PRO SE MOTION to Vacate, set aside or correct conviction under 28 U.S.C. 2255 (Civil… — USA v. Torjagbo (Dkt. 240)

Record facts

U.S. District Court for the Northern District of Georgia · No. 1:22-cr-00171-MLB-RDC · Doc. 240 · 2025-09-08 · Docket on CourtListener

Full text

IN THE UNITED STATES DISTRICT COURT 
FOR THE NORTHERN DISTRICT OF GEORGIA 
ATLANTA DIVISION 
FILED IN CLERK'S OFFICE 
U.S.D.C. -Atlanta 
SEP O 8 2025 
KEVIN P WEIMER, Clerk 
By· ~ 
u~ 
Clenc 
UNITED STATES OF AMERICA 
vs. 
CASE NO 1:22-CR-171-MLB-CDC 
KARL LUCIUS DELANO a/k/a 
CARL DELANO TORJAGBO 
MOTION TO VACATE OR SET ASIDE CONVICTION 
PURSUANT TO 28 USCS.2255 
COMES NOW The Defendant, KARL LUCIUS DELANO, files this motion PRO SE 
pursuant to 28 USCS.2255, requesting the court to vacate the convictions on all 10 
counts of the Indictment on the following grounds. 
BACKGROUND 
On July 1st 2025 Mr. Torjagbo was indicted by a Grand Jury on a 10 count 3rd 
superseding indictment. The charges include Bank Fraud, wire fraud, concealment 
money laundry and transactional money laundry. On July 21st 2025, the case proceeded 
to trial and on July 25th 2025, a Jury convicted Mr. Torjagbo of all 10 counts of the 
indictment. Pursuant to 28 USCS.2255 paragraph (b), If a court finds that there has been 
such a denial or infringement of the constitutional rights of a prisoner as to render a 
Judgment vulnerable to collateral attack, the court shall vacate and set aside and shall 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 1 of 66

T 
• 
• 
discharge the prisoner or re sentence him as may appear appropriate. It is my assertion 
that two of my constitutional rights, both 14th amendment and 6th amendment rights were 
infringe upon pretrial and during the trial. In support of my motion, I state the following. 
VIOLATION OF 14TH AMENDMENT RIGHTS 
1. Use Of Fabricated Evidence; The evidence presented and used by prosecutors from 
Turbo Tax was fabricated. Each time a tax return is submitted to the IRS, the agency 
generates a submission code. A look at the events that occurred in the IRS data base 
from the time the first return was submitted till a refund was issued shows only two 
submission codes. (Exb.3 pg9 and pgl 7 bottom). It also shows the number of times a file 
was rejected and in the case of Social Security Number (SSN) ending in 0540, only one 
occurrence (Exb3 pg9). Furthermore Turbo Tax issued only two certificates of 
rejections. One for SSN ending in 6010 for 02/06 6:05pm (Exb2) and one for SSN 
ending in 0540 at 6:15pm on 02/12 (Exbl). The excel spread sheet was fabricated to 
make it appear to the Jury and the court that on 02/06 two submissions were made for 
SSN 6010 and 0540 and both were rejected the same day. Then on 02/12 another 
submission was made for both SSN 6010 and 0540 at 6: 15pm and 6:37pm 
(Exb202pg2) misleading the jury to believe, this had to be done by one person or if 
there were two people, they had to have been together. The Turbo Tax expert testified 
that the Tax returns were processed in batches. What actually happened was on 02/06 
SSN 6010 was submitted and rejected at 6:05pm (Exb2). A submission was made for 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 2 of 66

0540 on 02/06 but that was not processed until 02/12 and was rejected at 6:15pm 
(Exbl). A subsequent submission was made for 6010 on 02/12 at 6:37pm (Exb4)which 
was accepted and on 02/13 08:42am a re submission was made SSN ending in 0540 
which was also accepted (Exb5). This matches the IRS data base of events and 
certificates from Turbo Tax itself. My account of what happened was, I asked Andrea 
previously if she could help with filing my taxes. She promised to do it but was 
preoccupied with other things and kept giving excuses. The day before I was heading for 
Miami , while I was in the subdivision clubhouse, she came and filed the taxes. She 
thought I had already left for Miami so she did not bother calling. I had previously told 
her all the information required was on my laptop and she mistakenly used the 
information for the social security number ending in 6010. When I came home from the 
clubhouse, I filed the tax return using my correct social security number ending in 0540 
not knowing that she had already filed a return. I headed for Miami the next morning 
and was there for about 5days. On my way back I got an email and text alert that my tax 
return had been rejected by the IRS because the Employer Identification number (EIN) 
used was issued in 2021 and could not be used for a 2020 tax return. I got home late that 
night and the following morning resubmitted the tax return using the EIN that was 
issued in 2018. Andrea got the same message earlier and came back to the home office 
and resubmitted the one ending in 6010 with the EIN issued in 2018. When I spoke to 
her later that day she advised me of what happened. I called Turbo Tax and attempted to 
cancel the one Andre filed but was told it had already been accepted and I would just 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 3 of 66

have to wait until the IRS contacts me. By the way Andrea has been working as my 
assistant since 2017. She typically works from my home office or on site at the mining 
fields. She has a key to my home office and there is nothing all of a sudden or strange 
about her coming to my home. My previous attorneys Kendall Silas, Jodi Yoshi and the 
paralegal Sarah for 2 years knew about Michael Lee and his brothers as well as Andrea 
Lewis, and so did my current attorney Leigh Finlayson. 
2. False Testimony by Turbo Tax Expert; The Turbo Tax expert testified falsely to 
support the fabricated evidence further misleading the Jury and the court. He testified (1) 
that the tax submissions were processed in batches. (2) if there is a rejection the file is 
sent back to the applicant and only the applicant can correct the error. (3) An error or 
rejection code is generated only if an applicant submitted a file.(4) An internal re 
submission of a file by Turbo tax does not generate a code.(5) he also testified that codes 
on the excel spread sheet were generated by a computer ruling out the possibility of 
human error, which is false because the only codes generated by the submission of files 
to the IRS are 02/12/2021440893202103704ANJ07 and 02/13/21 
440894202104303VIKQ6 (Exb3 pg9,pg17). Any other codes or submission and 
rejection on the excel spread sheet for SSN 0540 to the IRS was fabricated by someone. 
Furthermore, prosecutors reinforced the fabricated evidence and false testimony in their 
closing arguments of what they wanted the Jury and Court to believe happened. A false 
testimony is one that is given concerning a material matter with the willful intent to 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 4 of 66

provide false testimony rather than as a result of confusion, mistake or faulty memory. 
Both the prosecutors and the Turbo Tax expert knew there were only two submissions 
and one rejection for SSN 0540 since Turbo Tax issued the certificates of rejection. The 
prosecutors also knew this since they had this information in the IRS special agent report 
in the discovery. The fabrication and testimonies were done with the intent to mislead 
the Jury that it was the same person who resubmitted or edited the files since they were 
within 17 minutes of each other and even if there were two people, they had to be 
together. This is sort of like making up evidence to place someone on a murder scene, 
when they were in fact somewhere else. 
3. False Testimony by SBA And Chase Bank Experts; Both the SBA expert and the 
Chase Bank expert falsely testified that in order to be eligible for the PPP loan, the 
business had to be located in the United States. The Chase bank expert also falsely 
testified that the documents that were required to be submitted to the Bank for the loan 
application, had to be filed with the IRS. Once again these statements were made under 
oath with the willful intent to manipulate the Jury and to mislead them to believe that 
applying for a loan that I knew I was not qualified for, Is in itself a knowing and willful 
misrepresentation of material facts to Chase Bank. There is no where in the rules of the 
PPP program that states the business had to be located in the United States (Exb6 pg2 
para 2). There is no where in the documentation instructions that states documents 
provided for the loan application had to be filed. It only requires you to submit estimates 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 5 of 66

f 
<..,, 
' 
if you had not yet filed your taxes. Was I late in paying 940 and 941? Yes. Were the 
estimates accurate? Yes they were. Would I have paid and filed the 940,941 if the tax 
laws obligated overseas located business to do so? Yes I would have. 
To establish due process violation based on the use of fabricated evidence and perjured 
testimony, movant must prove that (1) Fabricated evidence and false testimony was 
used, (2) The prosecutors should have known that the statements or evidence are false or 
allowed it to go on uncorrected, (3) The false testimony or fabricated evidence could 
have affected the Jury verdict. All the instances stated above, meet if not exceeds these 
requirements. Napue V United States 360 US 254 259. 79S ct 1173 3L ED 2d 
1217(1959) also United States V Flores lagonas 993 F3d 550 562 (8 cir 2021). 
Violation Of 6th amendment rights due to Ineffective assistance of counsel 
1. Refusal to present evidence in discovery that would prove or expose fabricated 
evidence used by prosecutors; When my attorney revealed to me the exhibits that the 
prosecutors intended to use at trial, I expressed concern about the excel spread sheet 
being presented, versus my recollection of what happened or resulted in the duplicate 
Tax return filed by my assistant Andrea Lewis. The Fabricated evidence presented made 
it appear that both Taxes for Social Security numbers ending in 6010 and 0540 were 
filed or edited and resubmitted within 17 minutes intervals 6:15pm and 6:37pm 
respectively. I went digging through the IRS special agent report in the discovery 
material provided by prosecutors and found evidence that supported my suspicion. The 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 6 of 66

r 
...,. 
' 
Turbo tax certificates of rejection and a detailed account of events that occurred 
from when the Tax returns were submitted until the refund was issued in the IRS 
data base (Exb 1,2,3,4and5). I brought the evidence to my attorney's attention and he 
concurred that there was something fishy about the spread sheet, but brushed it off and 
said we can look at those later. I brought it to his attention again the second time right 
before trial started expressing my concern that this might mislead the Jury, again he 
agreed with me but said he was tired and we had several other evidence and recordings 
to look through so we can deal with that later. Trial started on July 21st and on the 4th day 
of trial, I brought the exhibits to the court room. They were in a bright Green folder and 
rest of all the other evidence in a bright Red folder. During the short break, I brought this 
to his attention again. This time his response was "I don't want to get into all of that you 
can do that on your own". After lunch I asked him again, but this time I said we don't 
have to go through the evidence in the IRS data base just the two certificates of rejection 
issued and certified by Turbo Tax. This time he got angry that I brought this up again 
. and said "if you want to do that, do it on you own. I already told you I don't want to get 
into that". He then got up abruptly and left the defense table and started talking to some 
unknown people in the back of the room. These actions are equivalent to the flat out 
refusal to def end a client when there is clear evidence that evidence being used by 
prosecutors against his client were fabricated. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 7 of 66

r 
\.; 
• 
2. Failure to challenge validity of questionable evidence used by prosecutors against 
the defendant; Soon after I received the PPP loan and after I had transferred $3 million 
to my PNC bank account, my Chase bank account was frozen. After calling Chase bank 
numerous times, I was asked to present additional evidence in order to unfreeze the 
account. The Customer Service Representative mentioned a number of documents 
including an EIN letter that was needed. I went to the Chase bank on chapel hill road in 
douglasville and gave them a copy of the EIN letter that the IRS gave me when I applied 
for it. 
Prosecutors presented a letter that they claimed was altered or bogus because 
1. The address was spelled wrongly in the data base, Leatherly instead of leatherleaf 
2. The controlling name was different, KREM instead of TORJ 
3. The letter bore semblance to another EIN letter sent by the IRS so it had to be that 
letter that was altered. 
4. EIN letter had no way of reaching me because the address was wrong.(Exb 106). 
5. She also claimed the date on the letter was the same as the one which it bore 
semblance to. That is categorically false. The date on the letter is 2018 and for Tax year 
2019 (Exb 106). Also she made some false claims that I stated the post office opened the 
letter and changed the address. That is false as well. I said if you put a wrong zip code 
on an address, the post office can figure it out. I expressed concern about this evidence 
to my attorney but his response was "I don't think the Jury will care too much about this. 
Kremkov is Carl Delano Torjagbo and Carl Delano Torjagbo is Kremkov. If the EIN was 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 8 of 66

