Brigida Chock, a 65-year-old resident of Ewa Beach and Filipino national, was sentenced to 27 months in federal prison for her role in a tax refund fraud scheme. The sentence was handed down by Senior United States District Judge J. Michael Seabright. After serving her prison term, Chock will also face three years of supervised release and must pay $39,791.76 in restitution.
Chock pleaded guilty on March 16, 2023, as part of a plea agreement. According to court documents and statements made during the proceedings, she filed an amended 2014 tax return with a false Form 1099-MISC that included fraudulent income and withholding information. This resulted in the U.S. Treasury issuing her a refund she was not entitled to receive.
To prevent the IRS from recovering the improperly obtained funds, Chock took several steps including helping to create a nominee trust and opening bank accounts to move the money. She also sent misleading correspondence to the IRS intended to obstruct their collection efforts. In total, authorities determined that Chock caused a tax loss of $232,221.53.
The investigation involved IRS Criminal Investigation, the Treasury Inspector General for Tax Administration, and the FBI.
United States Attorney Ken Sorenson stated: "Brigida Chock ... was sentenced today in federal court by Senior United States District Judge J. Michael Seabright to 27 months in prison to be followed by 3 years of supervised release for conspiring to defraud the IRS by fraudulently obtaining a tax refund and then thwarting efforts to recoup it."
Assistant U.S. Attorney Gregg Yates and Trial Attorney Sarah A. Kiewlicz from the Criminal Division Tax Section are prosecuting this case.
