A federal grand jury in Sacramento has returned a 41-count indictment against a 54-year-old Fairfield man, charging him with failure to pay more than $2 million in trust fund taxes to the IRS.

Jurors on April 10 indicted Warren Soto Delfin, the owner of Family Generations Inc., described in the eight-page charging document as “an umbrella company that oversees the healthcare businesses that he owns and operates,” Acting U.S. Attorney Michele Beckwith, who leads the Department of Justice’s Eastern District of California, noted in a press statement issued Wednesday.

According to court documents, between January 2018 and December 2022, Delfin owned and operated five home health care businesses — Elixir Home Health Care & Hospice Inc., Home Health Resources Group Inc., Mary’s Help Home Health Services Inc., among them — that racked up more than $2 million in employment taxes.

The employment tax liabilities stem from amounts Delfin withheld from his employees’ paychecks. Instead of paying employee withholdings to the IRS, as required under the law, Delfin kept the money and bought luxury items, including a Lamborghini, jewelry, and real estate, Beckwith added in the prepared statement.

Delfin is out of custody but faces a hearing at 10 a.m. Aug. 4 in the courtroom of Senior U.S. District Judge William B. Shubb.

The case stems from an investigation by the IRS Criminal Investigation and the Department of Health and Human Services — Office of Inspector General.

Assistant U.S. Attorney Nchekube Onyima leads the prosecution.

Court records show Delfin’s defense attorney is Christina Weed, a Walnut Creek lawyer who specializes in tax law.

If convicted, Delfin faces a maximum prison term of five years and a $250,000 fine for each charged count. Any sentence, however, would be determined at the court’s discretion and federal sentencing guidelines, which take into account a number of variables, Beckwith said.