V 
' 
fake that would be a problem". I proceeded to explain I had no way of altering a printed 
letter. That would be like altering this very motion you are reading right this moment. 
The only way that could be done was if I had a letterhead from the IRS with all of its 
security features in order to conjure up something like that. The other issue is there are 
no stamps or markings from the bank that show that this was the actual document that I 
presented to the bank. All other documents example the ones submitted to chase bank 
had the SBA stamps or makings to show this was the actual documents submitted (Gov 
Exb l0lpgl0 can only be seen when viewed digitally). The only true way to actually 
know if the letter had been altered is if prosecutors had a copy of the actual letter sent to 
me from the IRS and compared it to the one submitted. The IRS agent testified that they 
do not have a copy of the original letter that was mailed to me. Just because the letter 
bares semblance to another from the IRS does not mean it was altered to look like that. 
And also, supposing the prosecutors hypothesis was correct and the letter never made it 
to me because the address was incorrect. The only way for me to know that I had an EIN 
number ending in 1377 was if I received a letter from the IRS telling me so. What I 
believed most likely or probably happened was the data base had to be either 
deliberately altered or maybe accidentally altered during an address change to 
cause a mismatch. Knowing everything I just told him, you would expect my attorney 
to raise a strong objection to the use of that evidence or challenge it so that its excluded. 
Just like the preceding example he refused to do anything. Not even a re battle on cross 
examination. The only thing he did that was close to saying something was in his closing 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 9 of 66

I 
,_J 
I 
arguments, where he said "prosecutors want you to believe that the government does not 
make mistakes" 
3. Failure to properly or adequately prepare expert witness; My attorney Mr. 
Finlayson called an expert witness Dr. Owusu to testify on my behalf regarding family 
mining or small scale mining business in Ghana. He failed to qualify him as an expert 
first of all and also failed to ask the witness if he had any knowledge of pay rates of 
Chinese co-operated mines in Ghana. In his testimony, he eluded to the fact that the 
Chinese co-operated mines had all kinds of sophisticated equipment and they pay more, 
but did not know how much the pay rate was. His testimony about the average pay of 
small family owned mines that employ teenagers of $500 a month is no way in 
comparison to a small scale mining business with a multi-million dollar investment from 
a Chinese super-pack whose production rate averages a 100 kilos of gold a month. The 
price of 1 kilo of gold in 2019 was $78,000 per kilo. This means a mining business of 
this caliber produces $7.8 million worth of gold monthly. A handful of these Chinese co-
operated mining business's pay between $45 to $50 an hour, because we have 
sophisticated equipment like drones with ground penetrating radars, cable lifts, jack 
hammers, fork lift, mining carts and so forth that result in a faster production rate while 
maintaining the status of a small scale mining business. A comparison with most of the 
other family mining business who have no special equipment and scourer the land 
aimlessly looking for gold with a production rate of few kilos a year pay far less. Same 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 10 of 66

concept as a commercial pilot flying a Cessna Caravan who makes about $2500 per 
month because he can only carry 6 passengers. The same commercial pilot flying a B 777 
makes $20,000 per month because he can carry more passengers. A very big difference 
in pay rates. Furthermore, online research shows pay rates range from $90,000 to 
$160,000 per year according to Mining Review Africa and World bank, with Chinese co-
operated mines paying as high as 60% more than domestically owned and operated 
mines in Africa. This falls in line with what we paid our employees which is about a Net 
pay of $60,000 after taxes (Exb 8 pgl pg2 pg3). 
4. Failure to properly cross examine IRS agent; I expressed concern to my attorney 
about how prosecutors might cause the IRS agent to give a one sided testimony or half 
the truth that could be very misleading to the Jury. My concern was the estimates of my 
Tax liabilities submitted to Chase bank (940, 941) which I ended not filing due foreign 
earned income tax laws, could be twisted or misconstrued to make it look like I was 
being deceptive and did not pay any taxes at all. My previous attorney Kendall Silas 
warned of this so the first thing I did when my current attorney Mr. Leigh Finlayson 
took over the case was, explain the situation regarding this issue and to make the case to 
him that we needed an expert witness. Someone to testify on the defense side on how the 
IRS handles revenue generated inside the United States (Internal Revenue), and revenue 
generated outside the United States (External Revenue). Any income earned outside the 
united states which exceeds the threshold to be exempted from foreign earned income is 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 11 of 66

taxable (more than approximately $130,000 a year Exb.9 pg3). Typically the tax owed 
due to income in excess of this amount is payed individually via wire transfer, the IRS 
free debit system or check. The IRS does not keep records of individual tax 
payments once the account is credited. You are told to keep records of your wire 
transfer or check as proof of payment in case you are audited. A search for records for an 
employee working for a foreign based company will yield no records found since their 
employers do not file W2, W4 or 940and 941 with the IRS and Social Security 
administration (Exb 9). A good example is my Tax returns while working for Fly-Dubai 
Airlines. Another example is Hunter Biden. He worked for a Ukrainian Energy company 
and was payed millions of dollars. Since he made more than the Foreign income exempt 
threshold, this income was taxable. Hunter had to make that payment individually and 
any search of records for W2 940 and 941 will yield no records because non was filed 
with the IRS. Only records will be Hunter's bank records or wire transfer records after 
the payment is credited to his account. This contrast needed to be made clear to the Jury 
and the court that the 940 and 941 submitted by me to Chase Bank were estimates, per 
Instructions from the Bank to loan applicants stating estimates could be submitted if 
Taxes had not been filed yet. Upon a later review of the laws regarding these filings 
with my assistant, we came to the realization that 940,941 and W2 were not 
required to be filed or paid with the IRS if the workers were employed and worked 
outside the United States. The employee's had to pay this individually. I also explained 
my Tax filings. The approximately $10 million made in 2020 was income generated 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 12 of 66

.. 
(., . 
from the trade of Gold, and the loss of $12 million reported as loss in excess of $10 
million, was the cost of Environmental impact assessment, mining exploration and 3 
months of labor cost prior to getting to the Gold. As one who was paying Taxes as an 
individual, my book keeping software only tells you what your Tax liability is based on 
how much you earned. The software is not meant to replace the IRS. Based on what it 
said, I made that payment to the IRS via wire transfer through Michael Lee as an 
individual the only difference is I happened to have an EIN number. Mr lee paid all 
transactions such as payroll, and equipment purchases himself to make sure every dollar 
that was invested was used for the right purpose. I simply just paid him back in Gold. 
My attorney agreed this was critical and it was a good idea to get an expert to testify in 
this regards. He also eluded to the fact that the IRS agent for the government will mostly 
testify to things that favored the governments case. About 3 weeks to trial, he visited and 
told me he wanted to continue the trial for October because the Pro Bono money for 
experts had run out. He also said there will be no more money until October but Judge 
brown will not agree to a continuance. So I told him the best way out was to draw out 
answers we were seeking for the Jury to understand the difference. I wrote a 
memorandum titled "Angle of Defense" based on what I knew from my personal 
experience and from consultations Andrea and I had with Tax firms So he could craft or 
ask simple questions like 
1. Does the IRS handle foreign earned income differently 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 13 of 66

.. 
u 
.. 
2.Are the records treated differently or are those records kept after the account is 
credited 
3. Do foreign base companies have to pay of file 940,941 and W2 
4. Was there anything wrong with the way Mr. Delano filed his taxes 
5. Without an Audit can you say that Mr. Delano committed any Fraud as to the 
information on his tax returns. 
During cross examination, he appeared not to want to ask any questions to draw this 
contrast to the Jury. When he came back to the defense table, I wrote down a number of 
questions for him to ask the agent but he only asked one. He asked "can you make a 
payment via wire transfer or check to the IRS". 
5. Refusal to Subpoena or obtain information he knew was favorable to my 
defense; On the first day I met with Mr. Finlayson, I had a memorandum written to him 
requesting him to subpoena 
1. The documentation Instructions Chase bank gave to applicants applying for the PPP 
loan 
2. Letters sent by Chase Bank warning borrowers of deadlines of when to apply for loan 
forgiveness. 
I did so because my previous attorney Kendall Silas previously told me he saw the 
letters I was referring to in the discovery. However when I looked through all the 
discovery material, I could not find the letters nor the instructions. I immediately 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 14 of 66

suspected a Brady violation so I requested Mr. Finlayson to subpoena those documents. 
Chase Bank expert witness did testify that those letters were sent. The content of the 
letter was important since they said something to the effect that, if one does not apply for 
forgiveness by a certain date, the loan becomes a regular loan that the applicant had to 
repay on their own. It also mirrored some of the examples of the SBA will direct you to 
repay the loan if lets say you borrowed money for one McDonald but use the money for 
another one. The point I am trying to make is that these letters, Instructions and 
regulatory material were pivotal in my decision to use some of the loan proceeds to 
expand FlyingJack. Put it plain and simple, I would have returned the money to Chase 
Bank if it were not for the information I received and read from the Bank and SBA. It is 
also critical for the Jury and the Court to know this because if the crux of the crime 
or what made the conduct criminal was knowingly and willfully deceiving the 
bank, then this is adequate prove that my actions were not some sort of a grand 
scheme to knowingly and willfully defraud the Bank but rather my actions and 
decisions were a result of the information I received. Prosecutors will argue that I 
spent $100,000 before I got my Tax refund and that was from PPP funds to get into a 
binding contract for my house and pay some bills. That is true however this $100,000 
was my paycheck in accordance and in compliance with the program (Exb 6pg13 
paragraph r). Mr. Finlayson action also falls under exculpatory evidence. He relied 
solely on evidence provided to him by prosecutors and made no effort whatsoever to 
investigate anything even after he was repeatedly told of the existence of evidence 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 15 of 66

favorable to the defendant. Failure to investigate a critical source of potentially 
exculpatory evidence presents a case of constitutionality defective representation. 
United States Vs Trevillion 759 F3d 281 393 n2s (3rd Cir 2019), United States Vs 
Baynes 622 F2d 66 69 (3rd Cir 1980). 
6. Failure to call witness; I told my attorney, Brahim Ganzou and Kate Flourney are 
two potentially good witnesses that can testify in my favor as to the use of funds in 
FlyingJack and corroborate a lot of the things I did including my train of thoughts. I 
discussed a lot of things in company meetings with my workers. He agreed that was 
good because a lot of the case had to do with my intentions and what I was thinking. As 
we got closer to trial, he told me he could not locate Kate Flourney and Brahim Ganzou 
did not want to testify. Brahim Ganzou told him the exact opposite. He told Mr 
Finlayson he would be glad to testify regarding things that happened in Flying Jack such 
as letters I received, use of funds and anything that was relevant to the trail. Brahim 's 
testimony would have made it clear to the court and Jury that the reason why I co 
mingled the funds and transferred most of it to my savings account was not because I 
was trying to conceal its use, but it was safer in that account. Kate and Brahim had 
access to the Kremkov and Flying Jack accounts in order to make purchases or pay bills 
on behalf of the company. For this reason, I limited the amount of funds in these 
accounts. Also in order to execute a wire transfer from my savings account, It required 
an actual in person visit to the Bank whereas a wire transfer from the business account 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 16 of 66

