Roy L. Layne, Wire Fraud, Arizona 2024

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Roy L. Layne Pleads Guilty to COVID Loan Fraud and Tax Fraud, St. David AZ, 2024

Tucson, Ariz. – In a shocking turn of events, Roy L. Layne, 44, of St. David, Arizona, pleaded guilty to two counts of Wire Fraud and one count of Filing a False Claim, totaling over $8 million in losses.

Layne admitted to fraudulently applying for U.S. Small Business Administration (SBA) Economic Injury Disaster Loans, SBA Paycheck Protection Program Loans, and pandemic-related tax relief in the names of fictitious business entities, himself, and others. He filed numerous fraudulent SBA loan applications, ultimately receiving $306,700 that he was not entitled to.

Layne also filed numerous false claims for tax refunds with the Internal Revenue Service totaling over $7.4 million, receiving and keeping $549,992 that he was not entitled to. In his plea agreement, Layne has agreed to pay restitution to the SBA and the U.S. Treasury totaling $856,692.91.

A conviction for Wire Fraud carries a maximum penalty of 30 years in prison, a fine of $1,000,000, or both, and a term of five years of supervised release. A conviction for Filing a False Claim carries a maximum penalty of five years in prison, a fine of $250,000, or both, and a term of three years of supervised release.

The Internal Revenue Service Criminal Investigation and the Federal Bureau of Investigation conducted the investigation in this case. Assistant U.S. Attorney Mary Sue Feldmeier, District of Arizona, Tucson, and Department of Justice Trial Attorney Matthew R. Hoffman, Tax Division, Washington, D.C., are handling the prosecution.

Sentencing is scheduled for February 3, 2025, before United States District Judge John C. Hinderaker. Layne’s actions have dealt a significant blow to the community, and his guilty plea is a step towards justice.

The U.S. Attorney’s Office, District of Arizona, is committed to holding individuals accountable for their crimes and recovering losses for victims. For more information on the U.S. Attorney’s Office, District of Arizona, visit http://www.justice.gov/usao/az/.

Follow the U.S. Attorney’s Office, District of Arizona, on X @USAO_AZ for the latest news.