Dayton, Ohio – Two Georgia men have been sentenced to federal prison in separate but connected cases stemming from a multimillion-dollar tax fraud scheme and a retaliatory attempt to target the federal judge originally assigned to the criminal case.
Federal prosecutors announced that Christopher Dowtin, 49, of Jonesboro, Georgia, received a 36-month prison sentence after being convicted of wire fraud and theft of public funds. Dowtin had been found guilty following a bench trial held in March.
In a related case, Bondary McCall, 64, of Lithia Springs, Georgia, was also sentenced to 36 months in prison. McCall admitted to filing a false retaliatory lien against the federal judge who had originally overseen Dowtin’s fraud case.
Both sentences were imposed by Senior U.S. District Judge Walter H. Rice in federal court in Dayton.
Fraud scheme centered on IRS account changes and multimillion-dollar refund checks
According to court records and testimony presented during trial, Dowtin carried out a scheme that involved taking control of IRS business accounts belonging to two separate companies.
Investigators said he fraudulently filed IRS paperwork identifying himself as the responsible party for the businesses. In December 2024, the IRS processed eight Change of Address or Responsible Party-Business forms connected to Dowtin, allowing the requested changes to go through.
As a result, tax refund checks intended for the two companies were redirected to him.
One refund check totaled an astonishing $32,495,888.58, while the second was issued for $26,156.50.
After receiving the checks, Dowtin traveled from Georgia to Ohio in an effort to gain access to the money.
On Feb. 13, 2025, he visited a Morgan Stanley office in Beavercreek and attempted to deposit the Treasury checks into a brokerage account connected to a trust in his own name.
According to prosecutors, Dowtin told a financial advisor that the businesses were compensating him for allegedly using his “personhood.” He claimed the IRS had transferred the payments to him on behalf of the companies.
The Morgan Stanley advisor confirmed that the Treasury checks themselves were genuine. However, the unusual explanation and supporting documents raised serious concerns.
Several days later, on Feb. 19, 2025, a Morgan Stanley executive director contacted the United States Secret Service and IRS Criminal Investigation to report the suspicious transaction.
Federal agents responded by seizing both checks before any money could be deposited or transferred.
Following a trial in March, Dowtin was found guilty of wire fraud and theft of public funds. He was sentenced on June 26 to three years in federal prison.
Second defendant punished for retaliatory filing against federal judge
The investigation later expanded beyond the fraud case after authorities discovered another alleged crime involving Dowtin’s associate.
Federal prosecutors said that approximately two months after Dowtin was arrested, Bondary McCall filed a false lien with the Maryland Department of Assessments and Taxation.
The filing falsely claimed that Senior U.S. District Court Judge Thomas M. Rose owed Dowtin $32 million.
Judge Rose had originally been assigned to preside over Dowtin’s criminal prosecution before the case proceeded.
Authorities described the filing as a false retaliatory lien directed at the federal judge because of his involvement in the proceedings.
McCall pleaded guilty to the offense and, during a sentencing hearing in federal court in Dayton, received a 36-month prison sentence.
The investigation was announced by United States Attorney Dominick S. Gerace II for the Southern District of Ohio, Acting Special Agent in Charge Robert Kuszynski of IRS Criminal Investigation, and Special Agent in Charge Jason Rees of the United States Secret Service.
Assistant Deputy Criminal Chief Amy M. Smith and Assistant United States Attorney Erica D. Lunderman prosecuted the cases.
Federal officials also noted that the prosecutions align with the Department of Justice’s expanded efforts to combat fraud. Earlier this year, on April 7, the department created the National Fraud Enforcement Division, which focuses on investigating and prosecuting fraud committed against the American people. The initiative also supports President Trump’s Task Force to Eliminate Fraud, chaired by Vice President J.D. Vance, which is aimed at reducing fraud, waste, and abuse involving federal benefit programs.
