United States of America v. Heidi Cafirma

Honolulu, Hawaii, criminal defense lawyer represented the Defendant charged with filing false tax returns and wire fraud related to her fraudulent application for unemployment assistance due to the COVID-19 pandemic.

For tax years 2016 through 2020, Heidi Cafirma, 50, of Waipahu, Hawaii, filed false federal tax returns with the IRS for her and her spouse that underreported their business income and total taxes owed.

In 2020, Cafirma also submitted a fraudulent application requesting Pandemic Unemployment Assistance benefits, which she was not entitled to receive. From approximately June 2020 through September 2021, Cafirma filed weekly unemployment benefit certification forms in support of her application, falsely claiming she was not working or earning any income during the certification period. As a result, Cafirma received approximately $70,500 in fraudulent benefit payments.

Cafirma faces a maximum term of imprisonment of 3 years for filing a false tax return and 20 years for wire fraud. She also faces a term of supervised release, restitution, and monetary penalties.

IRS-Criminal Investigation is investigating the case. Assistant U.S. Attorney Rebecca Perlmutter and Trial Attorney Sarah A. Kiewlicz are prosecuting the case.

The defendant elected to plead guilt.