On Nov. 3, 2014, in Topeka, Kansas, Jerold D. Fisher, of Arma, Kansas, was sentenced to 41 months in prison and ordered to pay more than $4 million in restitution for collecting false tax refunds. Fisher pleaded guilty to one count of filing a false federal tax return. According to his plea agreement, from 2006 to 2009, while Fisher was a registered agent for Fisher Alfalfa Farms, he prepared false federal tax returns both for himself and for his mother in order to receive tax refunds that were not owed to them. In 2006, he started to test the tax system by filing false income tax returns claiming Fisher Alfalfa Farms had withheld taxes from his wages and paid them to the federal treasury. As he continued to fraudulently receive tax refunds without being detected, Fisher increased the amount of his claims.