Motion to Dismiss Counts Carl Delano Torjagbo (1) Count 2sss-3sss by Carl Delano Torjagbo — USA v. Torjagbo (Dkt. 208, 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. 208 · 2025-07-13 · Docket on CourtListener

Full text

IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF GEORGIA
ATLANTA DIVISION
UNITED STATES OF AMERICA
)
 
)
v.
)
                                 
)    Case No. 1:22-cr-00171-MLB-RDC
)
  Third Superseding 
CARL DELANO TORJAGBO,
)
a/k/a
)
KARL LUCIUS DELANO.
)
)
____________________________
)
MOTION TO DISMISS COUNTS 2 AND 3
COMES NOW the Defendant, KARL LUCIUS DELANO, a/k/a CARL
DELANO TORJAGBO, by and through counsel, and moves this Court to dismiss
Counts 2 and 3 of the third superseding indictment in this case as they both
contain duplicitous allegations. In support of this motion, Mr. Delano shows as
follows:
1.
On July 1, 2025, the government obtained a third superseding indictment in
this case. (Doc. 198). The new indictment charges Mr. Delano in Count 1 with
bank fraud in violation of 18 U.S.C. §§ 1344 and 2. Counts 2 and 3 charge wire
fraud in violation of 18 U.S.C. §§ 1343 and 2. Counts 4 through 6 charge
concealment money laundering in violation of 18 U.S.C. §§ 1956(a)(1)(B)(I) and
Case 1:22-cr-00171-MLB-RDC     Document 208     Filed 07/13/25     Page 1 of 5

2. Counts 7 through 10 charge transactional money laundering in violation of 18
U.S.C. §§ 1957 and 2. Mr. Delano’s arraignment hearing was held on Friday, July
11, 2025, (Doc. 201). The Magistrate Judge accepted Mr. Delano’s waiver of
arraignment and plea of “Not Guilty”1. 
2.
The new indictment charges wire fraud in Counts 2 and 3, and alleges (for
the first time)  the following as part of the scheme:
19. On one of the fraudulent tax returns, Defendant Torjagbo used a
Social Security Number (SSN) that was associated with a date of
birth in 1979 and fraudulently claimed a refund in the amount of
$3,373,441.00.
20. On the other fraudulent tax return, Defendant Torjagbo used a
different SSN that was associated with a date of birth in 1975 and
fraudulently claimed a refund in the amount of $3,015,573.00.
(Doc. 198)(emphasis added). 
3.
Counts 2 and 3 allege Mr. Delano committed wire fraud in the filing of two
tax returns to the IRS. (Doc. 198). However, the third superseding indictment adds
     1Counsel filed a waiver of arraignment form on July 9, 2025, (Doc. 206). Unfortunately, the
Defendant was brought to the courthouse on July 11, 2025, and held there all day.
2
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a new twist: alleging Mr. Delano obtained two Social Security Numbers under two
different dates of birth. This is an allegation of a prior and separate crime which,
according to the discovery materials, occurred in Florida and / or Texas, not the
Northern District of Georgia.  
4.
It is improper to charge two crimes in the same count of an indictment. As
the Eleventh Circuit recently noted:
“A count in an indictment is duplicitous if it charges two or more
separate and distinct offenses.” United States v. Seher, 562 F.3d 1344,
1360 (11th Cir. 2009) (quotation marks and citation omitted). The
risk of a duplicitous count is that “(1) [a] jury may convict a
defendant without unanimously agreeing on the same offense; (2) [a]
defendant may be prejudiced in a subsequent double jeopardy
defense; and (3) [a] court may have difficulty determining the
admissibility of evidence.” United States v. Deason, 965 F.3d 1252,
1267 (11th Cir. 2020) (citation omitted). To determine whether a
count is duplicitous, we “look to the text of the underlying statute”
and consider “what conduct constitutes a single offense.” Id.
(citations omitted). 
United States v. Pulido, 133 F.4th 1256, 1269, (11th Cir. 2025).
 
5.
Here, Mr. Delano has all three concerns articulated by the Eleventh Circuit.
He worries he may be convicted by a non-unanimous jury, with some convicting
him for fraud on the Social Security Administration and others convicting him for
3
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wire fraud upon the IRS, the charged offense. He also worries about subsequent 
prosecutions in Florida, Texas or even the Northern District of Georgia for fraud 
upon the Social Security Administration, in violation of Title 42 U.S.C. § 408, or 
Title 18 U.S.C.§ 1001, (making false statements), or other crimes covering the 
conduct. He also worries the allegations of this separate crime "muddies the water" 
and perhaps makes it easier for the government to introduce otherwise 
inadmissible prior bad acts. 
WHEREBY, for the reasons put forth above, Mr. Delano asks that Counts 2 
and 3 be dismissed.   
Dated:  This 13th day of July, 2025.
Respectfully submitted,
s/ L. Burton Finlayson 
L. BURTON FINLAYSON
Attorney for Defendant
Georgia Bar Number: 261460
LAW OFFICE OF
L. BURTON FINLAYSON, LLC
685 Linwood Avenue, NE, Suite 200A
Atlanta, Georgia 30306
(404) 872-0560
lbfcourts@aol.com
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CERTIFICATE OF SERVICE
This is to certify that I have this day electronically filed this Motion to
Dismiss Counts 2 and 3 with the Clerk of Court using the CM/ECF system which
will automatically send email notifications of such filing upon all counsel of
record including the following:
 
      Ms. Kelly Connors, and
      Mr. Nicholas Evert 
           
     Assistant United States Attorneys
     600 U.S. Courthouse
     75 Ted Turner Drive, S. W.
     Atlanta, Georgia  30303
DATED:  This 13th day of July, 2025.
 s/ L. Burton Finlayson 
L. BURTON FINLAYSON
ATTORNEY FOR DEFENDANT   
Georgia Bar Number: 261460   
  
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