“Taxman Chris,” former Allen Park businessman, convicted of fraud

DETROIT, Mich. (FOX 2) – Christopher Niebel, known as “Tax Guy Chris” in Allen Park, was sentenced to five years in prison, plus three years of supervised release and was ordered to pay $512,000 in restitution for participating in a fraud scheme unemployment insurance in the event of a pandemic.

Niebel also worked seasonally as a manager for Party City, a party supply retail chain. Through his employment at Party City, Niebel had access to the records of people who had worked or applied to work at the company.

These records included the United States Citizenship and Immigration Services I-9 employment verification forms of Party City employees and applicants, in which the applicants documented their eligibility for employment in the United States. Around 2019, Niebel stole a number of these I-9 forms from Party City, which contained a significant volume of applicants' personally identifying information (including names, social security numbers, and dates of birth) .

Niebel filed these documents for his future use. Once Pandemic Unemployment Assistance funds became available, Niebel used personal information he appropriated from Party City in a scheme to defraud Michigan's unemployment insurance agency by submitting fictitious claims for these benefits. Specifically, Niebel submitted electronic applications for pandemic unemployment benefits using the personal identifying information of applicants for jobs at Party City, without the authorization, approval, or knowledge of those individuals.

Niebel pleaded guilty in February to one count of wire fraud and one count of aggravated identity theft, according to U.S. Attorney Dawn Ison of the Eastern District of Michigan.

Niebel opened numerous bank accounts in Michigan in order to collect PUA funds, which were being wired to these accounts.