CONCORD, N.H.– Paul J. Loch, a chiropractor and tax defier from Exeter, New Hampshire, was sentenced to 24 months in prison, 3 years of supervised release, and ordered to pay $240,000 in restitution to the Internal Revenue Service for evading the payment of his 1996 and 1997 individual income taxes announced United States Attorney John P. Kacavas.

On April 9, 2010, in a Superseding Information, Loch was charged with evading the payment of his individual income taxes for calendar years 1996 and 1997.  The Superseding Information charged that Loch evaded the payment of taxes, by, among other things:  filing false amended returns; concealing and attempting to conceal from the Internal Revenue Service the nature and extent of his assets; making false statements to agents of the Internal Revenue Service; placing funds and property in the names of nominees; and paying creditors instead of the government.

According to the Superseding Information, Loch failed to file individual income tax returns for calendar years 1999, 2000, 2001, 2002, 2003 and 2004.  The terms of the Plea Agreement require that Loch file accurate amended returns for tax years 1996 and 1997, and to file accurate returns for all tax years between 1998 and 2008, as well as to pay all taxes, interest and penalties on all such returns.

William P. Offord, Special Agent in Charge, IRS Criminal Investigation stated:  "The prosecution of individuals who intentionally conceal income and evade taxes is a vital element in maintaining public confidence in our tax system."

The case was investigated by the Portsmouth, New Hampshire, Office of the IRS Criminal Investigation Division and was prosecuted by Assistant United States Attorney Arnold H. Huftalen and Tax Division Trial Attorney Mark F. Daly.

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