Larry Dean Gibbs, a 63-year-old resident of Pembroke Township in Kankakee County, Illinois, was sentenced to six and a half years in prison for filing false tax returns. The sentencing took place on October 28, 2024, following his conviction earlier this year.
Gibbs was found guilty of submitting three fraudulent federal tax returns for the years 2012, 2013, and 2014. He falsely claimed an annual income of $10 million from the "Larry Dean Gibbs Estate" and stated that the IRS withheld over $3 million each year. This led to claims for refunds totaling more than $6.8 million. At the time of these filings in January 2017, Gibbs had recently been released from federal prison for a similar offense committed in 2005.
During his trial at the U.S. Courthouse in Urbana, evidence showed that Gibbs also claimed to have changed his name to Mulumbua Humraukn El Taikem Bey and identified himself as an ambassador for the Al Moroccan Empire National Republic—a title not recognized by the U.S. State Department.
U.S. District Judge Colin S. Bruce presided over the case and noted that Gibbs obstructed justice by falsely asserting tribal affiliations requiring specific jury compositions. Judge Bruce remarked that Gibbs continued to submit frivolous documents despite warnings against such actions.
In addition to imprisonment, Gibbs will serve one year of supervised release after completing his sentence. He is required to report to the Bureau of Prisons on January 7, 2025; until then, he remains under home detention conditions.
U.S. Attorney Gregory K. Harris emphasized the impact of fraud on honest taxpayers and reiterated commitment to prosecuting repeat offenders like Gibbs: “Fraud upon the government ultimately harms honest taxpayers.”
Ramsey E. Covington from IRS Criminal Investigation highlighted how tax fraud erodes trust between citizens and their government: “By filing false tax returns, Larry Gibbs not only cheated the system but also imposed an unjust burden on honest taxpayers.”
Douglas S. DePodesta from the FBI stressed collaboration among law enforcement agencies: “The FBI is proud to work with its law enforcement and prosecutorial partners to ensure that taxpayer dollars aren’t used to line the pockets of repeat offenders.”
The investigation was conducted by IRS Criminal Investigation and FBI Chicago Field Offices with Supervisory Assistant United States Attorney Eugene L. Miller representing the prosecution.