defraud the United States by filing false tax returns with the IRS and diverting portions of the resulting tax refunds to themselves.

According to court documents and statements made in court, Iris Hondermann owned and operated a tax preparation business in Las Vegas. Her son Ivan Odiaga, also of Las Vegas, worked for the business. From approximately 2017 through 2021, Hondermann and Odiaga prepared tax returns for clients that included one or more false items, including business profits and losses, COVID-19 sick and family leave credits, and residential energy credits.

Between 2017 and 2021, Hondermann and Odiaga prepared false tax returns with the IRS seeking a total of more than $5 million in refunds that their clients were not entitled to receive.

At times, Hondermann and Odiaga also diverted portions of client tax refunds without their clients' knowledge or consent. From 2017 through 2021, they diverted more than $1.1 million in false tax refunds to bank accounts one or both of them controlled.

Finally, Odiaga filed approximately 279 tax returns using the unique identifier of another tax preparer without permission, even though the IRS had issued multiple letters warning him against such misuse.

Hondermann and Odiaga are scheduled to be sentenced on June 8, 2026. Both face a maximum sentence of five years in prison for conspiracy to defraud the United States. They also face periods of supervised release, restitution, and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Assistant Attorney General Tysen Duva of the Justice Department's Criminal Division, First Assistant United States Attorney Sigal Chattah for the District of Nevada and Acting Special Agent in Charge Jarom Gregory for the IRS Criminal Investigation's Phoenix Field Office made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorneys Thomas W. Flynn and Stuart A. Wexler of the Criminal Division's Tax Section are prosecuting the case.

###