Guam - The Internal Revenue Service says island residents have been put on notice. On Thursday, Immaculata Sewell pleaded guilty to filing fraudulent tax refunds. Sewell admitted that she received more than $100,000 to fraudulently prepare hundreds of tax refunds.

IRS Special Agent in Charge of Guam Kenneth Hines says the guilty plea should serve as a warning for those who prey on residents of the island for selfish financial gain.  Hines saying they've increased the prosecution of people on Guam and the CNMI for tax crimes and the IRS will not tire from this task and continue to seek out and bring to justice those who victimize others.