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April 21, 2023

Man Pleads Guilty for His Role in a Tax Fraud Scheme

On March 17, 2023, in the District of Hawaii, Michael Chock pled guilty to conspiracy to defraud the United States. As part of the plea, Chock, jointly with a coconspirator, agreed to pay restitution totaling $232,221.53, to the Internal Revenue Service (IRS). The total amount of restitution consists of the fraudulently obtained refunds for tax year 2014. In or around October 2015 through September 2018, Chock and his coconspirators filed and received payment for Federal income tax returns with the IRS that claimed fraudulent refunds based on false tax withholdings, which the IRS sought to recover the fraudulently obtained tax refunds. In response, the defendant mailed frivolous letters to the IRS to stop the IRS collection efforts. At sentencing, Chock could receive a maximum of five years’ imprisonment, a term of no more than three years of supervised release, and an order to pay a fine of up to $250,000. 

Source:  The facts in this case narrative come from the following publicly available document: D. Haw., Plea Agr., filed March 17, 2023.