Leah B. Foley United States Attorney for the District of Massachusetts | Department of Justice
Stephen L. Hochberg, a former accounting and real estate executive from Marlborough, was sentenced on April 5 in federal court in Boston to two years in prison for conspiring to defraud the Internal Revenue Service and obstructing justice.
Hochberg's case highlights ongoing efforts by federal authorities to address tax evasion schemes involving business executives. In addition to his prison sentence, Hochberg will serve three years of supervised release and must pay $2,888,288 in restitution to the IRS, the Commonwealth of Massachusetts, and victims of previous crimes.
According to court documents, Hochberg worked with Charles D. Katz—owner of a Sudbury accounting firm and real estate company—to conceal more than $1.6 million in compensation over several years starting as early as 2014. The scheme involved off-the-books payments so that Hochberg would receive tax-free income while Katz’s companies reduced their employment tax obligations. Payments included direct compensation as well as personal expenses such as rent-free housing for Hochberg’s ex-wife and college tuition for his children.
Hochberg previously served more than five years in federal prison after being convicted in 2008 on eight counts of wire fraud and nine counts of securities fraud. In this latest case, he also admitted lying about his income from Katz’s firms when questioned by the U.S. Attorney’s Office, which hindered efforts to collect restitution owed from his earlier conviction.
Katz was charged separately and agreed to plead guilty in October 2025; sentencing is scheduled for April 29, 2026.
United States Attorney Leah B. Foley announced the sentencing along with officials from the Internal Revenue Service Criminal Investigations unit and the Federal Bureau of Investigation's Boston Division.
