Eric Judkins, 46, of Manchester, New Hampshire, has been sentenced to 12 months and one day in federal prison for conspiring to defraud the Internal Revenue Service while serving time at U.S.P. Allenwood, a federal correctional facility in Pennsylvania. The scheme, orchestrated from behind bars, involved a brazen attempt to siphon taxpayer dollars through fraudulent tax refund claims.
U.S. District Court Chief Judge Matthew W. Brann handed down the sentence, which includes three years of supervised release following incarceration. Judkins was also ordered to pay $11,031.37 in restitution to the IRS — a fraction of the $108,000 the conspiracy attempted to steal. The ruling underscores the federal government’s crackdown on financial crimes, even when launched from within prison walls.
According to U.S. Attorney John C. Gurganus, Judkins and a network of co-conspirators submitted 80 falsified Form 1040EZs to the IRS, embedding fabricated income and withholding data to trigger unwarranted refunds. The submissions were not random — they were part of a coordinated effort that exploited vulnerabilities in the tax processing system, aiming to cash in on fraudulent claims while Judkins remained incarcerated.
The fraud was eventually detected before the full $108,000 could be disbursed, but not before some funds were released. Investigators with the Internal Revenue Service traced the false filings back to Judkins through digital footprints and inmate correspondence, unraveling a scheme that relied on outside accomplices to file the forms on his behalf.
The case was prosecuted by Assistant United States Attorney Geoffrey W. MacArthur, who emphasized the seriousness of using federal custody as a launching pad for criminal enterprise. “This wasn’t just tax fraud — it was an organized attempt to manipulate the system from within a federal prison,” MacArthur said in a statement.
Judkins’ sentencing sends a message: prison walls don’t shield inmates from accountability. The IRS and federal prosecutors continue to prioritize financial integrity, pursuing charges even when the perpetrators are already serving time for other offenses. The investigation remains ongoing, with authorities examining the full scope of the conspiracy and potential involvement of others outside the facility.
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Related Federal Cases
- Eric Judkins Gets 12 Months for IRS Refund Scheme · Pennsylvania
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- NY Man Gets 24 Months for Multi-State Bank Fraud Scheme · New Hampshire
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- Larios Sentenced in Bank Fraud Plot Against 28 Individuals and 20 Biz · New Hampshire
Key Facts
- State: Pennsylvania
- Agency: DOJ USAO
- Category: Fraud & Financial Crimes
- Source: Official Source ↗
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