The final defendant in a scheme to fraudulently obtain Paycheck Protection Program loans under the Coronavirus Aid, Relief, and Economic Security Act was sentenced in federal court on Mar. 10.
Max Alberto Mera Ulloa received a sentence of 27 months in federal prison, followed by one year of supervised release, after pleading guilty to conspiracy to commit wire fraud. The sentencing marks the conclusion of a case involving three Miami-Dade County residents who submitted more than 165 fraudulent loan applications intended for small businesses affected by the Covid-19 pandemic.
U.S. Attorney Jason A. Reding Quiñones for the Southern District of Florida said, “This scheme exploited emergency relief programs funded by the American taxpayer. These defendants submitted more than 165 fraudulent loan applications and then demanded kickbacks from the very funds meant to keep workers employed. Today’s sentence closes out this case and sends a clear message: those who steal from programs designed to help our communities will be investigated, prosecuted, and held accountable.”
Special Agent in Charge Ron Loecker of IRS Criminal Investigation, Florida Field Office, said, “These sentences stand as a reminder that stealing from federal programs is stealing from taxpayers—and we will not let those crimes go unanswered. IRS Special Agents, alongside our law enforcement partners, will continue to safeguard taxpayer dollars by ensuring criminal conduct carries real consequences.”
According to court documents, between May 2020 and March 2021, Christian Mendoza, Guillermo Lopez Carrazana, and Mera Ulloa conspired to submit false PPP loan applications through several businesses they owned or operated. The group misrepresented payroll expenses and employee information on these applications and engaged in a kickback scheme where borrowers paid them portions of the fraudulent proceeds.
Mendoza was sentenced on Dec. 19 to 33 months in prison with an order to pay over $2 million in restitution; Lopez Carrazana received a sentence of 22 months with an upcoming restitution hearing scheduled for Mar. 10. A restitution hearing for Mera Ulloa is set for May 6.
The FBI Miami Field Office and IRS-CI Florida Field Office investigated the case. Assistant U.S. Attorney Roger Cruz prosecuted it while Assistant U.S. Attorney Nicole Grosnoff is handling asset forfeiture matters.
Related court documents can be found at www.flsd.uscourts.gov or http://pacer.flsd.uscourts.gov under case number 25-cr-20178.