.-. .,. . 
can be made in minutes with a click of a button. The main reason was to keep the 
money safe and to prevent a scandal like what happened to Dodgers Baseball player 
Ohatani, whose bookkeeper transferred millions from his account before he caught on to 
it. 
7. Failure to object to prosecutors use of events that happened when I was minor; 
Although it was told to the Jury that certain portions of the case were not to be used to 
adjudicate guilt, prosecutors went overboard when they started pressuring hard in an 
effort to establish that I lied to the Government during my visa interview to the United 
States. Mr. Finlayson new I was a minor then,16 years about to turn 17 years so he 
should have made a strong objection when prosecutors went overboard. Instead he 
allowed them to continue to taint me or present me as someone who was deceptive. He 
clearly knew that I was acting under direction from my parents because I told him my 
Father obtained the passport for me. A sixteen year old could not get a passport on his 
own. My father also accompanied me to the visa interview at the U. S embassy in Accra 
Ghana. 
Taking into consideration the totality of all the circumstances, Mr Finlayson's actions 
and inaction's were so deficient that he was not functioning as counsel guaranteed 
under the 6th amendment rights. His deficiency was so prejudicial that it deprived 
me the right to a fair trial whose result was reliable. Strickland Vs Washington 466 
US 688,687,1045 ct 2052, 80L ED 2d 674 (1984). Coupled with the fabricated evidence 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 17 of 66

and false testimonies presented by prosecutors, these convictions if allowed to prevail 
will constitute a fundamental defect resulting in a complete miscarriage of justice. The 
outcome of the trial would have been different if it were not for these misconducts. 
I therefore humbly request the court to vacate the convictions on all 10 counts of the 
indictment and any other relief that the court may deem just and proper. 
Respectfully Submitted, 
Pro Se 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 18 of 66

CERTIFICATE OF SERVICE 
This is to certify that I have mailed a copy of this motion to Ms. Kelly Connors and Mr. 
Nick Evert at 
600 U.S. Courthouse 
75 Ted Turner Drive, S.W. 
Atlanta, Georgia 30303 
Dated: This 5th day of September,2025 
Pro Se 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 19 of 66

TRDPG 771-36-0540 30202012 
2022 - 05- 27 10 : 01 : 27 FORM-FAMILY:1040 
AAIA ACCESS CODE : QA PAGE: 001 OF 004 
TAXYR:2020 
TRDB-DT-RCVD:2021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS :1 REFUND : Y BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM : 1040 
OCCURRENCE : 1 CURRENT-STATUS : MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
INDIVIDUAL NAME 
FILER SSN 
771-36-0540 
TAXPAYER CODE 
p 
T NAME CONTROL NAME 
TORJ 
INDIVIDUAL NAME 
FIRST NAME 
CARL 
LAST NAME 
TORJAGBO 
ADDRESS 
STREET ADDRESS 
308 1 LEATHERLEAF TRL 
CITY NAME 
DOUGLASVILLE 
STATE CODE 
GA 
ZIP CODE 
30135 
ZIP PLUS FOUR CODE 
8930 
TRDPG 771-36- 0540 30202012 
2022-05-27 10 : 01 : 27 FORM-FAMILY : 1040 
AAIA ACCESS CODE : QA PAGE : 002 OF 004 
TAXYR : 2020 
TRDB-DT-RCVD : 2021 - 04 -0 8 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS :1 REFUND : Y BAL DUE: 
INPUT-SOURCE : MEFILE 
FORM : 1040 
OCCURRENCE : 1 CURRENT- STATUS : MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
1 
8 
9 
11 
23 
24 
25D 
30 
32 
33 
INDIVIDUAL RETURN 
WAGES AMOUNT 
ADDITIONAL INCOME AMOUNT 
TOTAL INCOME AMOUNT 
ADJUSTED GROSS INCOME AMOUNT 
TOTAL OTHER TAX AMOUNT 
TOTAL TAX AMOUNT 
WITHHLD FEDERL INCM TAX AMOUNT 
RECOVERY REBATE CR AMOUNT 
REFUNDABLE CREDIT AMOUNT 
TOTAL PAYMENT AMOUNT 
T BAL DUE OR REFUND AMOUNT 
DIRECT DEPOSIT 
$9 , 199 , 411.00 
$9 , 999 , 360 . 00-
$799 , 949 . 00 -
$799 , 949 . 00 -
$88 , 194 . 00 
$88 , 194 . 00 
$3 ,45 9, 835 . 00 
$1 , 800 . 00 
$1 , 800 . 00 
$3,461 , 635.00 
$3 , 373 , 441 . 00-
35B 
ROUTING TRANSIT NUMBER 
054000030 
35D 
DIRECT DEPOSIT ACCOUNT NUMBER 
5571329849 
05/27/2022 
Page 2 of 17 
. 00 
3,45 9, 835 . 00 
. _) 
j W1-2 - Page 11 of 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 20 of 66

, 
• 
't 
TRDPG 771-36-0540 30202012 
2022-05-27 10 : 01:27 FORM-FAMILY:1040 
AAIA ACCESS CODE:QA PAGE : 003 OF 004 
TAXYR : 2020 
TRDB-DT-RCVD:2 021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS:1 REFUND : Y BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM:1040 
OCCURRENCE: 1 CURRENT-STATUS : MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
INDIVIDUAL RETURN 
Sl 5 
SUPPLEMNTL INCM OR LOSS AMOUNT 
$9,999,360.00-
S2 8 
F8959 8960 OTHER TAX AMOUNT 
$88,194.00 
STANDARD DEDUCTION AMOUNT 
$12 ,4 00.00 
COMPUTED TOTAL TAX AMOUNT 
$88 ,1 94.00 
TOTAL TAX LIABILITY AMOUNT 
$88 ,1 94 . 00 
TOTAL TAX ASSESSMENT AMOUNT 
$88 ,1 94 . 00 
ADJSTD TAX PER TXPYR AMOUNT 
$88 ,1 94.00 
COMPUTED BAL DUE REFUND AMOUNT 
$3,371,641.00-
INTEREST PENALTY DATE 
2021 -04-1 5 
INTRST RDCTN OVRPYMNT AMOUNT 
$3,371,641.00-
MEF GENERATED 
IP ADDRESS 
73 .10 6.1 08 . 92 
EFIN NUMBER 
440894 
SOFTWARE ID NUMBER 
20011235 
PRIMARY IPPIN INDICATOR 
Y 
TRDPG 771 - 36- 0540 30202012 
AAIA ACCESS CODE : QA PAGE : 004 OF 004 
2022-05- 27 10:01 : 27 FORM-FAMILY : 1040 
TAXYR:2020 
TRDB-DT-RCVD:2021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS :1 REFUND:Y BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM:1040 
OCCURRENCE : 1 CURRENT-STATUS:MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SECONDARY IPPIN INDICATOR 
BANK PRODUCT DISBURSMNT CODE 
BANK ROUTING NUMBER 
BANK ACCOUNT NUMBER 
05/27/2022 
y 
2 
054000030 
5571329849 
Page 3 of 17 
l W1-2 • Page H! of 26! 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 21 of 66

TRDPG 771-36-0540 30202012 
2022-05-27 10:01 : 27 FORM-FAMILY : 1040 
AAIB ACCESS CODE : QA PAGE: 001 OF 001 
TAXYR : 2020 
TRDB-DT- RCVD : 2 021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS:1 REFUND : Y BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM:SCH-E 
OCCURRENCE: 1 CURRENT-STATUS :MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
PRTNRSHP AND CORP INCM OR LOSS: 
II29BI TOTAL NONPASSIVE LOSS AMOUNT 
II31 
TOTAL LOSS AMOUNT 
TOTAL INCOME OR LOSS AMOUNT 
TRDPG 771-36-0540 302020 12 
2022 - 05- 27 10 : 01:27 FORM-FAMILY : 1040 
$9,999 , 360 .00 
$9 , 999,360.00 
$9,999,360.00-
AAIC ACCESS CODE : QA PAGE:001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD:2021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS:l REFUND : Y BAL DUE: 
INPUT-SOURCE : MEFILE 
FORM:W-2 
OCCURRENCE : 1 CURRENT-STATUS : MF POSTED 
LINE# 
ENTITY /ATTRIBUTE 
VALUE 
CHANGED VALUE 
MEF GENERATED 
W2 EMPLOYER ADDRESS 
W2 WAGES AMOUNT 
W2 WITHHOLDING AMOUNT 
W2 EMPLOYER EIN 
05/2 7/2022 
us 30135 
$9,199 , 411 . 00 
$3 , 37 1 , 64 1.00 
83-1 82 1377 
Page 4 of 17 
I W1-2- Page 13 of 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 22 of 66

,J 
) 
TRDPG 771-36-054 0 30202012 
2022 - 05-27 10 : 01 : 27 FORM-FAMILY:1040 
AAID ACCESS CODE : QA PAGE :0 01 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2021-04-08 
NAME-CNTRL : TORJ TXPYR:P FILING STATUS:l REFUND : Y BAL DUE : 
INPUT-SOURCE:MEFILE 
FORM : 8959 
OCCURRENCE : 1 CURRENT-STATUS : MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
Il 
I7 
IV1 8 
Vl9 
V24 
ADDITIONAL MEDICARE TAX 
MEDICARE WAGES AMOUNT 
ADDNL MEDI TAX WAGES AMOUNT 
TOTAL ADD MEDICARE TAX AMOUNT 
MEDICARE TAX WITHHELD AMOUNT 
REGULAR MEDI TX WITHHLD AMOUNT 
AD MDCR TX MDCR WGS AMOUNT 
TOT ADD MEDTX WITHHLD AMOUNT 
$9 , 999,360.00 
$88 ,1 94 . 00 
$88,194.00 
$233 , 185 . 00 
$144 , 990 . 72 
$88 , 194.28 
$88 , 194 . 00 
TRDPG 771 - 36- 0540 30202012 
2022-05-27 10 : 01 : 27 FORM- FAMILY :1 040 
AAIE ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD : 2021 - 04 - 08 
NAME- CNTRL : TORJ TXPYR : P FILING STATUS : l REFUND : Y BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM:CHANG-HIST OCCURRENCE : 1 CURRENT-STATUS : MF POSTED 
STATUS-CODE 
STATUS-DATE 
STATUS 
19 
2021-04-08 
ERS CORRECTED 
ST FORM 
19 1040 
19 1040 
05/27/2022 
# 
LN RF SEQ ATTRIBUTE NAME 
01 32 
REFUNDABLE CREDIT AMOUNT 
01 33 
TOTAL PAYMENT AMOUNT 
Page 5 of 17 
DATA 
. 00 
3 , 459 , 835.00 
l W1-2 - Page 14 of wj 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 23 of 66

