Oregon Cannabis Executive Indicted Over Alleged $1.54 Million in Unpaid Payroll Taxes

By Lucille McNamara On Oct 17, 2026

Mark Hatfield U.S. Courthouse. Portland, Oregon | Credit: M.O. Stevens

On Thursday, a Portland woman was indicted by a federal grand jury on eight counts of failing to pay over payroll taxes for local cannabis and payroll processing companies.

Rosa Cazares allegedly willfully failed to collect, account for, and pay over federal payroll taxes for La Mota, LLC, and 503 Staffing, LLC, according to Oregon U.S. Attorney Scott E. Bradford.

She Withheld Income Tax, Social Security, and Medicare Taxes From the IRS

According to the indictment, Cazares withheld federal income taxes, Social Security, and Medicare taxes from employee wages and failed to remit the funds to the IRS.

The indictment alleges that the unpaid trust fund taxes totaled $1,542,413 and occurred across eight calendar quarters. Each quarter of non-payment constitutes a separate criminal count.

Tidings Context

The IRS calls these trust fund taxes because employers hold money withheld from workers’ wages for the Treasury until depositing it with the government.

If convicted, Cazares faces up to five years in federal prison, fines, and restitution on each count.

Assistant U.S. Attorney Meredith D.M. Bateman is prosecuting the case.

By Lucille McNamara | Covers public safety, courts and Oregon policy

Multnomah County Portland