A Lakewood, OH resident, Thomas Klocker was sentenced to six months in prison and ordered to pay nearly $1.8 million in restitution to the IRS for claiming false write-offs and not declaring income. Kloker diverted funds from his metal sales business for his personal use to purchase a waterfront residence, maintain his luxury yacht and take vacations. He also misrepresented personal expenses by falsely reporting them as business expenses.