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 sentencing took place before Senior United States District Judge J. Michael Seabright in Honolulu. In addition to the prison term, Chock will serve three years of supervised release and must pay $39,791.76 in restitution.
Chock pleaded guilty on March 16, 2023, under a plea agreement. According to court documents and statements made during the proceedings, she filed an amended 2014 tax return that included a false Form 1099-MISC with fabricated income and withholding information. This fraudulent filing led the U.S. Treasury to issue a refund that Chock was not entitled to receive.
To prevent authorities from recovering the illicit funds, Chock participated in creating a nominee trust and opened bank accounts designed to hide the proceeds from the Internal Revenue Service (IRS). She also sent misleading correspondence to the IRS aimed at obstructing their collection efforts. The total tax loss resulting from her actions amounted to $232,221.53.
The case was investigated by IRS Criminal Investigation, the Treasury Inspector General for Tax Administration, and the Federal Bureau of Investigation (FBI). Assistant U.S. Attorney Gregg Yates and Trial Attorney Sarah A. Kiewlicz of the Department of Justice’s Criminal Division Tax Section prosecuted the case.
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.” He added that “Chock was also ordered to pay $39,791.76 in restitution.”
