U.S. Attorney Gregory K. Harris | U.S. Department of Justice
Larry Dean Gibbs, a 63-year-old resident of Pembroke Township in Kankakee County, Illinois, has been sentenced to six and a half years in prison for filing false tax returns. The sentencing took place on October 28, 2024, following his conviction by a jury trial at the U.S. Courthouse in Urbana earlier this year.
Gibbs was found guilty of submitting three fraudulent federal tax returns for the years 2012, 2013, and 2014. In these filings from January 2017, he falsely claimed an annual income of $10 million from the "Larry Dean Gibbs Estate" and asserted that over $3 million had been withheld by the IRS each year. He sought refunds amounting to more than $6.8 million. Additionally, Gibbs alleged he had changed his name to Mulumbua Humraukn El Taikem Bey and declared himself an ambassador for the Al Moroccan Empire National Republic—a title not recognized by the U.S. State Department.
At the time of these offenses, Gibbs had recently completed a sentence for a similar crime committed in 2005 when he fraudulently obtained a refund of $66,282.
During sentencing, U.S. District Judge Colin S. Bruce noted that Gibbs obstructed justice by falsely claiming tribal membership requiring special jury selection. Judge Bruce remarked that Gibbs "continues to file nonsensical sovereign citizen documents with the court," despite warnings against such actions.
The statutory penalties for filing false tax returns include up to three years of imprisonment and fines up to $100,000 per count. Alongside his prison term, Gibbs will serve one year of supervised release post-incarceration.
Gibbs is required to report to begin his sentence on January 7, 2025; until then, he remains under home detention as part of his bond conditions.
U.S. Attorney Gregory K. Harris emphasized the harm caused by such frauds: “Fraud upon the government ultimately harms honest taxpayers.” He assured vigorous prosecution efforts against repeat offenders like Gibbs and acknowledged law enforcement's role in resolving this case.
Ramsey E. Covington from IRS Criminal Investigation highlighted how such acts undermine taxpayer trust: “By filing false tax returns, Larry Gibbs not only cheated the system but also imposed an unjust burden on honest taxpayers.”
Douglas S. DePodesta from the FBI underscored their commitment: “Our tax system is predicated on the principal that every American pays their fair share."
The investigation was conducted by IRS Criminal Investigation and FBI's Chicago Field Offices with Supervisory Assistant United States Attorney Eugene L. Miller representing the government in court proceedings.