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United States of America v. Christopher Dowtin

Date: 07-07-2026

Case Number: 3:25-cr-00032

Judge: Walter H. Rice

Court: United States District Court for the Southern District of Ohio (Montgomery County)

Plaintiff's Attorney: Amy Marie Smith and Erica Dione Lunderman

Defendant's Attorney: James Fleisher

Description:
Dayton, Ohio, criminal defense lawyer represented the Defendant charged with theft of government money, property, or records in violation of 18 U.S.C.A. 641.

Reported by: Kent Morlan

Christopher Dowtin, 49, of Jonesboro, Georgia, fraudulently converted two businesses’ IRS accounts to his name and address. The defendant received tax refund checks – including one for more than $32 million – that were to be paid out to these two businesses.

Two months after Dowtin’s arrest on the tax crimes, McCall filed a false lien in the Maryland Department of Assessments and Taxation claiming that Senior U.S. District Court Judge Thomas M. Rose owed Dowtin $32 million. Judge Rose was originally presiding over Dowtin’s fraud case.

Dowtin fraudulently submitted IRS forms claiming to be the responsible party for two separate companies.
Outcome:
Remanded to the custody of the Attorney General of the United States Bureau of Prisons for 36 months to run concurrent with the remaining Counts. 3 years Supervised Release to run concurrent with the remaining counts. $0.00 fine due to the inability to satisfy and hardship on dependents. $100.00 Special Assessment to the Victims Crime fund on each count.
Plaintiff's Experts:
Defendant's Experts:
Comments:

About This Case

What was the outcome of United States of America v. Christopher Dowtin?

The outcome was: Remanded to the custody of the Attorney General of the United States Bureau of Prisons for 36 months to run concurrent with the remaining Counts. 3 years Supervised Release to run concurrent with the remaining counts. $0.00 fine due to the inability to satisfy and hardship on dependents. $100.00 Special Assessment to the Victims Crime fund on each count.

Which court heard United States of America v. Christopher Dowtin?

This case was heard in United States District Court for the Southern District of Ohio (Montgomery County), OH. The presiding judge was Walter H. Rice.

Who were the attorneys in United States of America v. Christopher Dowtin?

Plaintiff's attorney: Amy Marie Smith and Erica Dione Lunderman. Defendant's attorney: James Fleisher.

When was United States of America v. Christopher Dowtin decided?

This case was decided on July 7, 2026.