• .,1 
l 
TRDPG 771-36-0540 302020 12 
2022-05-27 10 : 01 : 27 FORM-FAMILY:1040 
AAIF ACCESS CODE:QA PAGE:001 OF 00 2 
TAXYR:2020 
TRDB-DT-RCVD : 2021- 04-08 
NAME-CNTRL:TORJ TXPYR : P FILING STATUS :l REFUND :Y BAL DUE : 
INPUT-SOURCE:MEFILE 
FORM:CODES 
OCCURRENCE: 1 CURRENT-STATUS:MF POSTED 
STATUS-CODE 
STATUS-DATE 
STATUS 
33 
2021-04-08 
MF POSTED 
19 
2021-04-08 
ERS CORRECTED 
STAT STATUS-DATE 
FORM 
OCCURRENCE CODE TYPE 
CODE 
19 
2021-04-08 
SCH-E 
01 
UNALLOWED PRIOR LOSS 
2 
19 
2021-04-08 
1040 
01 
ACCOUNT CODE 
s 
19 
2021-04-08 
1040 
01 
DIRECT DEPOSIT REJECT REASON 
10 
19 
2021 - 04-08 
1040 
01 
EC 343 
343 
19 
2021-04-08 
1040 
01 
ENTITY 
1 
19 
2021 - 04-08 
1040 
01 
ERR-CD- 362-CD 
362 
19 
2021-04 - 08 
1040 
01 
EXEMPTION NUMBER 
01 
19 
2021-04-08 
1040 
01 
EXEMPTION-1 
1 
19 
2021-04-08 
1040 
01 
FILING STATUS 
1 
19 
2021-04-08 
1040 
01 
INPUT SYSTEM SOURCE 
M 
19 
2021-04-08 
1040 
01 
MATH STATUS 
1 
33 
2021-04-08 
1040 
01 
NOTICE CODE 
683 
19 
20 21-04 -0 8 
1040 
01 
RETURNS PROCESSING 
B 
TRDPG 771- 36-0540 30202012 
2022 - 05 - 27 10 : 01 : 27 FORM-FAMILY : 1040 
AAIF ACCESS CODE : QA PAGE : 002 OF 002 
TAXYR:2020 
TRDB-DT-RCVD : 2021-04 - 08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS : l REFUND:Y BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM:CODES 
OCCURRENCE : 1 CURRENT-STATUS :MF POSTED 
STAT STATUS-DATE 
FORM 
OCCURRENCE CODE TYPE 
CODE 
19 
2021-04-08 
1040 
01 
RETURNS PROCESSING 
G 
19 
2021-04-08 
1040 
01 
RETURNS PROCESSING 
J 
19 
2021-04-08 
1040 
01 
TABULARIZED TAXABLE INCOME IND 
1 
19 
2021-04-08 
1040 
01 
TAX PERIOD GENERATED IND 
1 
19 
2021-04-08 
1040 
01 
TAXPAYER NOTICE 
683 
19 
2021-04-08 
1040 
01 
VIRTUAL CURRENCY TRANS 
2 
05/2 7/2022 
Pa ge 6 of 17 
I W1 -2 - Page 15 of 26 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 24 of 66

TRDPG 771-36-0540 30202012 
2022-05-27 10:01 : 27 FORM-FAMILY:1040 
AAIG ACCESS CODE : QA PAGE :0 01 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2 021-04-08 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS : l REFUND : Y BAL DUE: 
INPUT-SOURCE : MEFILE 
FORM:STAT-HIST 
OCCURRENCE : 1 CURRENT-STATUS : MF POSTED 
STATUS-CODE 
STATUS- DATE 
STATUS 
RETURN-DUE-DATE 
33 
2021-04-08 
MF POSTED 
2021-04-15 
20 
2021-04-08 
GMF PERFECTED 
2021-04-18 
19 
2021-04-08 
ERS CORRECTED 
2021-04-18 
14 
2021-02-16 
IN ERS CORRECTION 
STATUS 
TRANS 
CYCLE 
CP23 
RETURN DUE 
ASED 
RSED 
CSED 
CODE 
CODE 
POSTED 
DATE 
DATE 
DATE 
DATE 
DATE 
33 
150 
202114 2021 - 04 - 26 202 1-04-15 2024 - 04 - 15 2024-05-1 7 2031 - 04 - 26 
STAT 
TAX FILING 
TRANS 
REF BAL 
CODE 
TIN 
MFT 
PER 
STAT CONTROL DLN 
CODE 
TRANS DLN 
IND DUE 
ELF DCN 
20 771360540 30 202012 1 
150 32221451354581 Y 
19 771360540 30 202012 1 
150 32221451354581 Y 
14 771360540 30 202012 
150 32221451354581 
TRDPG 771 - 36- 0540 30202012 
2022-05 - 27 10:01:27 FORM-FAMILY :1 040 
AAIH ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD : 2021 - 04-08 
NAME-CNTRL : TORJ TXPYR : P FILING STATUS :1 REFUND : Y BAL DUE : 
INPUT-SOURCE:MEFILE 
FORM:SSN-VALDN 
OCCURRENCE : 1 CURRENT- STATUS : MF POSTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SSN VALIDATION 
SOURCE TIN TYPE 
PRIMARY 
NAME CONTROL UNDERPRINT NAME 
TORJ 
NAP EIF RESPONSE CODE 
S 
AGE COUNT 
41 
BIRTH DATE 
1979-09-10 
ECONOMIC IMPACT PAYMENT AMOUNT 
$1 , 200 . 00 
PRIM ECON IMPCT PYMT2 AMOUNT 
$600 . 00 
05/27/2022 
Page 7 of 17 
I W1-2 - Page 16 0f 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 25 of 66

TRDPG 771-36-0540 30202012 
2022-05-27 10:01 : 27 FORM-FAMILY:1040 
ABIH ACCESS CODE:AB PAGE 001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD : 2021-02-13 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS: 
REFUND : 
BAL DUE: 
INPUT-SOURCE:MEFILE 
CURRENT-STATUS:MEF REJECTED 
ACC-CODE FORM-TYPE 
FORM-COUNT 
IA 
REJECTED 
1 
IB 
RULES 
1 
IC 
STAT-HIST 
1 
ID 
SSN-VALDN 
1 
TRDPG 771-36-0540 30202 012 
2022-05-27 10 : 01 : 27 FORM-FAMILY : 1040 
ACC-CODE FORM-TYPE 
FORM-COUNT 
ABIA ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD:2021-02-13 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM : REJECTED 
OCCURRENCE : 1 CURRENT- STATUS:MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
FILER 
FILER TIN 
T NAME CONTROL 
TAXPAYER CODE 
05/27/2022 
771360540 
TORJ 
p 
Page 8 of 17 
! W1-2 - Page 17 of 26! 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 26 of 66

TRDPG 771-36- 0540 30202012 
2022 - 05- 27 10 : 01 : 27 FORM-FAMILY : 1040 
ABIB ACCESS CODE : QA PAGE:00 1 OF 00 1 
TAXYR:2020 
TRDB-DT-RCVD:2021-02-1 3 
NAME-CNTRL:TORJ TXPYR : P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT- SOURCE:MEFILE 
FORM : RULES 
OCCURRENCE : 1 CURRENT-STATUS :MEF REJECTED 
LI NE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
BUSINESS RULE ERROR 
SEQUENCE NUMBER 
ERROR DESCRIPTION 
FW2-505 - 01 
1 
TRDPG 771-36-0540 30202012 
2022 - 05-27 10 : 01 : 27 FORM-FAMILY : 1040 
ABIC ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2021 - 02-13 
NAME - CNTRL : TORJ ~XPYR : P FILING STATUS : 
REFUND : 
BAL DUE : 
FORM : STAT- HIST I CCURRENCE : 1 CURRENT- STATUS : MEF REJECTED 
STATUS - CODE 
STA US-DATE 
STATUS/SUBMISSION- ID 
\ 12 
2021-0 2-13 
440894202104303VIKQ6 f 
INPUT-SOURCE : MEFILE 
RETURN-DUE-DATE 
STAT 
TAX FILING 
TRANS 
REF BAL 
CODE 
TIN 
MFT 
PER 
STAT CONTROL DLN 
CODE 
TRANS DLN 
IND DUE 
12 771360540 30 20201 2 
05/27/2022 
Page 9 of 17 
I W~-2 - Page 18 of 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 27 of 66

TRDPG 771-36-0540 30202012 
2022-05-27 10 : 01 : 27 FORM-FAMILY : 1040 
ABID ACCESS CODE:QA PAGE:001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD:2021-02-13 
NAME-CNTRL:TORJ TXPYR : P FILING STATUS: 
REFUND : 
BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM:SSN-VALDN 
OCCURRENCE: 1 CURRENT-STATUS :MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SSN VALIDATION 
SOURCE TIN TYPE 
NAME CONTROL UNDERPRINT NAME 
NAP ACCESS CODE 
NAP EIF RESPONSE CODE 
PRIMARY 
TORJ 
s 
s 
ORIG DUP CHECK UNDRPRT SSN 
771-36-0540 
BIRTH DATE 
1979- 09-10 
DUP CHECK PRIORITY ACCESS CODE 0 
TRDPG 771 - 36-0540 302 02012 
2022 - 05 - 27 10 : 01 : 27 FORM- FAMILY : 1040 
ACID ACCESS CODE : AC PAGE 001 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2021-02 - 12 
NAME- CNTRL : TORJ TXPYR : P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT - SOURCE : MEFILE 
CURRENT-STATUS : MEF REJECTED 
ACC- CODE FORM-TYPE 
FORM-COUNT 
ACC-CODE FORM-TYPE 
FORM-COUNT 
IA 
REJECTED 
1 
IB 
RULES 
1 
IC 
STAT-HIST 
1 
ID 
SSN-VALDN 
1 
05/27/2022 
Page 10 of 17 
! W1-2 • Page 19 of 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 28 of 66

TRDPG 771-36- 0540 30202012 
2022 - 05-27 10 : 01:27 FORM- FAMILY : 1040 
AC I A ACCESS CODE : QA PAGE: 001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD: 2 021-02-1 2 
NAME - CNTRL :TORJ TXPYR : P FI LING STATUS : 
REFUND: 
BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM:REJECTED 
OCCURRENCE : 1 CURRENT- STATUS : MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
FILER 
FILER TIN 
77 13605 40 
T NAME CONTROL 
TORJ 
TAXPAYER CODE 
P 
TRDPG 771-36-0540 30202012 
ACIB ACCESS CODE : QA PAGE : 001 OF 001 
2022-05-27 10 : 01 : 27 FORM-FAMILY : 1040 
TAXYR : 2020 
TRDB-DT-RCVD : 2021-02-12 
NAME-CNTRL:TORJ TXPYR : P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT-SOURCE:MEFILE 
FORM : RULES 
OCCURRENCE : 1 CURRENT- STATUS : MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
BUSINESS RULE ERROR 
SEQUENCE NUMBER 
ERROR DESCRIPTION 
05/27/2022 
1 
FW2-505-01 
Page 11 of 17 
! W1-2 - Page 20 of 26 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 29 of 66

