A Long Beach man pleaded no contest today to one count of filing a false state income tax return, one count of willfully obtaining a fraudulent refund, and one count of grand theft, according to the Franchise Tax Board (FTB).
According to court documents, Herman R. Hoching, 25, filed his 2001 state income tax return using a false W-2, Wage and Tax Statement Form. Hoching was never employed by the employer listed on the W-2 form. Hoching received a fraudulent state income tax refund of $1,322, which he deposited into his personal bank account. The fraud was discovered by FTB's internal fraud prevention procedures.
Hoching was sentenced to 45 days in a work program and three years formal probation. In addition, he was ordered to pay restitution to the FTB of more than $12,750 representing the fraudulent refund, penalties, interest, the cost of the investigation, and a $10,000 fine for negotiating a state-issued refund warrant generated through the filing of a false return.
Los Angeles County Superior Court Judge Bradford L. Andrews handed down the sentence in Courtroom J of the Long Beach Courthouse. Los Angeles County Deputy District Attorney Karen Brako prosecuted the case.