Lateesha Black, 52, of Hudson, was sentenced to 12 months and a day in prison by United States District Judge Benita Y. Pearson and ordered to pay restitution to the IRS in the amount of $114,022 after previously pleading guilty to aiding or assisting in filing a false tax return and corrupt endeavor to obstruct and impede the administration of the internal revenue laws. Black was also fined $15,000.

Joseph A. Cipolletti, 48, of Hudson, Ohio, was sentenced recently to 60 months in prison by U.S. District Judge Pamela A. Barker after he pleaded guilty to an 18-count indictment that charged him with wire fraud, money laundering, bank fraud and false statements under oath in a bankruptcy proceeding.