San Francisco Caregiver Charged With Tax Evasion

SAN FRANCISCO - A federal grand jury has indicted Elsie Eclevia Curameng on charges of tax evasion and filing false tax returns for calendar years 2019 through 2022. Curameng made an initial appearance in federal court in San Francisco this morning.

According to the indictment filed April 7, 2026, and unsealed today, Curameng, 68, of San Francisco, is alleged to have evaded assessment of taxes on at least $1.5 million of unreported income. From at least 2008 through 2022, Curameng was an in-home caregiver for a client, G.C., whom she provided support in activities of daily living as well as managed her client's finances. As part of her financial duties, Curameng paid herself and the client's other caregivers. From 2019 through 2022, Curameng received hundreds of checks from G.C. totaling over $2.2 million - $1.5 million of those checks were noted as payments for nursing services and vacation pay. Curameng deposited substantially all of those paychecks into her personal bank accounts.

For calendar years 2019 through 2022, Curameng filed tax returns but did not report any of the income from her services to G.C. on those tax returns. As a result, Curameng owed additional taxes that would have been assessed if she had filed accurate returns. Additionally, for tax years 2019 and 2020, Curameng filed not one but two false tax returns that omitted the income from her services to G.C.

United States Attorney Craig H. Missakian and Linda Nguyen, Special Agent in Charge of IRS Criminal Investigation (IRS-CI) - Oakland Field Office, made the announcement.

Curameng was released on bond. Curameng is next scheduled to appear in district court on May 20, 2026 for a status conference before U.S. District Judge Charles Breyer.

An indictment merely alleges that crimes have been committed, and all defendants are presumed innocent until proven guilty beyond a reasonable doubt. If convicted, the defendant faces a maximum sentence of five years in prison and a fine of $100,000 for each count of tax evasion, in violation of 26 U.S.C. § 7201, and three years in prison and a fine of $100,000 for each count of filing a false tax return, in violation of 26 U.S.C. § 7206(1). Any sentence following conviction would be imposed by the court after consideration of the U.S. Sentencing Guidelines and the federal statute governing the imposition of a sentence, 18 U.S.C. § 3553.

Assistant U.S. Attorney Sara E. Henderson is prosecuting the case with the assistance of Tina Rosenbaum. The prosecution is the result of an investigation by IRS-CI.