Pandemic Darlings The pandemic economy, in original documents
Home Court filings USA v. Torjagbo United States v. Carl Delano Torjagbo — N.D. Ga., No. 1:22-cr-171-MLB Notice of Filing Reply to Defendants Response to Governments Fed — USA v. Torjagbo (Dkt. 215, N.D. Ga. No. 1:22-cr-00171)

Court filing

Notice of Filing Reply to Defendants Response to Governments Fed — USA v. Torjagbo (Dkt. 215, N.D. Ga. No. 1:22-cr-00171)

Filed July 16, 2025 in USA v. Torjagbo; one of 189 filings from this case.

Record facts

CourtU.S. District Court for the Northern District of Georgia
Filed2025-07-16

U.S. District Court for the Northern District of Georgia · No. 1:22-cr-00171-MLB-RDC · Doc. 215 · 2025-07-16 · Docket on CourtListener

Full text

1 
 
IN THE UNITED STATES DISTRICT COURT 
FOR THE NORTHERN DISTRICT OF GEORGIA 
ATLANTA DIVISION 
 
UNITED STATES OF AMERICA 
v. 
CARL DELANO TORJAGBO A/K/A 
KARL LUCIUS DELANO 
 
Criminal Action No. 
1:22-CR-171-MLB-RDC 
 
Reply to Defendant’s Response to Government’s Fed. R. Evid. 404(b) Notice 
The United States of America, by Theodore S. Hertzberg, United States 
Attorney, and Kelly K. Connors and Nicholas L. Evert, Assistant United States 
Attorneys for the Northern District of Georgia, files this Reply to Defendant’s 
Response and Supplement to the Government’s Notice of Intent to Use Evidence 
Under Fed. R. Evid. 404(b). (Docs. 204, 209). 
On June 30, 2025, the United States filed notice of its intent to rely on evidence 
at trial that Defendant obtained two social security numbers (SSNs) using two 
different birthdates. One SSN (ending 6010) was obtained in 1997 using a 1975 
birthdate; the other (ending 0540) was obtained in 2005 using a 1979 birthdate.1 
Defense counsel opposes the use of this evidence.  
Defendant is charged with two counts of wire fraud, based on his 
submissions of two fraudulent tax returns (Form 1040s) to the United States 
 
1 Defendant’s initial response incorrectly stated that the month and day of 
birth were the same, (Doc. 204 at 8), but he later filed a supplement that corrected 
this misunderstanding, (Doc. 209 at 2-3). 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 1 of 6

2 
 
Department of the Treasury, Internal Revenue Service (IRS). One fraudulent 
return was submitted using one SSN and birthdate, and the other fraudulent tax 
return was submitted using the other SSN and birthdate.  The fact that 
Defendant had two SSNs, each associated with a different birthdate, “forms an 
integral and natural part of an account of the crime, [and] is necessary to 
complete the story of the crime for the jury.” See United States v. Williford, 764 
F.2d 1493, 1499 (11th Cir. 1985). Specifically, the government anticipates that the 
evidence will show that Defendant could not have submitted two fraudulent tax 
returns using the same SSN because IRS would have rejected the second return 
as a duplicate. Defendant’s acquisition of two SSNs using two different dates of 
birth explains how Defendant was able to commit his crimes.  
While Defendant is correct that the Form 1040s he submitted do not 
themselves contain dates of birth, Defendant did use one birthdate in connection 
with one fraudulent return, and the other birthdate in connection with the other 
fraudulent return, and these two different birthdates were part of what was 
transmitted to the IRS.2 As Defendant acknowledges, “[t]he government must 
prove the identity of the filer or the filers of each return.” (Doc. 204 at 8). 
Showing that the two birthdates associated with the fraudulent returns and 
fraudulent SSNs were both birthdates that Defendant in fact used (including on 
government identification documents) will provide key identity evidence to 
show that Defendant was behind the submission of both fraudulent returns. 
 
