Former Tax Judge Óscar Meriño Faces Preventive Detention for Bribery and Manipulated Expert Reports

The 7th Court of Guarantee in Santiago ordered preventive detention on Wednesday against Óscar Meriño Maturana, the former judge of the Second Tax and Customs Tribunal in the Metropolitan Region.

Meriño, infamously dubbed the «judge of leniencies,» was removed from his position in March of this year by the Supreme Court due to consecutive poor evaluations. He is accused of engaging in aggravated bribery as part of an investigation led by prosecutor Jaime Retamal, concerning alleged payments for appointing experts in tax cases.

This court decision followed Meriño’s arrest on Tuesday, October 14, during a procedure specifically ordered by Retamal.

Appointment of Experts «By Hand»

During the hearing, the prosecution presented evidence linking the former judge to a scheme of charging money in exchange for appointing trusted experts in numerous tax cases.

According to the prosecution, between 2020 and 2022, Meriño authorized accounting evaluations in his cases without justification or proper grounds. Nevertheless, these reports turned out to be useless and of low quality, as they were conducted in violation of the Civil Procedure Code,» reported Bio Bío Chile.

The investigation began based on an anonymous tip alleging that Meriño and other court officials received payments in exchange for naming specific experts in cases under their review.

This inquiry also focuses on three other officials from the Second Tax and Customs Tribunal in Santiago and spans the past five years, involving at least 50 cases processed in the Second TTA of the Metropolitan Region.

These 50 cases share commonality in that they involve accounting evaluations for taxpayers owing significant amounts in taxes, which are typically conducted exceptionally due to their high costs.

It was also revealed that external individuals were used in these documents, and in the 50 investigated cases, at least five experts are repeated, raising concerns because appointments should be made «randomly» to ensure that they are not always entrusted to the same specialists.

Meriño’s Modus Operandi

In statements to the quoted media, prosecutor Retamal described Meriño’s modus operandi—referred to as the «judge of leniencies»—as «a scheme aimed at obtaining undue economic benefits.»

He noted that Meriño and his collaborators “had an encrypted group, let’s say via messages, where they indicated everything that was happening within the investigation,” revealing an effort to coordinate and conceal irregular activities.

Meriño’s defense attorney, Mario Vargas, challenged the legality of the arrest, arguing that he was still a judge during the investigation and thus should not have been detained without prior initiation of a process for lifting his immunity.

Claiming «false or manipulated evidence» and accusing the prosecution of providing the court «partial or misleading information,» Vargas submitted a protective writ to the Santiago Court of Appeals to declare the detention illegal and restore Meriño’s freedom.

After hearing arguments from both sides, the 7th Court of Guarantee determined that sufficient grounds existed to order preventive detention for Óscar Meriño and set a two-month investigation period.

Turning Point in the Case and Preventive Detention

The case against Meriño has developed along two parallel tracks. On one hand, the administrative summary conducted by the Santiago Court of Appeals, led by prosecutor Daniel Calvo, concluded last year that the former judge arbitrarily and irregularly appointed experts in at least ten cases handled by the Second TTA in Santiago between 2018 and 2021.

However, in that instance, personal economic benefits could not be demonstrated, resulting in a four-month suspension from office.

In contrast, the criminal investigation led by prosecutor Jaime Retamal managed to gather evidence that proved decisive for the more severe precautionary measure. Unlike the prior administrative inquiry, this investigation could establish elements linking Meriño’s irregular actions to a personal economic benefit, constituting the crime of bribery.

The prosecutor remarked, “We are satisfied with the Court’s resolution… it was able to acknowledge in its reasoning the content of the complaint and all the statements.”

With the preventive detention enacted and a two-month investigation set, the Centro Norte Prosecutor’s Office will now focus on collecting and organizing all necessary evidence to formulate a formal accusation. This period will be crucial for determining the full extent of the web of influences and the financial amounts involved in the alleged payments for expert reports.

Original article: Prisión preventiva para exjuez tributario Óscar Meriño: imputado por cohecho agravado y pagos por peritajes