TRDPG 771-36-0540 30202012 
2022 -0 5- 27 10:01:27 FORM-FAMILY:1040 
ACIC ACCESS CODE:QA PAGE:001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD:20 21 -02-12 
NAME-CNTRL:TORJ TXPYR:P FILING STATUS: 
REFUND: 
BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM : STAT-HIST 
OCCURRENCE: 1 CURRENT-STATUS:MEF REJECTED 
STATUS-CODE 
STATUS-DATE 
STATUS/SUBMISSION-ID 
RETURN-DUE-DATE 
12 
2021 - 02-12 
440893202103704ANJ07 
STAT 
TAX FILING 
CODE 
TIN 
MFT 
PER 
STAT CONTROL DLN 
12 771360540 30 202012 
TRANS 
CODE 
REF BAL 
TRANS DLN 
IND DUE 
TRDPG 771-36-0540 30202012 
2022 - 05 - 27 10:01:27 FORM-FAMILY : 1040 
ACID ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2021-02-12 
NAME - CNTRL : TORJ TXPYR : P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT - SOURCE : MEFILE 
FORM : SSN- VALDN 
OCCURRENCE : 1 CURRENT-STATUS : MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SSN VALIDATION 
SOURCE TIN TYPE 
NAME CONTROL UNDERPRINT NAME 
NAP ACCESS CODE 
NAP EIF RESPONSE CODE 
ORIG DUP CHECK UNDRPRT SSN 
PRIMARY 
TORJ 
s 
s 
771 - 36- 0540 
BIRTH DATE 
1979-09- 10 
DUP CHECK PRIORITY ACCESS CODE 0 
05/27/2022 
Page 12 o f 17 
j W1-2 • Page 21 of 26! 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 30 of 66

TRDPG 771-36-0540 30202012 
2022 -05-2 7 10 : 01:27 FORM-FAMILY:1040 
ADID ACCESS CODE:QA PAGE : 001 OF 001 
TAXYR:2020 
TRDB - DT-RCVD:2021-02-13 
NAME-CNTRL : 1360 TXPYR:P FILING STATUS : 
REFUND: 
BAL DUE : 
INPUT-SOURCE:MEFILE 
FORM : SSN-VALDN 
OCCURRENCE: 1 CURRENT-STATUS :MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SSN VALIDATION 
SOURCE TIN TYPE 
PRIMARY 
NAME CONTROL UNDERPRINT NAME 
OBY 
NAP ACCESS CODE 
+ 
NAP EIF RESPONSE CODE 
0 
DUP CHECK TIN ACCESS CODE 
0 
DUP CHECK PRIORITY ACCESS CODE 0 
SSN VALIDATION 
SOURCE TIN TYPE 
NAP ACCESS CODE 
SPOUSE 
+ 
NAP EIF RESPONSE CODE 
0 
DUP CHECK TIN ACCESS CODE 
0 
DUP CHECK PRIORITY ACCESS CODE 0 
SSN VALIDATION 
SOURCE TIN TYPE 
STUDENT 
TRDPG 771-36- 0540 302 02 012 
AEID ACCESS CODE : AE PAGE 001 OF 001 
2022 - 05-27 10 : 01 : 27 FORM- FAMILY : 1040 
TAXYR : 2020 
TRDB- DT-RCVD : 2021 - 02-12 
NAME- CNTRL : 1360 TXPYR:P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT-SOURCE : MEFILE 
ACC-CODE FORM-TYPE 
IA 
REJECTED 
IB 
IC 
ID 
RULES 
STAT-HIST 
SSN- VALDN 
05/27/2022 
CURRENT-STATUS : MEF REJECTED 
FORM-COUNT 
1 
1 
1 
1 
ACC-CODE FORM-TYPE 
Page 15 of 17 
FORM- COUNT 
I W1-2 - Page 24 of 26/ 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 31 of 66

TRDPG 771-36-0540 30202012 
2022 -05- 27 10:01: 27 FORM-FAMILY : 1040 
AEIA ACCESS CODE:QA PAGE :001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD:2021-02-12 
NAME-CNTRL:1360 TXPYR : P FILING STATUS: 
REFUND: 
BAL DUE: 
INPUT-SOURCE:MEFILE 
FORM:REJECTED 
OCCURRENCE : 1 CURRENT-STATUS:MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
FILER 
FILER TIN 
771360540 
T NAME CONTROL 
1360 
TAXPAYER CODE 
P 
TRDPG 771 - 36- 0540 30202012 
AEIB ACCESS CODE : QA PAGE : 001 OF 001 
2022 - 05 - 27 10:01 : 27 FORM-FAMILY:1040 
TAXYR : 2020 
TRDB - DT-RCVD : 2021-02 - 12 
NAME - CNTRL :1 360 TXPYR:P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM : RULES 
OCCURRENCE : 1 CURRENT-STATUS : MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
BUSINESS RULE ERROR 
SEQUENCE NUMBER 
ERROR DESCRIPTION 
05/27/2022 
1 
5-01 
Page 16 of 17 
! W1-2 - Page 25 of 261 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 32 of 66

TRDPG 771-36-0540 30202012 
2022 -0 5- 27 10:01 : 27 FORM-FAMILY:1040 
AEIC ACCESS CODE : QA PAGE:001 OF 001 
TAXYR:2020 
TRDB-DT-RCVD : 2021-02 - 12 
NAME-CNTRL:1360 TXPYR :P FILING STATUS: 
REFUND : 
BAL DUE: 
INPUT-SOURCE :MEFILE 
FORM:STAT-HIST l occURRENCE: 1 CURRENT-STATUS : MEF REJECTED f 
STATUS-CODE 
STATUS-DATE 
STATUS/SUBMISSION-ID 
RETURN-DUE-DATE 
2021 - 02 - 12 
440893202103704ANJ07 I 
STAT 
TAX FILING 
TRANS 
CODE 
TIN 
MFT 
PER 
STAT CONTROL DLN 
CODE 
12 771360540 30 20201 2 
REF BAL 
TRANS DLN 
IND DUE 
TRDPG 771 - 36-0540 30202012 
2022 - 05- 27 10 : 01 : 27 FORM- FAMILY : 1040 
AEID ACCESS CODE : QA PAGE : 001 OF 001 
TAXYR : 2020 
TRDB-DT-RCVD : 2021-02 - 12 
NAME- CNTRL : 1360 TXPYR:P FILING STATUS : 
REFUND : 
BAL DUE : 
INPUT-SOURCE : MEFILE 
FORM : SSN- VALDN 
OCCURRENCE : 1 CURRENT-STATUS : MEF REJECTED 
LINE# 
ENTITY/ATTRIBUTE 
VALUE 
CHANGED VALUE 
SSN VALIDATION 
SOURCE TIN TYPE 
NAME CONTROL UNDERPRINT NAME 
NAP ACCESS CODE 
PRIMARY 
OBY 
+ 
NAP EIF RESPONSE CODE 
0 
DUP CHECK TIN ACCESS CODE 
0 
DUP CHECK PRIORITY ACCESS CODE 0 
SSN VALIDATION 
SOURCE TIN TYPE 
NAP ACCESS CODE 
NAP EIF RESPONSE CODE 
DUP CHECK TIN ACCESS CODE 
SPOUSE 
+ 
0 
0 
DUP CHECK PRIORITY ACCESS CODE 0 
SSN VALIDATION 
SOURCE TIN TYPE 
05/27/2022 
STUDENT 
Page 17 of 17 
l W1-2 • Page 26 of 26l 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 33 of 66

t .. . 
,, 
SENDERID 
SSN 
FILING_ID 
AGENCYREFCODE 
STATUS 
FILINGTYPE 
PERIOD 
13563577987327949 
592716010 
364733461114 
440893202103704ak3zf 
REJECTED_AGENCY 
IRS-Ill-FILING 
Y:2020 
13563577989602499 
771360540 
364956767114 
440893202103704anj07 
REJECTED_AGENCY 
IRS-Ill-FILING 
Y:2020 
13563577989602499 
771360540 
364956768114 
440893202103704anj08 
REJECTED_AGENCY 
GA-Ill-FILING 
Y:2020 
13563577989602499 
771360540 
265146377214 
440894202104303vikq6 
REJECTED_AGENCY 
IRS-UT-FILING 
Y:2020 
13563577989602499 
771360540 
265146378214 
440894202104303vikq7 
REJECTED_AGENCY 
GA-UT-FILING 
Y:2020 
13563577987327949 
592716010 
265217511214 
440894202104303vjoug 
SUCCEEDED_AGENCY 
IRS-UT-FILING 
Y:2020 
13563577989602499 
771360540 
266686054214 
440894202104403w6asf 
SUCCEEDED_AGENCY 
IRS-UT-FILING 
Y:2020 
13563577989602499 
771360540 
266686058214 
440894202104403w6asi 
SUCCEEDED_AGENCY 
GA-UT-FILING 
Y:2020 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 34 of 66

f 
It 
• 
APPLICATION 
RECEIVEDTIMESTAMP 
POSTMARKTIMESTAMP 
LEGALNAME 
TURBOTAX-ONLINE 
Feb 6, 2021 6:05:57 PM 
Feb 6, 20216:05:57 PM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 6, 202111:06:01 PM 
Feb 6, 202111:06:01 PM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 6, 202111:06:01 PM 
Feb 6, 202111:06:01 PM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 12, 2021 6:15:26 PM 
Feb 12, 2021 6:15:26 PM 
Carl Torjagbo 
TURBOT AX-ONLINE 
Feb 12, 2021 6:15:26 PM 
Feb 12, 2021 6:15:26 PM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 12, 2021 6:37:59 PM 
Feb 12, 20216:37:59 PM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 13, 2021 8:42:10 AM 
Feb 13, 2021 8:42:10 AM 
Carl Torjagbo 
TURBOTAX-ONLINE 
Feb 13, 2021 8:42:10 AM 
Feb 13, 2021 8:42:10 AM 
Carl Torjagbo 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 35 of 66

TAXPAYERADDRESS 
TAXPAYERZIP 
TAXPAYERPHONENUMBER 
TAXPAYER DOB 
2220 WESTCREEK LN APT E71, HOUSTON, TX 
77027 
4708899183 
Sep 8, 197512:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 197912:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 197912:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 197912:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 197912:00:00 AM 
2220 WESTCREEK LN APT E71, HOUSTON, TX 
77027 
4708899183 
Sep 8, 1975 12:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 197912:00:00 AM 
3081 LEATHERLEAF TRL, DOUGLASVILLE, GA 
30135 
4708899183 
Sep 10, 1979 12:00:00 AM 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 36 of 66

