Juller Perez Salcedo, Wire Fraud Kickback Conspiracy and Tax Evasion, New York 2024

Garfield, New Jersey man Juller Perez Salcedo, age 45, has been sentenced to three years of probation, including 6 months of home detention, for conspiring to commit wire fraud and honest services fraud, and for tax evasion.

The sentencing occurred on an undisclosed date in Albany, New York. As part of his prior guilty plea, Perez Salcedo admitted that from at least 2015 to 2019, he co-owned a trucking company in New Jersey that transported products as a third-party contractor for a bedding company with a distribution facility in West Coxsackie, New York.

Perez paid kickbacks to the transportation manager of the bedding company, Leonard Hummel, in exchange for the use of the bedding company’s trucks and drivers to transport merchandise from West Coxsackie to Perez’s truck yard in Clifton, New Jersey, allowing Perez to avoid certain transportation costs.

Perez then fraudulently invoiced and received payment from the bedding company as if his trucking company had transported and delivered the merchandise from West Coxsackie when Perez and his trucking company did not in fact transport the merchandise from West Coxsackie. As a result of the scheme, Perez caused $422,170.86 in losses to the bedding company.

Perez also evaded taxes between January 2014 and April 2018 by cashing gross receipts checks on behalf of his trucking business, providing false and incomplete information to tax preparers and omitting the cashed checks, and filing false federal income tax returns. Perez Salcedo evaded a total of $477,090 in taxes.

United States District Judge Mae A. D’Agostino ordered Perez to pay $422,170.86 in restitution to the bedding company, and $477,090.00 to the IRS, and separately ordered forfeiture of a money judgment totaling $422,170.86 in proceeds derived from the fraud. Leonard Hummel, the transportation manager of the bedding company, previously pled guilty and was sentenced on May 17, 2024, to two years of probation for conspiring to commit wire fraud and honest services fraud. Judge D’Agostino also ordered Hummel to pay $161,784 in restitution to the bedding company and ordered forfeiture of a money judgment totaling $17,000.

The FBI and IRS-CI investigated the case. Assistant U.S. Attorney Alexander Wentworth-Ping prosecuted the case.

Mandatory Facts:

Perez Salcedo: Juller Perez Salcedo
Criminal Charges: conspiring to commit wire fraud and honest services fraud, and for tax evasion
City and State: Albany, New York
Exact Date: undisclosed
Sentence: three years of probation, including 6 months of home detention
Dollar Amounts: $422,170.86 in losses to the bedding company, $477,090 in taxes evaded

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