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South Florida Tax Preparer and Two Others Sentenced for PPP Loan Fraud
A South Florida tax preparer and two others were sentenced for conspiring to defraud the COVID-19 relief program, officials announced on Wednesday.
Max Alberto Mera Ulloa, a resident of Miami-Dade County, was sentenced to 27 months in federal prison, followed by one year of supervised release, after he pleaded guilty to conspiracy to commit wire fraud.
The scheme, which took place between May 2020 and March 2021, involved Mera Ulloa and two co-conspirators submitting more than 165 false and fraudulent Paycheck Protection Program (PPP) loan applications to the U.S. Small Business Administration (SBA).
The PPP loan program was designed to help small businesses maintain payroll and cover essential expenses during the COVID-19 pandemic. However, the defendants exploited the program by submitting loan applications that misrepresented payroll expenses and employee information in order to obtain substantial loan amounts under false pretenses.
According to court documents, the defendants also carried out a kickback scheme where they had the borrower pay them a portion of the money they received from submitting the fraudulent loan applications. Rather than using the PPP loan proceeds for their intended purposes, the defendants used the funds for personal enrichment.
Mendoza, a tax preparer, was sentenced on Dec. 19, 2025, to 33 months in federal prison, followed by 12 months of supervised release, and ordered to pay $2,287,855 in restitution. Lopez Carrazana was also sentenced on Dec. 19, 2025, to 22 months in federal prison, followed by 18 months of supervised release. A restitution hearing for Lopez Carrazana is scheduled for March 10.
A restitution hearing for Mera Ulloa is scheduled for May 6.
FBI Miami and IRS-CI, Florida Field Office, investigated the case. Assistant U.S. Attorney Roger Cruz prosecuted the case. Assistant U.S. Attorney Nicole Grosnoff is handling asset forfeiture.
Key Facts
- State: Florida
- Category: Fraud & Financial Crimes
- Source: DOJ Press Release â†â€â€
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