SPOUSESSN 
SPOUSELASTNAME 
SPOUSED OB 
EMAILADDRESS 
IPADDRESS 
CARLDELAN03@0UTLOOK.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
CARLDELAN03@0UTLOOK.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
TORJAGBOC@GMAIL.COM 
73.106.108.92 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 37 of 66

MACHINE_ ! □ 
ORDER_NUMBER 
BANKACCOUNT 
ROUTINGNUMBER 
PAYMENTAMOUNT 
UnknownVisitorld:UnknownDeviceld 
EFECD159232884 
741438755 
061092387 
UnknownVisitorld:UnknownDeviceld 
5571329849 
054000030 
UnknownVisitorld:UnknownDeviceld 
0.0 
UnknownVisitorld:UnknownDeviceld 
5571329849 
054000030 
UnknownVisitorld:UnknownDeviceld 
0.0 
UnknownVisitorld:UnknownDeviceld 
EFECD159873041 
741438755 
061092387 
UnknownVisitorld:UnknownDeviceld 
5571329849 
054000030 
UnknownVisitorld:UnknownDeviceld 
0.0 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 38 of 66

REFUN0AM0UNT 
3015573.0 
3373441.0 
0.0 
3373441.0 
0.0 
3015573.0 
3373441.0 
0.0 
EFIN 
XPATH 
/efile:Return/efile:Return0ata/efile:IRSW2[1]/efile:EmployerEIN 
/efile:Return/efile:Return0ata/efile:IRSW2[1]/efile:EmployerEIN 
0000 
/efile:Return/efile:Return0ata/efile:IRSW2[1]/efile:EmployerEIN 
0000 
ERR0RC00E 
FW2-505-01 
FW2-505-01 
REJ0Ol 
FW2-505-01 
REJ0Ol 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 39 of 66

ELECTRONIC POSTMARK - CERTIFICATION OF ELECTRONIC FILING 
Taxpayer: 
Carl Torjagbo 
Primary SSN: 
771 - 36- 0540 
Federal Return Submitted: 
February 12 , 2021 
06 : 15 PM PST 
Federal Return Acceptance Date: 
Your return has been re j ected by the IRS 
The Intuit Electronic Postmark shows the date and time Intuit received your federal tax return. The Intuit 
Electronic Postmark documents the filing date of your income tax return, and the electronic postmark 
information should be kept on file with your tax return and other tax-related documentation. 
There are two important aspects of the Intuit Electronic Postmark: 
1. THE INTUIT ELECTRONIC POSTMARK. 
The electronic postmark shows the date and time Intuit received the federal return, and is deemed the 
filing date if the date of the electronic postmark is on or before the date prescribed for filing of the 
federal individual income tax return. 
TIMELY FILING: 
For your federal return to be considered filed on time, your return must be postmarked on or before 
midnight May 17, 2021 . lntuit's electronic postmark is issued in the Pacific Time (PT) zone. If you are 
not filing in the PT zone, you will need to add or subtract hours from the Intuit Electronic Postmark time 
to determine your local postmark time. For example, if you are filing in the Eastern Time (ET) zone and 
you electronically file your return at 9 AM on May 17, 2021 , your Intuit electronic postmark will indicate 
May 17, 2021 , 6 AM. If your federal tax return is rejected, the IRS still considers it filed on time if the 
electronic postmark is on or before May 17, 2021 , and a corrected return is submitted and accepted 
before May 22, 2021 . If your return is submitted after May 22, 2021 , a new time stamp is issued to 
reflect that your return was submitted after the IRS deadline and, consequently, is no longer considered 
to have been filed on time. 
If you request an automatic six-month extension, your return must be electronically postmarked by 
midnight October 15, 2021. If your federal tax return is rejected, the IRS will still consider it filed on 
time if the electronic postmark is on or before October 15, 2021 , and the corrected return is submitted 
and accepted by October 20, 2021 . 
2. THE ACCEPTANCE DATE. 
Once the IRS accepts the electronically filed return, the acceptance date will be provided by the Intuit 
Electronic Filing Center. This date is proof that the IRS accepted the electronically filed return. 
-
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 40 of 66

ELECTRONIC POSTMARK -CERTIFICATION OF ELECTRONIC FILING 
Taxpayer: 
Carl Torj agbo 
Primary SSN: 
592 - 71 - 6010 
Federal Return Submitted: 
February 06 , 2021 
06 : 05 PM PST 
Federal Return Acceptance Date: 
Your return has been rejected by the IRS 
The Intuit Electronic Postmark shows the date and time Intuit received your federal tax return. The Intuit 
Electronic Postmark documents the filing date of your income tax return, and the electronic postmark 
information should be kept on file with your tax return and other tax-related documentation. 
There are two important aspects of the Intuit Electronic Postmark: 
1. THE INTUIT ELECTRONIC POSTMARK. 
The electronic postmark shows the date and time Intuit received the federal return , and is deemed the 
filing date if the date of the electronic postmark is on or before the date prescribed for filing of the 
federal individual income tax return. 
TIMELY FILING: 
For your federal return to be considered filed on time, your return must be postmarked on or before 
midnight May 17, 2021 . lntuit's electronic postmark is issued in the Pacific Time (PT) zone. If you are 
not filing in the PT zone, you will need to add or subtract hours from the Intuit Electronic Postmark time 
to determine your local postmark time. For example, if you are filing in the Eastern Time (ET) zone and 
you electronically file your return at 9 AM on May 17, 2021 , your Intuit electronic postmark will indicate 
May 17, 2021 , 6 AM. If your federal tax return is rejected, the IRS still considers it filed on time if the 
electronic postmark is on or before May 17, 2021 , and a corrected return is submitted and accepted 
before May 22, 2021 . If your return is submitted after May 22, 2021 , a new time stamp is issued to 
reflect that your return was submitted after the IRS deadline and, consequently, is no longer considered 
to have been filed on time. 
If you request an automatic six-month extension, your return must be electronically postmarked by 
midnight October 15, 2021 . If your federal tax return is rejected, the IRS will still consider it filed on 
time if the electronic postmark is on or before October 15, 2021 , and the corrected return is submitted 
and accepted by October 20, 2021 . 
2. THE ACCEPTANCE DATE. 
Once the IRS accepts the electronically filed return, the acceptance date will be provided by the Intuit 
Electronic Filing Center. This date is proof that the IRS accepted the electronically filed return. 
CONFIDENTIAL 
INT CARL 000175 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 41 of 66

Received Date 2021-02-13 
:========::;;;;;;;;iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii:=--;::::::;;;;::::::;;;;::::::;;;;::::::;;;;::::::;;;;::::::;;;;::::::;;;= 
IRS Received Date ------
Primary SSN 592-71-601~ 
Filer Name CARL<TORJAGBO 
Primary Name Control TORJ 
Phone (470) 889-9183 
Filer U.S. Address 2220 Westcreek Ln APT E71 
Houston, TX 770273606 
Primary Date of Birth 1975-09-08 
Primary Signature ****** 
Primary Signature Date 2021-02-12 
Primary Prior Year AGI 0 
PIN Type Self-Select On-Line 
DLN 76221452453931 
Return Type 1040 
Filing Type 
Tax Period 202012 
Additional Return Summary Dated 
Time Stamp 2021-02-12Tl8:37:59-08:00 
Tax Period Begin Date 2020-01-01 
Tax Period End Date 2020-12-31 
Software ID 20011235 
Software Version US2020. l.26.0_ 4.0. 7 
Primary PIN Entered By Taxpayer 
Tax Year 2020 
Binary Attachment Count 0 
Routing Transit Number 096017418 
Depositor Account Number 9818011592716010 
Email Address carldelano3@outlook.com 
IP Address 73.106.108.92 
Device ID 9844F81E1408F6ECB932137D33BED7CFDCF518A3 
Jurat Disclosure Code Online Self Select PIN 
.. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 42 of 66

Filer Name CARL<TORJAGBO 
Primary Name Control TORJ 
Phone (470) 889-9183 
Filer U.S. Address 3081 Leatherleaf Tri 
Douglasville, GA 301358930 
Primary Date of Birth 1979-09-10 
Primary Signature ****** 
Primary Signature Date 2021-02-13 
Primary Prior Year AGI 8274 
PIN Type Self-Select On-Line 
DLN 32221451354581 
Return Type 1040 
Filing Type 
Tax Period 202012 
Additional Return Summary Data~ 
Time Stamp 2021-02-13T08:42:10-08:00 
Tax Period Begin Date 2020-01-01 
Tax Period End Date 2020-12-31 
Software ID 20011235 
Software Version US2020.1.26.0_ 4 .0. 7 
Primary PIN Entered By Taxpayer 
Tax Year 2020 
Binary Attachment Count 0 
Routing Transit Number 054000030 
Depositor Account Number 5571329849 
Email Address torjagboc@gmail.com 
IP Address 73.106.108.92 
Device ID 9844F81E1408F6ECB932137D33BED7CFDCF518A3 
Jurat Disclosure Code Online Self Select PIN 
Your browser cannot support !FRAME. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 43 of 66

