A Georgia man was arrested Tuesday on federal charges alleging he fraudulently redirected two companies’ IRS refund checks, including one for more than $32 million, to himself, the U.S. Attorney’s Office for the Southern District of Ohio reported.
Christopher Dowtin, 48, of Jonesboro, Georgia, was taken into custody by IRS Criminal Investigation special agents. According to charging documents, Dowtin submitted fraudulent IRS forms claiming to be the responsible party for two businesses. In December 2024, the IRS processed and accepted eight forms submitted by Dowtin to change the addresses or responsible parties for these businesses.
As a result of these fraudulent changes, Dowtin received two U.S. Treasury tax refund checks: one for $32,495,888.58 and another for $26,156.50.
Dowtin allegedly traveled from Georgia to Ohio and, on February 13, presented both checks at a Morgan Stanley office in Beavercreek. He attempted to deposit the funds into a brokerage account under a trust in his name, explaining to a Morgan Stanley advisor that the companies were compensating him for illegally using his “personhood,” and claiming that the IRS had transferred the funds to him as payment.
On February 19, a Morgan Stanley executive contacted the United States Secret Service and IRS Criminal Investigation, which led to law enforcement seizing the checks.
Dowtin now faces charges of wire fraud and theft of public funds. Wire fraud is punishable by up to 20 years in prison, while theft of public funds carries a maximum penalty of 10 years in prison.
