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Date: Dec. 22, 2025
Contact: newsroom@ci.irs.gov
HONOLULU – United States Attorney Ken Sorenson announced that Heidi Cafirma of Waipahu, Hawaii, pleaded guilty today to filing false tax returns and wire fraud related to her fraudulent application for unemployment assistance due to the COVID-19 pandemic. Cafirma’s sentencing is set for April 15, 2026, before United States District Judge Shanlyn A.S. Park.
According to court documents and in-court statements, for tax years 2016 through 2020, Cafirma 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.
IRS Criminal Investigation (IRS-CI) is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 19 field offices located across the U.S. and 14 attaché posts abroad.