Former La Mota CEO Faces Charges Over Unpaid Taxes
The former executive faces eight counts of tax fraud involving $1.5 million in unpaid employment taxes.
Updated on Oct. 28, 2026 in Taxes
Live Poll
Do you believe business owners should be held personally liable for their company's unpaid tax debts?
Rosa Cazares resigned from her leadership roles at La Mota effective September 1, 2026, following a federal tax fraud indictment. The former CEO faces charges related to $1.5 million in allegedly unpaid employment taxes.
Why it matters
Tax fraud allegations involving significant employment tax liabilities highlight the importance of tax compliance for business owners in Oregon. Managing multi-entity tax obligations remains a critical oversight responsibility for LLC managers.
Federal prosecutors allege Rosa Cazares failed to pay $1.5 million in employment taxes during 2020 and 2021. Cazares is currently listed as an officer or manager for 36 active LLCs in state business registries.
The players
Rosa Cazares
The former CEO of La Mota who served as an officer or manager for 36 Oregon-registered LLCs.
Aaron Mitchell
A business figure who faces $7.9 million in state tax liens and $5.7 million in federal tax liens.
Oregon Liquor and Cannabis Commission
The state agency responsible for overseeing cannabis license regulations and reporting in Oregon.
The details
The indictment follows a federal probe into La Mota-related operations, during which Cazares served as CEO. Prosecutors allege the unpaid $1.5 million in employment taxes represents a breach of federal payroll obligations. Cazares formally requested that the Oregon Liquor and Cannabis Commission remove her name from the state's 41 active La Mota-related licenses following her resignation.
Timeline
Alleged unpaid employment taxes occurred during the 2020-2021 period.
Federal tax liens were issued to Aaron Mitchell throughout 2022 and 2023.
Cazares submitted a resignation notice to the OLCC on June 26, 2026.
The official resignation from La Mota entities took effect September 1, 2026.
A federal grand jury issued an eight-count tax fraud indictment on October 15, 2026.
Money Landscape
Federal enforcement on employment tax compliance remains a primary focus for the IRS. This case underscores the significant financial consequences for businesses that fail to meet these mandatory payroll obligations.
Business owners should review their payroll tax records and filings with a qualified tax professional to ensure total compliance. Monitoring state and federal tax liens remains a vital step for those managing complex corporate or multi-entity business structures.
The takeaway
The case highlights the severe legal and financial risks associated with failing to remit employment taxes to the federal government. Business owners should maintain rigorous oversight of tax filings and consult with a professional to verify all liabilities are met on schedule.
Further reading
For broader guidance on business tax requirements, visit our Taxes section.
Source note: This article includes information reported by Willamette Week.
Live Poll
Do you believe business owners should be held personally liable for their company's unpaid tax debts?
