A Georgia man who falsely claimed and received refunds for fraudulently filed corporate income tax returns has pleaded guilty to presenting false claims to the IRS and to stealing government funds.

 According to court records, Lucious D. Mack, 49, of Atlanta, filed fraudulent corporate income tax returns that falsely claimed refunds.

 As a result of the false representation, Mack received a refund check for $105,877, which he cashed.

 He will be sentenced in May.

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