Second Superseding Indictment as to Carl Delano Torjagbo (1) count(s) 1ss, 2ss — USA v. Torjagbo (Dkt. 180, N.D. Ga. No. 1:22-cr-00171)

Record facts

U.S. District Court for the Northern District of Georgia · No. 1:22-cr-00171-MLB-RDC · Doc. 180 · 2025-05-13 · Docket on CourtListener

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L 
IN THE UNITED ST ATES DISTRICT COURT 
FOR THE NORTHERN DISTRICT OF GEORGIA 
ATLANTA DIVISION 
UNITED STATES OF AMERICA 
flLCLI IN Vl"CN \IVUri I 
U.S.D.C. -Atlanta 
MAY 13 2025 
KEVIN P. WEIMER, Clerk 
By : C_qvt-
Deputy Clerk 
V. 
SECOND SUPERSEDING 
INDICTMENT 
CARL DELANO TORJAGBO, a/k/ a 
KARL LUCIUS DELANO 
The Grand Jury charges that: 
CASE NO. 1:22-cr-171-MLB-RDC 
Countl 
(Bank Fraud) 
1. 
From in or about January 2021 through in or about March 2021, in the 
Northern District of Georgia and elsewhere, the Defendant, Carl Delano 
Torjagbo, a/k/ a Karl Lucius Delano, aided and abetted by others 
unknown to the Grand Jury, knowingly executed, attempted to execute, 
and participated in a scheme and artifice to defraud JPMorgan Chase 
Bank, National Association, d/b/ a "Chase Bank," a financial institution 
whose deposits were then insured by the FDIC, and to obtain moneys and 
funds owned by and under the custody and control of Chase Bank, by 
means of materially false and fraudulent pretenses, representations, and 
promises, and by the omission of material facts ("the bank fraud scheme"). 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 1 of 18

Background 
2. 
Chase Bank participated as a lender in the Paycheck Protection Program 
("PPP"), which was designed to help small businesses survive the COVID-
19 pandemic by providing them with funds to cover certain payroll costs, 
including benefits, interest on mortgages, rent, and utilities. 
3. 
To be eligible for a PPP loan, a business had to have been "in operation on 
February 15, 2020." 
Manner and Means of the Bank Fraud Scheme 
4. 
Approximately 10 months after the PPP-eligibility date had expired, 
Defendant Torjagbo created a company called Kremkov Industries LLC, 
and registered the company with the Georgia Secretary of State. 
5. 
Since Kremkov Industries was not in operation on February 15, 2020, 
it was not eligible for a PPP loan. 
6. 
Moreover, as Defendant Torjagbo knew and had reason to know, Kremkov 
Industries never conducted any legitimate business, had no income, and 
never paid wages to employees because it had no employees. 
7. 
Nevertheless, Defendant Torjagbo signed and submitted to Chase Bank a 
fraudulent PPP loan application, requesting a PPP loan for Kremkov 
Industries in the amount of $9,554,425. 
Page 2 of 18 
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8. 
Defendant Torjagbo falsely and fraudulently certified that the information 
he provided in the PPP loan application and in all supporting documents 
and forms was "true and accurate in all material respects." 
9. 
Contrary to his false certification, the PPP loan application that Defendant 
Torjagbo submitted was filled with materially false and fraudulent 
representations. For example: 
• Defendant Torjagbo certified that Kremkov Industries was "in 
operation on February 15, 2020." That was not true. 
• Defendant Torjagbo certified that a PPP loan was "necessary to support 
the ongoing operations" of Kremkov Industries. That was not true. 
• Defendant Torjagbo stated that Kremkov Industries had 493 employees. 
That was not true. 
• Defendant Torjagbo stated that Kremkov Industries had an average 
monthly payroll of $3,821,770. That was not true either. 
10. 
When he signed the application and submitted it to Chase Bank, 
Defendant Torjagbo knew and had reason to know that the application 
contained materially false and fraudulent representations. 
11. 
To support the fraudulent application, Defendant Torjagbo provided 
Chase Bank with copies of false tax returns, as well as copies of phony 
payroll reports purporting to show that Kremkov Industries had paid 
wages to 493 employees. 
Page 3 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 3 of 18

