STAFF REPORTS


ROCHESTER — James LaRock, II, 43, Seneca Falls, who was convicted of filing a false tax return, was sentenced to three years probation and ordered to pay restitution to the Internal Revenue Service in the amount of $107,000 by U.S. District Judge Charles J. Siragusa.

Assistant U.S. Attorneys Richard A. Resnick and Tiffany H. Lee, who handled the case, stated that for the tax years 2010-2013, the defendant, who is self-employed in the logging and firewood business, filed false personal income tax returns. Among other things, LaRock understated his gross receipts and omitted the cost of goods. In total, the defendant omitted approximately $280,470.72 in taxable income, resulting in a tax loss of $107,749 to the Internal Revenue Service. 

The sentencing is the culmination of an investigation on the part of the Internal Revenue Service, Criminal Investigations Division, under the direction of James D. Robnett, Special Agent-in-Charge, New York Field Office.