By Brittany Anderson
HAYS COUNTY — Property owned by Hays County Judge Ruben Becerra is subject to tax liens against more than $1.2 million in back taxes, according to information obtained by the Hays Free Press/News-Dispatch.
Federal documents, filed with the Hays County Clerk’s Office, suggest Judge Becerra, his wife Monica, or both, face tax liens from 2010, 2014, 2015, 2016, 2017 and 2018, totaling $1,212,686.44.
A federal tax lien is filed by the IRS as the government’s legal claim against a person’s property when they neglect or fail to pay a tax debt. IRS liens are valid for 10 years plus 30 days after being assessed.
Judge Becerra, who is running for re-election, says the claims and documents that he and his wife owe back taxes are erroneous, and posted personal returns for tax years 2016, 2017 and 2021 to his campaign website at www.judgebecerra.org/transparency.
“We have not seen these tax lien documents before, we do not owe this amount, and we have no taxable connection to the address listed in the document,” he posted on his website.
However, the addresses listed on the tax liens are the addresses of the Becerras’ business and home, according to information accessed through the Hays County Central Appraisal District.
Representatives from the clerk’s office said that the office does not check the legality or validity of documents such as liens when they are recorded, only that they meet the recording requirements of being original, signed and notarized.
Shortly after each of the Becerras’ liens were notarized by IRS revenue officers, they were filed and signed by Hays County Clerk Elaine Cardenas.
Judge Becerra told the Hays Free Press/News-Dispatch that the IRS made a mistake in thinking they needed to file a return that they didn’t need to file.
“Once we cleared up not needing to file the return, it’s been made clear that we don’t owe this through the lens of the IRS,” Judge Becerra said, adding that they received this information through the mail and are waiting on the official paperwork.
By press time, the only additional document sent to the Hays Free Press/News-Dispatch by the Becerras was an IRS letter sent on Oct. 17 that shows only $3,015.48 is owed; however, this was for the 2020 tax year.
The Becerras also received a notice from the IRS dated Oct. 3, 2022 of a “possible employment-related identity theft” for the 2021 tax year. The notice indicated that another person may have used Becerra’s social security number to obtain employment. There is currently no known impact to his tax account because of this, but the Becerras are waiting for clarification on this notice.
The joint liens:
• A 2014 lien (assessed May 16, 2016) was signed by IRS revenue officers on March 9, 2017, stating an unpaid balance of $12,005.69
• A 2015 lien (assessed June 6, 2016) was signed by revenue officers on March 9, 2017, stating an unpaid balance of $32,693.32.
• Two 2016 liens (assessed April 15, 2017 and Sept. 27, 2021) were signed by revenue officers on Feb. 8, 2022, stating an unpaid balance of $545,569.58.
• Two 2017 liens (assessed Sept. 3, 2018 and Sept. 27, 2021) were signed by revenue officers on Feb. 8, 2022, stating an unpaid balance of $407,386.03.
The individual liens:
• Ruben - A 2018 lien (assessed Sept. 27, 2021) was signed by revenue officers on Feb. 8, 2022, stating an unpaid balance of $125, 643.93.
• Monica - A 2018 lien (assessed Sept. 27, 2021) was signed by revenue officers on June 7, 2022, stating an unpaid balance of $89,387.89.
Additionally, for tax year 2010, a 6721 tax (which provides a penalty for failure to file correct information returns) was filed against Monica Becerra, stating an unpaid balance of $6,254.37. The lien was assessed Oct. 14, 2013 and signed by revenue officers on Dec. 7, 2016.
Once tax liens are paid, these documents are posted to the clerk’s office website as a “release of federal tax lien.” According to the IRS website, a release is filed within 30 days of payment. There are no such documents recorded for the Becerras.
Judge Becerra said that if these were real tax liens filed, his paycheck would have been garnished by the government. However, this is only applicable in the case of a tax levy, which permits the legal seizure of property to satisfy a tax debt.
“There has never been a time where we made seven figures — not personally, not in our business — in our decades of paying taxes,” Judge Becerra said. “To think we owe seven figures. … It’s clear that it’s a mistake.”
The Hays Free Press/News-Dispatch will continue to check for documents filed with the county clerk’s office that show either the release of the liens or the erroneous filing of the liens.
