Bridgeville Man Sentenced for Making False Claims and Money Laundering

WILMINGTON, Del. – Charles M. Oberly, III, United States Attorney for the District of Delaware, announced that Gerald Nocks, age 44, of Bridgeville, Delaware was sentenced yesterday by the Honorable Sue L. Robinson to 18 months incarceration and three years of supervised release.  Mr. Nocks was also ordered to pay restitution in the amount of $162,201 to the Internal Revenue Service (IRS). 

The sentence follows Nocks’ April 15, 2015 guilty plea to one count of conspiring to make false claims against the government and one count of money laundering. 

According to statements made in open court and documents filed in court, from March through April 2011, the defendant caused sixteen (16) false Forms 1120, U.S. Corporate Tax Returns to be mailed to the IRS, in the names of six non-existent corporations for the years 2008, 2009, and 2010.   The fictitious returns listed Delaware addresses associated with Nocks, and at which he had access to U.S. mail.  Each return claimed approximately $160,000 in gross income and a tax of $2,000.  However, each return also claimed an approximate $14,000 fuel tax credit, off-setting the tax due and resulting in a $12,000 refund.  The 16 false claims total $198,441. 

In April 2011, before the scheme was detected, Nocks received 13 refund checks totaling $162, 201.  He then laundered those proceeds through various bank accounts before wiring $150,000 to a settlement table in Georgia for the purchase of a home, where he was living at the time his fraudulent actions were detected.

“IRS Criminal Investigation is diligent when it comes to enforcing the laws directed at those who attempt to defraud our nation’s tax system," said Akeia Conner, Special Agent in Charge of Philadelphia Field Office. “Today’s sentencing shows how seriously the courts take federal tax crimes and it should serve as a deterrent to those who might contemplate similar fraudulent actions."

This case is the result of an investigation conducted by the Internal Revenue Service, Criminal Investigation.  The case was prosecuted by Assistant United States Attorney Edmond Falgowski.