In a significant legal ruling, an Illinois resident has been sentenced to six and a half years in federal prison after being found guilty of filing fraudulent tax returns. The case, which has drawn attention due to the defendant’s unusual defense tactics, concluded with a stern rebuke from the presiding judge.
Larry Dean Gibbs, 63, hailing from Pembroke Township in Kankakee County, Illinois, faced conviction in March for submitting three false federal tax returns for the years 2012, 2013, and 2014. Gibbs falsely reported $10 million in annual income while fraudulently claiming over $6.8 million in refunds. According to prosecutors, Gibbs fabricated income under the name “Larry Dean Gibbs Estate” and falsely alleged that the IRS withheld more than $3 million per year from his supposed earnings.
Gibbs’s defense took an unusual turn during the trial as he declared himself an ambassador for the obscure and unrecognized “Al Moroccan Empire National Republic.” This claim was part of a broader effort to present himself as a sovereign citizen, a defense strategy that has been repeatedly dismissed in legal circles.
U.S. District Judge Colin S. Bruce delivered a critical assessment of Gibbs’s defense, labeling his arguments as “nonsensical sovereign citizen” claims that served only to obstruct justice. Judge Bruce emphasized that such tactics would not be tolerated in court and contributed to the severity of the sentence.
The case against Gibbs was further strengthened by his criminal history; he had completed a prison sentence related to a 2005 conviction for filing a false tax return. This prior conviction played a role in the judge’s decision to impose a lengthy sentence, highlighting Gibbs’s pattern of fraudulent behavior.