Miami, FL – The final defendant in a case involving a scheme to defraud the Paycheck Protection Program (PPP) appeared in federal court in Miami yesterday. The indictment charges three Miami-Dade County residents—Guillermo Lopez Carrazana, Christian Mendoza, and Max Alberto Mera Ulloa—with conspiracy to commit wire fraud.
The PPP was established to aid small businesses during the COVID-19 pandemic by providing financial assistance to maintain payroll and cover essential expenses. However, between May 2020 and March 2021, the defendants allegedly submitted over 165 fraudulent loan applications to the U.S. Small Business Administration, securing $6.5 million in relief funds.
According to the indictment, Carrazana, Mendoza, and Ulloa, who owned and operated businesses such as G LUX LLC, Global Tax & Accounting Group Corp, CM Logistics Systems LLC, and Max Mera Corporation, misrepresented payroll and employee data to obtain loans under false pretenses. Mendoza is identified as a tax preparer among the group.
The indictment further claims the defendants participated in a kickback scheme, accepting payments to recruit others into the fraudulent activities. Instead of using the PPP funds for their intended purpose, the defendants allegedly used the money for personal enrichment.
The case was announced by U.S. Attorney Hayden P. O’Byrne for the Southern District of Florida, alongside Special Agent in Charge Brett D. Skiles of the FBI’s Miami Field Office, and Special Agent in Charge Emmanuel Gomez of IRS Criminal Investigation in Miami.
The FBI and IRS Criminal Investigation are leading the investigation, with Assistant U.S. Attorney Roger Cruz prosecuting the case. It is important to note that an indictment is merely an allegation, and all defendants are presumed innocent until proven guilty in a court of law.
