Dayton, Ohio – Federal authorities arrested a Georgia man this morning on charges related to a large-scale scheme involving fraudulent IRS filings and attempted theft of federal tax refund checks, including one worth over $32 million.
Christopher Dowtin, 48, of Jonesboro, Georgia, was taken into custody by special agents with IRS Criminal Investigation and now faces serious charges including wire fraud and theft of public money. He made his initial appearance in federal court in Atlanta yesterday.
IRS Forms Falsely Filed and Refunds Redirected
According to official charging documents, Dowtin is accused of submitting multiple fraudulent IRS forms that claimed he was the responsible party for two unrelated businesses. These forms, known as “Change of Address or Responsible Party-Business” documents, were processed by the IRS in December 2024.
Authorities state that the IRS processed eight such forms connected to Dowtin, and accepted the changes as legitimate. As a result, the IRS issued two refund checks addressed to the updated names and addresses—now under Dowtin’s control. One check totaled an astounding $32,495,888.58 while the other amounted to $26,156.50.
Attempt to Deposit Funds in Ohio
In early February 2025, Dowtin allegedly traveled from Georgia to Ohio, carrying the two U.S. Treasury refund checks. He then visited a Morgan Stanley office in Beavercreek where he reportedly attempted to open a brokerage account under a trust bearing his name to deposit the funds.
Court documents say Dowtin told a financial advisor at Morgan Stanley that the money was owed to him because the companies had used his “personhood” without permission. He claimed that the funds had already been transferred to him by the IRS as compensation. Upon verifying the legitimacy of the checks, the advisor grew concerned.
Authorities Notified and Checks Seized
Just days later, on February 19, an executive director at Morgan Stanley contacted both the IRS Criminal Investigation unit and the U.S. Secret Service regarding the suspicious nature of the transaction. Dowtin’s explanations and supporting documents raised further red flags. The checks were seized before they could be deposited or withdrawn.
Dowtin now faces federal charges of wire fraud, which carries a maximum sentence of 20 years in prison, and theft of public money, punishable by up to 10 years in prison.
The charges were announced by Acting United States Attorney Kelly A. Norris for the Southern District of Ohio, IRS-CI Special Agent in Charge Karen Wingerd, and U.S. Secret Service Special Agent in Charge Yvonne DiCristoforo. Assistant United States Attorney Amy M. Smith is handling the prosecution.
