Wake County Resident Charged In State Tax Case

RALEIGH, N.C. – A Wake County resident was arrested September 24 on felony and misdemeanor tax charges filed by the North Carolina Department of Revenue.

Sergio De Leon, 37, of Raleigh was charged with one count of Obtaining Property by False Pretenses of $100,000.00 or more, four counts of Attempt to Evade or Defeat Tax, and one count of Willful Failure to File Return, Supply Information, or Pay Tax.

Indictments allege that De Leon, filed a fraudulent 2018 North Carolina Individual Income Tax Return requesting and receiving a tax refund of approximately $215,974.00.

De Leon subsequently filed fraudulent 2019, 2020, 2022, and 2023 North Carolina Individual Income Tax returns requesting a refund for a combined total of approximately $906,435.00.

De Leon is the sole owner of the Raleigh business, SDL Gutters and Roofing. De Leon neglected to file his 2021 North Carolina Individual Income Tax Return, despite meeting the filing requirement for the 2021 tax year.

De Leon appeared before a Wake County magistrate and was placed under a $50,000 secured bond.

The charges against De Leon resulted from an investigation by special agents with the Department’s Criminal Investigations Division in Raleigh