12. 
As a result of Defendant Torjagbo's materially false and fraudulent 
representations, Chase Bank transferred $9,554,425 in PPP loan proceeds to 
Defendant Torjagbo' s custody and control. 
Execution of the Bank Fraud Scheme 
13. 
On or about February 16, 2021, in the Northern District of Georgia and 
elsewhere, for the purpose of executing and attempting to execute the 
scheme and artifice to defraud Chase Bank, and to obtain moneys and 
funds owned by and under the custody and control of Chase Bank, 
Defendant Torjagbo, aided and abetted by others unknown to the Grand 
Jury, with intent to defraud, signed and submitted to Chase Bank a 
fraudulent PPP loan application, requesting a PPP loan for Kremkov 
Industries in the amount of $9,554,425. 
All in violation of Title 18, United States Code, Section 1344 and Section 2. 
Page 4 of 18 
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Count2 
(Aggravated Identity Theft) 
14. 
The facts alleged in paragraphs 2 through 12 are realleged and 
incorporated here. 
15. 
On or about February 16, 2021, in the Northern District of Georgia and 
elsewhere, the Defendant, Carl Delano Torjagbo, a/k/ a Karl Lucius 
Delano, aided and abetted by others unknown to the Grand Jury, 
knowingly possessed and used, without lawful authority, a means of 
identification of another person, that person being M.S., during and in 
relation to the bank fraud scheme charged in Count 1 of this Second 
Superseding Indictment. 
All in violation of Title 18, United States Code, Section 1028A(a)(l) and Section 2. 
Page 5 of 18 
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Counts 3 and 4 
(Wire Fraud) 
16. 
From in or about February 2021 through in or about April 2021, the 
Defendant, Carl Delano Torjagbo, a/k/ a Karl Lucius Delano, devised, 
intended to devise, and participated in a scheme and artifice to defraud the 
United States Department of the Treasury, Internal Revenue Service 
("IRS"), and to obtain money from the IRS by means of materially false 
and fraudulent pretenses, representations, and promises, and by the 
omission of material facts ("the wire fraud scheme"). 
Manner and Means of the Wire Fraud Scheme 
17. 
Kremkov Industries never conducted any legitimate business, had no 
income, and never paid wages to employees because it had no employees. 
18. 
Kremkov Industries never filed any W-2s or tax returns of any kind for tax 
year 2020, or for any other tax year. 
19. 
Defendant Torjagbo did not have any wages and did not pay any 
withholdings to the IRS for tax year 2020. 
20. 
On or about February 13, 2021, Defendant Torjagbo electronically filed 
with the IRS not just one but two fraudulent U.S. individual income tax 
returns (Forms 1040) for tax year 2020, both of which reported fictitious 
wages, withholdings, and nonpassive losses from Kremkov Industries. 
Page 6 of 18 
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21. 
On one of the fraudulent tax returns, Defendant Torjagbo used his Social 
Security Number (SSN) and fraudulently claimed a refund in the amount 
of $3,373,441.00. 
22. 
On the other fraudulent tax return, Defendant Torjagbo used an alternate 
form of identification called an Individual Taxpayer Identification Number 
("ITIN") and fraudulently claimed a refund in the amount of $3,015,573.00. 
Execution of the Wire Fraud Scheme 
23. 
On or about the dates set forth below, in the Northern District of Georgia 
and elsewhere, Defendant Torjagbo, aided and abetted by others unknown 
to the Grand Jury, for the purpose of executing and attempting to execute 
the wire fraud scheme, caused to be transmitted by means of wire 
communication in interstate commerce the writings, signs, signals, 
pictures, and sounds described below: 
Count Date 
Description of wire communication 
3 
02/13/2021 Electronic filing of a 2020 U.S. individual income tax 
return (Form 1040), in the name of Carl Torjagbo and 
using his SSN, which fraudulently claimed a refund in 
the amount of $3,373,441.00 
4 
02/13/2021 Electronic filing of a 2020 U.S. individual income tax 
return (Form 1040), in the name of Carl Torjagbo and 
using his ITIN, which fraudulently claimed a refund in 
the amount of $3,015,573.00 
All in violation of Title 18, United States Code, Section 1343 and Section 2. 
Page 7 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 7 of 18

