Zachary A. Keller and the U.S. Attorney's Office for the Western District of Louisiana join DOJ Fraud Division, IRS, and IRS-CI in National Tax Enforcement Surge Exposing $490M[...]

Today, October 14, 2026, the Justice Department's National Fraud Enforcement Division (Fraud Division), along with the Internal Revenue Service, Criminal Investigation (IRS-CI), announced a nationwide series of enforcement actions targeting tax fraud.

The U.S. Attorney's Office in the Western District of Louisiana was a key participant in this surge effort. Between early September and today, the Fraud Division's Tax Section and U.S. Attorneys' Offices across the country joined forces in the Department's first-ever National Tax Enforcement Surge. This surge of nationwide resources resulted in prosecutorial actions against 76 defendants whose alleged and proven crimes intended an estimated loss of revenue to the federal government of more than $490,000,000.

"Tax fraud is not a victimless crime - it harms employees, honest taxpayers, and business owners - and the integrity of our American system," said United States Attorney Zachary A. Keller. "Our Office will aggressively pursue anyone who steals from their employees, evades lawful tax obligations, and undermines the public's trust in the fair and unbiased application of our federal tax laws."

According to the Western District of Louisiana's indictment:

• Defendant: Alicia Williams Higginbotham, 51, of Lake Charles
• Indicted: September 16, 2026
• Alleged conduct: Failure to account for and pay over trust fund taxes; failure to file individual income tax returns
• Alleged loss amount: Over $390,000
• Charges: 14 counts of Failure to Account for and Pay Over Trust Fund Taxes; four counts of Failure to File an Individual Income Tax Return
• Maximum penalties: Up to five years in prison for each count of the first charge and up to one year for each count of the second.

Higginbotham was arrested on Thursday, September 17, 2026, released on a $25,000 bond, and ordered to surrender her passport.

According to court documents, Higginbotham managed and was also a member of a home healthcare company operating in Calcasieu Parish. She is alleged to have exercised financial control over the business and to have been responsible for collecting, accounting for, and paying over federal employment taxes. The indictment alleges that Higginbotham failed to account for and pay quarterly federal employment taxes for employees for calendar quarters from 2020 through 2023. She allegedly withheld the money from her employees' paychecks but failed to pay it to the Internal Revenue Service (IRS) in an amount totaling more than $390,000. The indictment further alleges that for tax years 2020 through 2023, Higginbotham willfully failed to file required individual federal income tax returns.

The IRS - CI investigated this case. It is being prosecuted by Assistant U.S. Attorney J. Daniel Siefker, Jr., with assistance from Paralegal Specialist Denise Duhon.

An indictment, information, or complaint is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

You may find a copy of this press release (and any updates) on the website of the United States Attorney's Office for the Western District of Louisiana at www.justice.gov/usao-wdla. Related court documents and information may be found on the website of the District Court for the Western District of Louisiana at www.lawd.uscourts.gov or at https://www.lawd.uscourts.gov/cmecf-pacer. The case number for this matter is 2:26-CR-00369-01.

To view successes of other U.S. Attorney's offices across the country, please refer to this press release: https://www.justice.gov/opa/pr/dojs-fraud-division-irs-and-irs-ci-expose-more-490m-tax-fraud-national-tax-enforcement-surge

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division ("Fraud Division"). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department's work to combat fraud supports President Trump's Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

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