DES MOINES, Iowa – A West Des Moines man was sentenced today to 97 months in federal prison for multiple federal offenses, including money laundering and making false claims for tax refunds. The court also ordered restitution in the amount of $404,440.85 and a special assessment of $925.
Jeffrey Allan Kock, age 50, was convicted by a jury on September 29, 2021, of a total of 13 counts, including five counts of the willful failure to file individual income tax returns; two counts of making false claims against the United States; wire fraud; mail fraud; three counts of money laundering; and concealment of an asset.
The trial evidence showed that Kock made false claims for tax refunds on two IRS Forms 1041, which is a form used by estates and trusts. Kock fraudulently requested refunds in the amounts of $20,671 and $10,921,192, which were initially paid by the Internal Revenue Service. Kock used some of the proceeds to purchase three luxury automobiles, which were eventually recovered by the Internal Revenue Service pursuant to federal seizure warrants. The trial evidence also showed that Kock attempted to purchase a multi-million dollar residence, but that the transaction was not successful. Shortly after the second fraudulent refund was paid, the Internal Revenue Service recovered most of the fraudulently-obtained proceeds.
The trial evidence also showed that Kock worked in the local restaurant and bar industry during the years 2014-2018, earning sufficient income to require the filing of individual income tax returns. However, IRS records showed that Kock did not file individual returns for these years.
“Complying with the nation’s tax laws is a responsibility we all share. Not only did Mr. Kock consistently fail to file his federal tax returns, but he stole from taxpayers by submitting false claims for tax refunds he was not entitled to. Mr. Kock then tried to live a lavish lifestyle by purchasing luxury vehicles and a house with stolen taxpayer funds,” said Special Agent in Charge Tyler Hatcher, IRS Criminal Investigation. “This sentence shows the dedication that IRS Criminal Investigation and the Department of Justice have to recovering ill-gotten assets and putting criminals behind bars for such acts.”
U.S. Attorney Richard D. Westphal of the Southern District of Iowa made the announcement and Internal Revenue Service-Criminal Investigation investigated the case.
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