Counts 5 through 7 
(Concealment Money Laundering) 
24. 
The facts alleged in paragraphs 2 through 12 and 17 through 22 are 
realleged and incorporated here. 
25. 
The PPP loan proceeds were initially deposited into Chase Bank account 
#8755, titled in the name of Kremkov Industries. Immediately before that 
deposit, the balance in that account was only $105. 
26. 
On the PPP loan application, Defendant Torjagbo certified that Kremkov 
Industries would use the loan proceeds to "retain workers and maintain 
payroll" or make other payments allowed under the Paycheck Protection 
Program Rules. 
27. 
Defendant Torjagbo acknowledged that he could be prosecuted for fraud if 
the PPP loan proceeds were "knowingly used for unauthorized purposes." 
28. 
In spite of that warning, Defendant Torjagbo knowingly used the PPP loan 
proceeds for unauthorized purposes. 
29. 
For example, Defendant Torjagbo caused $3 million of the PPP loan 
proceeds to be transferred by check from Chase Bank account #8755 to 
PNC Bank account #9499. Both of those accounts were titled in the name of 
Kremkov Industries. Defendant Torjagbo wrote on the check that it was for 
"payroll." But that was not true. Kremkov Industries had no payroll 
Page 8 of 18 
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because it had no employees. Furthermore, Defendant Torjagbo used the 
$3 million not to pay payroll for Kremkov Industries but to pay his 
personal debts and expenses and to fund a lifestyle for himself that he 
otherwise could not have afforded. 
30. 
Shortly after the $3 million transfer to PNC Bank account #9499, 
Defendant Torjagbo deposited a $3,366,240.76 U.S. Treasury check into the 
same account. The check was issued as a result of the tax return identified 
in Count 3. 
31. 
Approximately four months after he fraudulently received over 
$9.5 million in PPP loan proceeds and over $3.3 million in tax refund fraud 
proceeds, Defendant Torjagbo filed a petition to change his name to Karl 
Lucius Delano. 
32. 
Defendant Torjagbo then created a Wyoming company called FlyingJack 
freight& Logistics LLC ("FlyingJack"). 
33. 
Defendant Torjagbo opened Bank of America account #1199 in the name of 
FlyingJack and funded the account with fraud proceeds. Defendant 
Torjagbo then used fraud proceeds to pay startup expenses for FlyingJack 
and to purchase property and equipment for FlyingJack. 
Page 9 of 18 
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34. 
In addition, Defendant Torjagbo used fraud proceeds to purchase property 
in the name Karl Lucius Delano. 
35. 
Defendant Torjagbo caused proceeds of the PPP loan fraud and fraudulent 
tax return to be deposited into the following accounts: 
• Chase Bank account #8755 and PNC account #9499, both titled in the 
name of Kremkov Industries; 
• PNC accounts #9814, #9822, and #9849, all titled in the name of Carl 
Torjagbo; and 
• Bank of America account #1199, titled in the name of FlyingJack. 
36. 
Defendant Torjagbo used online transfers between accounts, wire 
transfers, personal checks, cashier's checks, debit cards, credit cards, and 
cash withdrawals to convert the fraud proceeds to his own use. 
37. 
On or about each date set forth below, in the Northern District of Georgia 
and elsewhere, the Defendant, Carl Delano Torjagbo, a/k/ a Karl Lucius 
Delano, aided and abetted by others unknown to the Grand Jury, 
conducted and attempted to conduct a financial transaction, knowing that 
the property involved in such financial transaction represented the 
proceeds of some form of unlawful activity, which in fact involved the 
proceeds of specified unlawful activity, namely, the bank fraud scheme 
charged in Count 1 and the wire fraud scheme charged in Count 3 of this 
Page 10 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 10 of 18

Second Superseding Indictment, while acting with the knowledge that the 
transaction was designed in whole and in part to conceal and disguise the 
nature, location, source, ownership, and control of the proceeds of the 
specified unlawful activity: 
Count Date 
Payment 
From 
To 
For 
Amount & 
Method 
5 
check 
$3,000,000 
Chase Bank 
PNC account 
"payroll" 
dated 
check 
account 
#9499, titled 
04/08/21 
#8755, titled 
in name of 
in name of 
Kremkov 
Kremkov 
Industries 
Industries 
6 
10/ 27 /21 $91,076.66 
PNC account 
Cadence 
Karl Lucius 
wire 
#9849, titled 
Bank, NA 
Delan.o's 
transfer 
in name of 
account 
purchase of 
Carl Torjagbo #4138, titled 
Tract 4, part 
in name of 
of tax parcel 
North 
C056-0857-
Atlanta Law 
003, now 
Group, P.C. 
known as tax 
parcel C056-
0857-006 
7 
03/ 07/22 $150,005.13 Bank of 
Truist Bank 
FlyingJ ack' s 
wire 
America 
account 
purchase of 
transfer 
account 
#0104, titled 
101 Holt 
#1199, titled 
in name of 
Drive, 
in name of 
GanekPC 
Acworth, GA 
Flying lack 
All in violation of Title 18, United States Code, Section 1956(a)(l)(B)(i) and 
Section 2. 
Page 11 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 11 of 18

