Florida Duo Sentenced After $38M Off-the-Books Payroll Scheme Unravels
A concealed payroll scheme in Florida’s construction industry orchestrated by Iris Villafranca and Osman Donaldo Zapata allowed contractors to pay workers off the books, avoiding tax obligations and causing $38 million in tax losses. Sentenced in 2026, they faced significant prison time and restitution, highlighting the serious consequences of payroll tax violations.