Rules and Regulations 
This section of the FEDERAL REGISTER 
contains regulatory documents having general 
applicability and legal effect, most of which 
are keyed to and codified in the Code of 
Federal Regulations, which is published under 
50 titles pursuant to 44 U.S.C. 1510. 
The Code of Federal Regulations is sold by 
the Superintendent of Documents. 
SMALL BUSINESS ADMINISTRATION 
13 CFR Part 120 
[Docket No. SBA-2020-0015) 
RIN 3245-AH34 
Business Loan Program Temporary 
Changes; Paycheck Protection 
Program 
AGENCY: U.S. Small Business 
Administration. 
ACTION: Interim final rule. 
SUMMARY: This interim final rule 
announces the implementation of 
sections 1102 and 1106 of the 
Coronavirus Aid, Relief, and Economic 
Security Act (CARES Act or the Act). 
Section 1102 of the Act temporarily 
adds a new product, titled the 
"Paycheck Protection Program," to the 
U.S. Small Business Administration's 
(SBA's) 7(a) Loan Program. Section 1106 
of the Act provides for forgiveness of up 
to the full principal amount of 
qualifying loans guaranteed under the 
Paycheck Protection Program. The 
Paycheck Protection Program and loan 
forgiveness are intended to provide 
economic relief to small businesses 
nationwide adversely impacted under 
the Coronavirus Disease 2019 (COVID-
19) Emergency Declaration (COVID-19 
Emergency Declaration) issued by 
President Trump on March 13, 2020. 
This interim final rule outlines the key 
provisions of SBA's implementation of 
sections 1102 and 1106 of the Act in 
formal guidance and requests public 
comment. 
DATES: 
Effective date: This interim final rule 
is effective April 15, 2020. 
Applicability date: This interim final 
rule applies to applications submitted 
under the Paycheck Protection Program 
through June 30, 2020, or until funds 
made available for this purpose are 
exhausted. 
Comment Date: Cmmnents must be 
received on or before May 15, 2020. 
ADDRESSES: You may submit comments, 
identified by number SBA-2020-0015 
through the Federal eRulemaking Portal: 
http://www.regulations.gov. Follow the 
instructions for submitting comments. 
SBA will post all comments on 
www.regulations.gov. If you wish to 
submit confidential business 
information (CBI) as defined in the User 
Notice at www.regulations.gov, please 
send an email to ppp-ifr@sba.gov. 
Highlight the information that you 
consider to be CBI and explain why you 
believe SBA should hold this 
information as confidential. SBA will 
review the information and make the 
final determination whether it will 
publish the information. 
FOR FURTHER INFORMATION CONTACT: Call 
Center Representative at 833-572-0502, 
or the local SBA Field Office; the list of 
offices can be found at https:/1 
www.sba.gov/tools/local-assistance/ 
districtoffices. 
SUPPLEMENTARY INFORMATION: 
I. Background Information 
On March 13, 2020, President Trump 
declared the ongoing Coronavirus 
Disease 2019 (COVID-19) pandemic of 
sufficient severity and magnitude to 
warrant an emergency declaration for all 
states, territories, and the District of 
Columbia. With the COVID-19 
emergency, many small businesses 
nationwide are experiencing economic 
hardship as a direct result of the 
Federal, State, and local public health 
measures that are being taken to 
minimize the public's exposure to the 
virus. These measures, some of which 
are government-mandated, are being 
implemented nationwide and include 
the closures ofrestaurants, bars, and 
gyms. In addition, based on the advice 
of public health officials, other 
measures, such as keeping a safe 
distance from others or even stay-at-
home orders, are being implemented, 
resulting in a dramatic decrease in 
economic activity as the public avoids 
malls, retail stores, and other 
businesses. 
On March 27, 2020, the President 
signed the Coronavirus Aid, Relief, and 
Economic Security Act (the CARES Act 
or the Act) (Pub. L. 116-136) to provide 
emergency assistance and health care 
response for individuals, families, and 
businesses affected by the coronavirus 
pandemic. The Small Business 
Administration (SBA) received funding 
Pc1qP 10 
Federal Register 
Vol. 85, No. 73 
Wednesday, April 15, 2020 
20811 
and authority through the Act to modify 
existing loan programs and establish a 
new loan program to assist small 
businesses nationwide adversely 
impacted by the COVID-19 emergency. 
Section 1102 of the Act temporarily 
permits SBA to guarantee 100 percent of 
7(a) loans under a new program titled 
the "Paycheck Protection Program." 
Section 1106 of the Act provides for 
forgiveness of up to the full principal 
amount of qualifying loans guaranteed 
under the Paycheck Protection Program. 
A more detailed discussion of sections 
1102 and 1106 of the Act is found in 
section ill below. 
II. Comments and Immediate Effective 
Date 
The intent of the Act is that SBA 
provide relief to America's small 
businesses expeditiously. This intent, 
along with the dramatic decrease in 
economic activity nationwide, provides 
good cause for SBA to dispense with the 
30-day delayed effective date provided 
in the Administrative Procedure Act. 
Specifically, small businesses need to be 
informed on how to apply for a loan and 
the terms of the loan under section 1102 
of the Act as soon as possible because 
the last day to apply for and receive a 
loan is June 30, 2020. The immediate 
effective date of this interim final rule 
will benefit small businesses so that 
they can immediately apply for the loan 
with a full understanding of loan terms 
and conditions. This interim final rule 
is effective without advance notice and 
public comment because section 1114 of 
the Act authorizes SBA to issue 
regulations to implement Title 1 of the 
Act without regard to notice 
requirements. This rule is being issued 
to allow for immediate implementation 
of this program. Although this interim 
final rule is effective immediately, 
comments are solicited from interested 
members of the public on all aspects of 
the interim final rule, including section 
ill below. These comments must be 
submitted on or before May 15, 2020. 
The SBA will consider these comments 
and the need for making any revisions 
as a result of these comments. 
ill. Temporary New Business Loan 
Program: Paycheck Protection Program 
Overview 
The CARES Act was enacted to 
provide immediate assistance to 
individuals, families, and businesses 
/' 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 44 of 66

r 
__. 
! 
20812 
Federal Register/Vol. 85, No. 73/Wednesday, April 15, 2020/Rules and Regulations 
affected by the COVID-19 emergency. 
Among the provisions contained in the 
CARES Act are provisions authorizing 
SBA to temporarily guarantee loans 
under a new 7(a) loan program titled the 
"Paycheck Protection Program." Loans 
guaranteed under the Paycheck 
Protection Program (PPP) will be 100 
percent guaranteed by SBA, and the full 
principal amount of the loans may 
qualify for loan forgiveness. The 
following outlines the key provisions of 
the PPP. 
. 
1. General 
SBA is authorized to guarantee loans 
under the PPP through June 30, 2020. 
Congress authorized a program level of 
$349,000,000,000 to provide guaranteed 
loans under this new 7(a) program. The 
intent of the Act is that SBA provide 
relief to America's small businesses 
expeditiously, which is expressed in the 
Act by giving all lenders delegated 
authority and streamlining the 
requirements of the regular 7(a) loan 
program. For example, for loans made 
under the PPP, SBA will not require the 
lenders to comply with section 120.150 
"What are SBA's lending criteria?." SBA 
will allow lenders to rely on 
certifications of the borrower in order to 
determine eligibility of the borrower 
and use ofloan proceeds and to rely on 
specified documents provided by the 
borrower to determine qualifying loan 
amount and eligibility for loan 
forgiveness. Lenders must comply with 
the applicable lender obligations set 
forth in this interim final rule, but will 
be held harmless for borrowers' failure 
to comply with program criteria; 
remedies for borrower violations or 
fraud are separately addressed in this 
interim final rule. The program 
requirements of the PPP identified in 
this rule temporarily supersede any 
conflicting Loan Program Requirement 
(as defined in 13 CFR 120.10). 
2. What do borrowers need to know and 
do? 
a. Am I eligible? 
You are eligible for a PPP loan if you 
have 500 or fewer employees whose 
principal place of residence is in the 
United States, or are a business that 
operates in a certain industry and meet 
the applicable SBA employee-based size 
standards for that industry, and: 
i. You are: 
A. A small business concern as 
defined in section 3 of the Small 
Business Act (15 U.S.C. 632), and 
subject to SBA's affiliation rules under 
13 CFR 121.301(t) unless specifically 
waived in the Act; or 
B. A tax-exempt nonprofit 
organization described in section 
501(c)(3) of the Internal Revenue Code 
(IRC), a tax-exempt veterans 
organization described in section 
501(c)(19) of the IRC, Tribal business 
concern described in section 31(b)(2)(C) 
of the Small Business Act, or any other 
business; and 
ii.~You~werl in. op"eration,1>n:Febr\iiU'Y 
'.15;2020'8lld ~illi~ Ii:alt;mplayeef!of 
whom. ·yoq pa'.!d salaries anti payroll . 
_taxes or paid independent contractots1 
'.as reported' C/D :a Form 109!;!-MISC.; 
You are also eligible for a Pff lqan if 
:you are an indiyid,wµ who operatE;iS 
~ 
:under (l $ale pn;iptietors~ip ot as an . 
,independent contract;or ot eligibl~ self- . 
,emplox,eµ, indi tgual, and you We{~ in 
~P.!}film~ _,9.i ,~~JL%~~~1,J:9.~J). 
'.You.mµstalso s\lbIDl~ such 
,documen\atibri.' QS i11 necessary to 
'establish e~ibHity' such .as payroll· . 
,pr.ocess.or re~ords, payrt;>ll tax fll,ing!!,. or 
iForm'to99-,.MISC, 6r income and' 
'expenses !r;oi:D 11 soie ErO{)rietorship.ef.gl,' 
borrowers that do not have any such, 
.documentation, the borrower must 
':pr.oYic!~ .. <?ther .$upportiqg · 
· 
documentation, such as bank records, 
sufficient to demonstrate the qualifying 
payroll amount. 
SBA intends to promptly issue 
additional guidance with regard to the 
applicability of affiliation rules at 13 
CFR 121.103 and 121.301 to PPP loans, 
b. Could I be ineligible even if I meet the 
eligibility requirements in (a) above? 
You are ineligible for a PPP loan if, for 
example: 
i. You are engaged in any activity that 
is illegal under Federal, state, or local 
law; 
ii. You are a household employer 
(individuals who employ household 
employees such as nannies or 
housekeepers); 
iii, An owner of 20 percent or more 
of the equity of the applicant is 
incarcerated, on probation, on parole; 
presently subject to an indictment, 
criminal information, arraignment, or 
other means by which formal criminal 
charges are brought in any jurisdiction; 
or has been convicted of a felony within 
the last five years; or 
iv. You, or any business owned or 
controlled by you or any of your 
owners, has ever obtained a direct or 
guaranteed loan from SBA or any other 
Federal agency that is currently 
delinquent or has defaulted within the 
last seven years and caused a loss to the 
government. 
The Administrator, in consultation 
with the Secretary of the Treasury (the 
Secretary), determined that household 
employers are ineligible because they 
are not businesses. 13 CFR 120.100. 
P8qe 11 
c. How do I determine if! am ineligible? 
Businesses that are not eligible for 
PPP loans are identified in 13 CFR 
120.110 and described further in SBA's 
Standard Operating Procedure (SOP) 50 
10, Subpart B, Chapter 2, except that 
nonprofit organizations authorized 
under the Act are eligible. (SOP 50 10 
can be found at https://www.sba.gov/ 
document/sop-50-10-5-lender-
development-company-loan-programs.) 
d. I have determined that I am eligible, 
How much can I borrow? 
Under the PPP, the maximum loan 
amount is the lesser of $10 million or 
an amount that you will calculate using 
a payroll-based formula specified in the 
Act, as explained below. 
e. How do I calculate the maximum 
amount I can borrow? 
The following methodology, which is 
one of the methodologies contained in 
the Act, will be most useful for many 
applicants. 
i. Step 1: Aggregate payroll costs 
(defined in detail below inf.) from the 
last twelve months for employees whose 
principal place of residence is the 
United States. 
ii. Step 2: Subtract any compensation 
paid to an employee in excess of an 
annual salary of $100,000 and/or any 
amounts paid to an independent 
contractor or sole proprietor in excess of 
$100,000 per year. 
iii. Step 3: Calculate average monthly 
payroll costs (divide the amount from 
Step 2 by 12). 
iv. Step 4: Multiply the average 
monthly payroll costs from Step 3 by 
2.5. 
v. Step 5: Add the outstanding 
amount of an Economic Injury Disaster 
Loan (EIDL) made between January 31, 
2020 and April 3, 2020, less the amount 
of any "advance" under an EIDL 
COVID-19 loan (because it does not 
have to be repaid). 
The examples below illustrate this 
methodology. 
i. Example 1-No employees make more 
than $100,000 
Annual payroll: $120,000 
Average monthly payroll: $10,000 
Multiply by 2.5 = $25,000 
Maximum loan amount is $25,000 
ii. Example 2-Some employees make 
more than $100,000 
Annual payroll: $1,500,000 
Subtract compensation amounts in 
excess of an annual salary of 
$100,000: $1,200,000 
Average monthly qualifying payroll: 
$100,000 
Multiply by 2.5 = $250,000 
Maximim loan amount is $250,000 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 45 of 66