Counts 8 through 11 
(Transactional Money Laundering) 
38. 
The facts alleged in paragraphs 2 through 12, 17 through 22, and 25 
through 36 are realleged and incorporated here. 
39. 
On or about each date set forth below, in the Northern District of Georgia 
and elsewhere, the Defendant, Carl Delano Torjagbo, a/k/ a Karl Lucius 
Delano, aided and abetted by others unknown to the Grand Jury, 
knowingly engaged in and attempted to engage in a monetary transaction 
in criminally derived property of a value greater than $10,000, said 
property having been derived from specified unlawful activity, namely, 
the bank fraud scheme charged in Count 1 and the wire fraud scheme 
charged in Count 3 of this Second Superseding Indictment: 
Count 
Date 
Payment 
From 
To 
For 
Amount& 
Method 
8 
05/28/21 $1,660,861.01 
PNC account First-Citizens 5114 
wire transfer 
#9849, titled 
Bank & Trust Greythorne 
in name of 
Company 
Lane, 
Carl 
account 
Marietta, GA 
Torjagbo 
#7370, titled 
in name of 
O'Kelley & 
Sorohan 
Page 12 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 12 of 18

Count 
Date 
Payment 
From 
To 
For 
Amount& 
Method 
9 
08/04/21 $87,020 wire 
PNC account Bank of 
2021 Land 
transfer 
#9849, titled 
America 
Rover Range 
in name of 
account 
Rover Velar, 
Carl 
#0174, titled 
VIN: 
Torjagbo 
in name of 
SALYM2FU7 
Niello 
MA302651 
Imports II, 
Inc. 
10 
01/ 24/22 $115,250.79 
Bank of 
Global 
2022BMW 
cashier's 
America 
Imports 
M850xi, VIN: 
check 
account 
BMWLLC 
WBAGV8C0 
#1199, titled 
6NCH96608 
in name of 
FlyingJack 
11 
04/ 22/22 $269,999.80 
Bank of 
Atlanta Used 2014 
wire transfer 
America 
Cars Center 
Lamborghini 
account 
Aventador, 
#1199, title 
VIN: 
in name of 
ZHWUClZD 
FlyingJack 
3ELA02216 
All in violation of Title 18, United States Code, Section 1957 and Section 2. 
Page 13 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 13 of 18

Forfeiture Provision 
40. 
Upon conviction of the offense alleged in Count 1 of this Second 
Superseding Indictment, the Defendant, Carl Delano Torjagbo, a/k/ a Karl 
Lucius Delano, shall forfeit to the United States, pursuant to Title 18, 
United States Code, Section 982(a)(2)(A), any property constituting, or 
derived from, proceeds obtained, directly or indirectly, as a result of the 
violation, including, but not limited to, the following: 
A. 
MONEY JUDGMENT: 
(1) 
A sum of money in United States currency, representing the 
amount of proceeds obtained as a result of the offense alleged 
in Count 1 of this Second Superseding Indictment. 
B. 
REAL PROPERTY: 
(1) 
5114 Greythorne Lane, Marietta, Cobb County, Georgia 30068, 
and all buildings and appurtenances thereto. 
(2) 
101 Holt Drive, Acworth, Cherokee County, Georgia 30101, 
and all buildings and appurtenances thereto. 
(3) 
Tract 4 Fiber Drive; Cartersville, Bartow County, Georgia 
30120, and all buildings and appurtenances thereto. 
Page 14 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 14 of 18

