In April 2026, in the District of Hawaii, Michael Chock was sentenced to nine months imprisonment followed by three years of supervised release for conspiracy to defraud the United States. Chock must pay $39,791 in restitution.

According to court documents, Chock and his coconspirators filed federal income tax returns with the IRS that claimed fraudulent refunds based on false tax withholdings. The IRS paid Choke, then sought to recover the tax refund. In response, the defendant mailed frivolous letters to the IRS to stop collections.