Christopher Upshaw, Mail Fraud, Georgia 2024

COLUMBUS, Ga. – The last remaining defendant in a pandemic-related tax fraud investigation costing U.S. taxpayers millions has pleaded guilty.

Christopher Upshaw, aka ‘Troub,’ 26, of Columbus, pleaded guilty to one count of mail fraud on Feb. 4, and faces a maximum of 30 years in prison to be followed by three years of supervised release and a $1 million fine.

The co-defendants Johnathon Swift, aka ‘JB,’ aka ‘John Boy,’ 34; Dontavis Williams, aka ‘Turk,’ 41; and Donterious Sparks, 37, all of Columbus, pleaded guilty to one count of mail fraud on Jan. 21, and face a maximum of 30 years in prison to be followed by three years of supervised release and a $1 million fine.

U.S. Attorney William R. ‘Will’ Keyes said, ‘The defendants devised a scheme to illegally obtain millions of dollars in COVID tax credits intended for honest business owners working to sustain their companies and employees during the pandemic, not for fraudsters seeking luxury cars and other indulgences.’

According to filed court documents and statements made in court, Upshaw registered DOPE! Apparel, LLC with the Georgia Secretary of State’s office on June 26, 2022. Upshaw filed five falsified returns on April 29, 2023, using this business to fraudulently claim COVID-related tax credits, including credits to assist employers with the cost of keeping staff employed and to assist with the cost of employers providing paid sick and family leave wages to employees for COVID-related leave.

As a result of these falsified returns the IRS issued five refunds to Upshaw’s business: $65,990.85, $109,680.76, $64,945.17, $65,328.07, and $105,167.36, totaling $411,112.21. Investigators discovered Upshaw did not have any W-2s filed from 2019 through 2023; there was also no record of Upshaw filing any tax returns for years 2019, 2020, 2022, or 2023, despite claiming COVID-related tax credits for 2022.

Swift, Williams, and Sparks similarly filed falsified tax returns, fraudulently claiming they were entitled to COVID tax credits: Swift obtained $417,095.56; Williams obtained $156,531.74; and Sparks obtained $311,072.55.

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