2 Defendant has had documents that reflect this for months. See Bates Nos. IRS-
000096 and IRS-000113. 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 2 of 6

3 
 
Indeed, that Defendant transmitted the 1975 birthdate to the IRS in connection 
with the tax return associated with the SSN ending 6010, and the 1979 birthdate 
to the IRS in connection with the tax return associated with the SSN ending 0540 
provides strong evidence that it was Defendant who filed both returns. It is 
unlikely that anyone else would know that there were different birthdates 
associated with the different SSNs.  
Additionally, the fraudulent tax return associated with the 1975 birthdate 
listed an address in Houston, Texas. Certified Texas driver’s license records for 
Defendant show the same Houston address and reflect the same birthdate in 
1975. The fraudulent tax return associated with the 1979 birthdate listed an 
address in Douglasville, Georgia. One of the two Georgia driver’s licenses that 
Defendant had when he was arrested shows the same Douglasville address and 
the 1979 birthdate. Both records also include driver’s license photographs. This 
evidence helps prove that Defendant was behind both fraudulent tax returns. 
Defendant contends that there is an innocent explanation for having two 
SSNs: “the original SSN, issued in 1997, reflected a typographical error, a 1975 
date of birth. When a replacement SSN was issued in 2005, the error was 
corrected to reflect the true date of birth in 1979.” (Doc. 204 at 2). This 
explanation is implausible given that, in addition to submitting different 
birthdates when applying for two SSNs, Defendant also submitted different 
names for his mother, claimed to have been born in two different cities, and 
checked a box on his second SSN application indicating that he had not 
previously filed for or received a SSN card. Moreover, Defendant used the 1975 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 3 of 6

4 
 
birthdate not just in his application for a SSN, but also on driver’s licenses from 
Florida and Texas. While Defendant is welcome to offer his purportedly innocent 
explanation at trial, his attorney proffering such an explanation does not mean 
that evidence to the contrary should be excluded. Even if there was an innocent 
explanation for Defendant having two SSNs, it would still be important for the 
jury to understand that he did in fact have and use two SSNs in order for it to 
understand how he was able to file two different fraudulent tax returns.  
Finally, Defendant argues that the evidence is more unfairly prejudicial than 
probative under Federal Rule of Evidence 403, which provides that the “court 
may exclude relevant evidence if its probative value is substantially outweighed 
by a danger of . . . unfair prejudice[.]” “Rule 403 is an extraordinary remedy that 
must be used sparingly because it results in the exclusion of concededly 
probative evidence.” United States v. US Infrastructure, Inc., 576 F.3d 1195, 1211 
(11th Cir. 2009). Defendant fails to meaningfully explain why the evidence is 
unfairly prejudicial or how this purported prejudice substantially outweighs the 
evidence’s probative value. Accordingly, the evidence should not be excluded 
under Rule 403.  
 
 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 4 of 6

5 
 
For the reasons set forth above and in the Government’s 404(b) Notice (Doc. 
196), the evidence should be admissible both as intrinsic evidence and Rule 
404(b) evidence. 
Respectfully submitted, 
THEODORE S. HERTZBERG 
United States Attorney 
/s/KELLY K. CONNORS 
Assistant United States Attorney 
Georgia Bar No. 504787 
Kelly.Connors@usdoj.gov 
/s/NICHOLAS L. EVERT 
Assistant United States Attorney 
Georgia Bar No. 693062 
Nicholas.Evert@usdoj.gov 
600 U.S. Courthouse 
75 Ted Turner Drive S.W. 
Atlanta, GA 30303 
Tel: (404) 581-6000; Fax: (404) 581-6181 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 5 of 6

 
Certificate of Service 
The United States Attorney’s Office served this document today by filing it using 
the Court’s CM/ECF system, which automatically notifies the parties and counsel 
of record. 
July 16, 2025 
 
/s/ NICHOLAS L. EVERT 
 
NICHOLAS L. EVERT 
 
Assistant United States Attorney 
 
Case 1:22-cr-00171-MLB-RDC     Document 215     Filed 07/16/25     Page 6 of 6

File and source

File
gov.uscourts.gand.303267.215.0.pdf
Size
113,923 bytes
SHA-256
6c32d6f3b57ca5cb68befd396051b30c20cb48b471b0a9b76ecddb16da60488f
Our copy
gov.uscourts.gand.303267.215.0.pdf
Original
PACER (login required)
Back to top