Ewa Beach Woman Sentenced for Tax Fraud

Brigida Chock received over 2 years in prison for lying on her 2014 tax returns, causing losses up to $232,000.

Jan. 30, 2026 at 3:31am

Brigida Chock, a 65-year-old Filipino national and Hawaii resident from Ewa Beach, was sentenced to more than two years in federal prison for conspiring to defraud the IRS. Chock filed a false 2014 tax return with a fraudulent Form 1099-MISC, which led to the Treasury issuing her an undeserved refund. She then took steps to prevent the IRS from recovering the fraudulent funds.

Why it matters

Tax fraud cases like this undermine public trust in the tax system and cost the government significant sums of money. As a foreign national living in Hawaii, Chock's case also raises questions about non-citizens committing financial crimes in the United States.

The details

According to the U.S. Attorney's Office, Chock filed an amended 2014 tax return with a false Form 1099-MISC attached, which led the Treasury to issue her a refund she was not entitled to receive. Chock then took repeated actions to prevent the IRS from recovering the fraudulent funds.

  • Chock pleaded guilty to the charges on March 16, 2023.
  • She was sentenced on January 30, 2026.

The players

Brigida Chock

A 65-year-old Filipino national and Hawaii resident from Ewa Beach who was sentenced to over 2 years in prison for tax fraud.

U.S. Attorney's Office

The federal prosecutor's office that handled Chock's case and sentencing.

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What’s next

The judge ordered Chock to pay over $39,000 in restitution in addition to her prison sentence.

The takeaway

This case highlights the serious consequences for individuals who attempt to defraud the IRS, even if they are foreign nationals living in the United States. It serves as a warning that tax evasion will be prosecuted to the fullest extent of the law.