C. 
PERSONAL PROPERTY: 
(1) 
2022 BMW M850xi bearing VIN: WBAGV8C06NCH96608. 
(2) 
2021 Land Rover Range Rover Velar Sports Utility Vehicle 
bearing VIN: SAL YM2FU7MA302651. 
(3) 
2014 Lamborghini Aventador bearing VIN: 
ZHWUC1ZD3ELA02216. 
(4) 
Approximately $1,141.89 in funds seized from PNC Bank 
account ending in 9499, held in the name of Kremkov 
Industries. 
(5) 
Approximately $1,750,018.12 in funds seized from PNC Bank 
account ending in 9849, held in the name of Carl Torjagbo. 
41. 
Upon conviction of one or more of the offenses alleged in Counts 3 and 4 
of this Second Superseding Indictment, the Defendant, Carl Delano 
Torjagbo, a/k/ a Karl Lucius Delano, shall forfeit to the United States of 
America, pursuant to Title 18, United States Code, Section 981(a)(l)(C) and 
Title 28, United States Code, Section 2461(c), any property, real or 
personal, constituting, or derived from, proceeds traceable to the offense, 
including, but not limited to, the following: 
A. 
MONEY JUDGMENT: 
(1) 
A sum of money in United States currency, representing the 
amount of proceeds obtained as a result of the offenses 
alleged in Counts 3 and 4 of this Second Superseding 
Indictment. 
Page 15 of 18 
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B. 
REAL PROPERTY: 
(1) 
5114 Greythorne Lane, Marietta, Cobb County, Georgia 30068, 
and all buildings and appurtenances thereto. 
(2) 
101 Holt Drive, Acworth, Cherokee County, Georgia 30101, 
and all buildings and appurtenances thereto. 
(3) 
Tract 4 Fiber Drive, Cartersville, Bartow County, Georgia 
30120, and all buildings and appurtenances thereto. 
C. 
PERSONAL PROPERTY: 
(1) 
2022 BMW M850xi bearing VIN: WBAGV8C06NCH96608. 
(2) 
2021 Land Rover Range Rover Velar Sports Utility Vehicle 
bearing VIN: SAL YM2FU7MA302651. 
(3) 
2014 Lamborghini Aventador bearing VIN: 
ZHWUC1ZD3ELA02216. 
(4) 
Approximately $1,141.89 in funds seized from PNC Bank 
account ending in 9499, held in the name of Kremkov 
Industries. 
(5) 
Approximately $1,750,018.12 in funds seized from PNC Bank 
account ending in 9849, held in the name of Carl Torjagbo. 
42. 
Upon conviction of one or more of the offenses alleged in Counts 5 
through 11 of this Second Superseding Indictment, the Defendant, Carl 
Delano Torjagbo, a/k/ a Karl Lucius Delano, shall forfeit to the United 
States, pursuant to Title 18, United States Code, Section 982(a)(l), any 
property, real or personal, involved in such offenses, or any property 
traceable to such property, including, but not limited to, the following: 
Page 16 of 18 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 16 of 18

A. 
MONEY JUDGMENT: 
(1) 
A sum of money in United States currency, representing the 
amount of property involved in the offenses alleged in Counts 
5 through 11 of this Second Superseding Indichnent. 
B. 
REAL PROPERTY: 
(1) 
5114 Greythorne Lane, Marietta, Cobb County, Georgia 30068, 
and all buildings and appurtenances thereto. 
(2) 
101 Holt Drive, Acworth, Cherokee County, Georgia 30101, 
and all buildings and appurtenances thereto. 
(3) 
Tract 4 Fiber Drive, Cartersville, Bartow County, Georgia 
30120, and all buildings and appurtenances thereto. 
C. 
PERSONAL PROPERTY: 
(1) 
2022 BMW M850xi bearing VIN: WBAGV8C06NCH96608. 
(2) 
2021 Land Rover Range Rover Velar Sports Utility Vehicle 
bearing VIN: SAL YM2FU7MA302651. 
(3) 
2014 Lamborghini Aventador bearing VIN: 
ZHWUC1ZD3ELA02216. 
(4) 
Approximately $1,141.89 in funds seized from PNC Bank 
account ending in 9499, held in the name of Kremkov 
Industries. 
(5) 
Approximately $1,750,018.12 in funds seized from PNC Bank 
account ending in 9849, held in the name of Carl Torjagbo. 
43. 
If, as a result of any act or omission of Defendant Torjagbo, any property 
subject to forfeiture (a) cannot be located upon the exercise of due 
Page 17 of 18 
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diligence, (b) has been transferred or sold to, or deposited with, a third 
party, (c) has been placed beyond the jurisdiction of the Court, (d) has 
been substantially diminished in value, or (e) has been commingled with 
other property which cannot be divided without difficulty, the United 
States intends, pursuant to Title 21, United States Code, Section 853(p), as 
incorporated by Title 28, United States Code, Section 2461(c) and Title 18, 
United States Code, Section 982(b)(l), to seek forfeiture of any other 
property of Defendant Torjagbo up to the value of the forfeitable property. 
RICHARD S. MOULTRIE, JR. 
Acting United States Attorney 
~dA.,,_ ~ ~~~ 
KELI2Y K. CONNORS 
Assistant United States Attorney 
Georgia Bar No. 504787 
NICHOLAS L. EVERT 
Assistant United States Attorney 
Georgia Bar No. 693062 
600 U.S. Courthouse 
A 
75 Ted Turner Drive SW, Atlanta, GA 30303 
(404) 581-6000; Fax: (404) 581-6181 
Page 18 of 18 
BILL 
Case 1:22-cr-00171-MLB-RDC     Document 180     Filed 05/13/25     Page 18 of 18

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