CONCORD, NH – Joshua Leavitt, 41, of Northwood, New Hampshire, is headed to federal prison after a brazen attempt to siphon over $6 million from pandemic relief programs. Leavitt was sentenced today to 28 months behind bars, followed by two years of supervised release, and ordered to pay $873,475.50 in restitution for his role in a complex fraud scheme targeting the CARES Act.
The scheme, uncovered by the U.S. Treasury Inspector General for Tax Administration and the U.S. Secret Service, involved the submission of fraudulent applications for Paycheck Protection Program (PPP) and Economic Injury Disaster Loan (EIDL) funds. Leavitt, along with his co-defendant Pierre Rogers, allegedly inflated company revenues and employee numbers across 35 applications submitted for seven different businesses.
Among the entities used to perpetrate the fraud was Dark Matter Associates, described in court documents as a company “dedicated to COVID-19 Disaster Relief Loan Acquisition and Management” – a thinly veiled front for the scheme. Other companies listed on the fraudulent applications included Demeter Group and Puro Trader, also known as Yahyn, a wine company. Leavitt attempted to secure a total of $6,019,725.50, successfully obtaining $873,475.50 before the scheme unraveled.
The fraud wasn’t just about inflated numbers; Leavitt fabricated entire tax returns to support the bogus applications. In one instance, a PPP application for Puro Trader claimed over $1 million in 2020 payroll, despite no such return ever being filed with the IRS. Another application, for Monticello Transnational, falsely reported $340,000 in fourth-quarter 2020 payroll, when the actual figure was a mere $9,000. Rogers previously received a 41-month federal prison sentence on February 3, 2023, for conspiracy to commit wire fraud and bank fraud.
“Leavitt’s conduct in this case was egregious,” stated U.S. Attorney Jane E. Young. “Leavitt and Rogers attempted to steal a combined $6.2 million dollars, which ultimately denied legitimate businesses nearly a million dollars in emergency pandemic relief funds.” Young emphasized this was the largest CARES Act fraud case to date in the District of New Hampshire.
The investigation highlights the ongoing federal effort to combat pandemic-related fraud. The Attorney General established the COVID-19 Fraud Enforcement Task Force in May 2021 to coordinate resources and prosecute those who exploited the CARES Act and other relief programs. Assistant U.S. Attorney Alexander S. Chen prosecuted the case, with assistance from the U.S. Postal Inspection Service. Leavitt now has ample time to consider the cost of his greed.
Related Federal Cases
- Efraim Steif and Uri Koenig, Medicaid Fraud, Syracuse NY, 2023 · New Hampshire
- Donald Trump Found Liable for Financial Fraud, New York NY, 2024 · Pennsylvania
- Alon Alexander, Alleged Pattern of Abuse, Fraud, and Exploitation, … · New Hampshire
- Donald Trump Held Liable for Fraud, New York NY, 2024 · New Hampshire
- William Frazier Sentenced to 51 Months for Wire Fraud, Midland GA, … · Georgia
Key Facts
- Agency: U.S. Secret Service
- Category: Fraud & Financial Crimes
- Source: Official Press Release
Get the grimiest stories delivered weekly. Subscribe free
Browse More