Federal Register/Vol. 85, No. 73/Wednesday, April 15, 2020/Rules and Regulations 
20813 
iii. Example 3-No employees make 
more than $100,000, outstanding 
EIDL loan of $10,000. 
Annual payroll: $120,000 
Average monthly payroll: $10,000 
Multiply by 2.5 = $25,000 
Add EIDL loan of $10,000 = $35,000 
Maximum loan amount is $35,000 
iv. Example 4--Some employees make 
more than $100,000, outstanding 
EIDL loan of $10,000 
Annual payroll: $1,500,000 
Subtract compensation amounts in 
excess of an annual salary of 
$100,000: $1,200,000 
Average monthly qualifying payroll: 
$100,000 
Multiply by 2.5 = $250,000 
Add EIDL loan of $10,000 = $260,000 
Maximum loan amount is $260,000 
f. What qualifies as "payroll costs?" 
Payroll costs consist of compensation 
to employees (whose principal place of 
residence is the United States) in the 
form of salary, wages, commissions, or 
similar compensation; cash tips or the 
equivalent (based on employer records 
of past tips or, in the absence of such 
records, a reasonable, good-faith 
employer estimate of such tips); 
payment for vacation, parental, family, 
medical, or sick leave; allowance for 
separation or dismissal; payment for the 
provision of employee benefits 
consisting of group health care coverage, 
including insurance premiums, and 
retirement; payment of state and local 
taxes assessed on compensation of 
employees; and for an independent 
contractor or sole proprietor, wages, 
commissions, income, or net earnings 
from self-employment, or similar 
compensation. 
g. Is there anything that is expressly 
excluded from the definition of payroll 
costs? 
Yes. The Act expressly excludes the 
following: 
i. Any compensation of an employee 
whose principal place of residence is 
outside of the United States; 
ii. The compensation of an individual 
employee in excess of an annual salary 
of $100,000, prorated as necessary; 
iii. Federal employment taxes 
imposed or withheld between February 
15, 2020 and June 30, 2020, including 
the employee's and employer's share of 
FICA (Federal Insurance Contributions 
Act) and Railroad Retirement Act taxes, 
and income taxes required to be 
withheld from employees; and 
iv. Qualified sick and family leave 
wages for which a credit is allowed 
under sections 7001 and 7003 of the 
Families First Coronavirus Response 
Act (Pub. L. 116-127). 
h. Do independent contractors count as 
employees for purposes of PPP loan 
calculations? 
No, independent contractors have the 
ability to apply for a PPP loan on their 
own so they do not count for purposes 
of a borrower's PPP loan calculation. 
i. What is the interest rate on a PPP 
loan? 
The interest rate will be 100 basis 
points or one percent. 
The Admimstrator, in consultation 
with the Secretary, determined that a 
one percent interest rate is appropriate. 
First, it provides low cost funds to 
borrowers to meet eligible payroll costs 
and other eligible expenses during this 
temporary period of economic 
dislocation caused by the coronavirus. 
Second, for lenders, the 100 basis points 
offers an attractive interest rate relative 
to the cost of funding for comparable 
maturities. For example, the FDIC's 
weekly national average rate for a 24-
month CD deposit product for the week 
of March 30, 2020 is 42 basis points for 
non-jumbo and 44 basis points for 
jumbo (https://www.fdic.gov/ 
regulations/resources/rates/). Third, the 
interest rate is higher than the yield on 
Treasury securities of comparable 
maturity. For example, the yield on the 
Treasury two-year note is approximately 
23 basis points. This higher yield 
combined with the fact that the loans 
are 100 percent guaranteed by the SBA 
and the fact that lenders will receive a 
substantial processing fee from the SBA 
provide ample inducement for lenders 
to participate in the PPP. 
j. What will be the maturity date on a 
PPP loan? 
The maturity is two years. While the 
Act provides that a loan will have a 
maximum maturity of up to ten years 
from the date the borrower applies for 
loan forgiveness (described below), the 
Administrator, in consultation with the 
Secretary, determined that a two year 
loan term is sufficient in light of the 
temporary economic dislocations 
caused by the coronavirus. Specifically, 
the considerable economic disruption 
caused by the coronavirus is expected to 
abate well before the two year maturity 
date such that borrowers will be able to 
re-commence business operations and 
pay off any outstanding balances on 
their PPP loans. 
k. Can I apply for more than one PPP 
loan? 
No. The Administrator, in 
consultation with the Secretary, 
determined that no eligible borrower 
may receive more than one PPP loan. 
This means that if you apply for a PPP 
Paqe 12 
loan you should consider applying for 
the maximum amount. While the Act 
does not expressly provide that each 
eligible borrower may only receive one 
PPP loan, the Administrator has 
determined, in consultation with the 
Secretary, that because all PPP loans 
must be made on or before June 30, 
2020, a one loan per borrower limitation 
is necessary to help ensure that as many 
eligible borrowers as possible may 
obtain a PPP loan. This limitation will 
also help advance Congress' goal of 
keeping workers paid and employed 
across the United States. 
1. Can I use e-signatures or a-consents if 
a borrower has multiple owners? 
Yes, e-signature or a-consents can be 
used regardless of the number of 
owners. 
m. Is the PPP "first-come, first-served?" 
Yes. 
n. When will I have to begin paying 
principal and interest on my PPP loan? 
You will not have to make any 
payments for six months following the 
date of disbursement of the loan. 
However, interest will continue to 
accrue on PPP loans during this six-
month deferment. The Act authorizes 
the Administrator to defer loan 
payments for up to one year. The 
Administrator determined, in 
consultation with the Secretary, that a 
six-month deferment period is 
appropriate in light of the modest 
interest rate (one percent) on PPP loans 
and the loan forgiveness provisions 
contained in the Act. 
o. Can my PPP loan be forgiven in 
whole or in part? 
Yes. The amount of loan forgiveness 
can be up to the full principal amount 
of the loan and any accrued interest. 
That is, the borrower will not be 
responsible for any loan payment if the 
borrower uses all of the loan proceeds 
for forgiveable purposes described 
below and employee and compensation 
levels are maintained. The actual 
amount of loan forgiveness will depend, 
in part, on the total amount of payroll 
costs, payments of interest on mortgage 
obligations incurred before February 15, 
2020, rent payments on leases dated 
before February 15, 2020, and utility 
payments under service agreements 
dated before February 15, 2020, over the 
eight-week period following the date of 
the loan. However, not more than 25 
percent of the loan forgiveness amount 
may be attributable to non-payroll costs. 
While the Act provides that borrowers 
are eligible for forgiveness in an amount 
equal to the sum of payroll costs and 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 46 of 66

20814 
Federal Register/ Vol. 85, No. 73 / Wednesday, April 15, 2020 / Rules and Regulations 
any payments of mortgage interest, rent, 
and utilities, the Administrator has 
determined that the non-payroll portion 
of the forgivable loan amount should be 
limited to effectuate the core purpose of 
the statute and ensure finite program 
resources are devoted primarily to 
payroll. The Administrator has 
determined in consultation with the 
Secretary that 75 percent is an 
appropriate percentage in light of the 
Act's overarching focus on keeping 
workers paid and employed. Further, 
the Administrator and the Secretary 
believe that applying this threshold to 
loan forgiveness is consistent with the 
structure of the Act, which provides a 
loan amount 75 percent of which is 
equivalent to eight weeks of payroll (8 
weeks/2.5 months = 56 days/76 days = 
74 percent rounded up to 75 percent). 
Limiting non-payroll costs to 25 percent 
of the forgiveness amount will align 
these elements of the program, and will 
also help to ensure that the finite 
appropriations available for PPP loan 
forgiveness are directed toward payroll 
protection. SBA will issue additional 
guidance on loan forgiveness. 
p. Do independent contractors count as 
employees for purposes of PPP loan 
forgiveness? 
No, independent contractors have the 
ability to apply for a PPP loan on their 
own so they do not count for purposes 
of a borrower's PPP loan forgiveness. 
q. What forms do I need and how do I 
submit an application? 
The applicant must submit SBA Form 
2483 (Paycheck Protection Program 
Application Form) and payroll 
documentation, as described above. The 
lender must submit SBA Form 2484 
(Paycheck Protection Program Lender's 
Application for 7(a) Loan Guaranty) 
electronically in accordance with 
program requirements and maintain the 
forms and supporting documentation in 
its files. 
r. How,ca:µ'f~lo~nfbe ~!Jed? 
The prQ~~s o{a.~P,2P o~ are, to~ 
used for: 
i. p~yfoll qg~~,(~~'Q!lfine,!i,jn ~e,A,<;:t 
and in' 2,iJh,~ ... , ""n-~- "'i:t~'" ,,. ,,,,.., •. 
ii. co,Sts:reiat cl to me contlnuation of 
group healtli ~1fbenefits during · · . ., 
\periods .of paid_ sick, medical, or family. 
leave, and insurance premiums; 
iii. mortgage ipte:rest payments (but 
.not mortgag!3 p_repaJ!hents or principal 
payments); 
iv. rent payments; 
v. utility payments; 
vi. interest paym,ents on any other 
'debt obligations that were incurred 
before February 15, 2020; and/or 
vii. refinancing an SBA EIDL loan 
made between January 31, 2020 and 
April 3, 2020. If you received an SBA 
EIDL loan from January 31, 2020 
through April 3, 2020, you can apply for 
a PPP loan. If your EIDL loan was not 
used for payroll costs, it does not affect 
your eligibility for a PPP loan. If your 
EIDL loan was used for payroll costs, 
your PPP loan must be used to refinance 
your EIDL loan. Proceeds from any 
advance up to $10,000 on the EIDL loan 
will be deducted from the loan 
forgiveness amount on the PPP loan. 
filowev&;' ~t least. 75 •percenr'o( the 
PPP loan proceeds shall he used fo~ 
,payroll costs. For purposes of 
determining the percentage of use of 
proceeds for payroll costs, the amount 
of ~y EIDL refiJ!anced, will be included. 
For purposes of loan forgiveness, 
'however, the borrow:er will have to 
document the proceeds used for pa:yroll 
costs in order to determine the amount 
of.f!?rgi,ve~~.ss:,Whlie'ihe·Actvprovicfes 
that PPP loan proceeds may be used for 
'the purposes listed above and for other 
· allowable uses describe,d in section _7(!l) 
of the Small Business Act (15 U,S.C, 
'.636(11-)), the /\dministr11-tor beUeve;, fu11-t 
;J:init~ appropriations and the stiuctur~ 
,oftlie Act war;rant a requirem,ent that 
'borrowers use a substantial portion.o_f 
the loan proceeds for payroll costs, 
,consistent with Congress' overarcbi_ng 
goal of keepuig workers paid ~d 
eiµployed. As with the similar 
limitation on the forgiveness amount 
explained earlier, the Administrator, in 
consultation with the Secretary, has 
determined that 75 percent is an 
appropriate percentage that will align 
this element of the program with the 
loan amount, 75 percent of which is 
equivalent to eight weeks of payroll. 
This limitation on use of the loan funds 
will help to ensure that the finite 
appropriations available for these loans 
are directed toward payroll protection, 
as each loan that is issued depletes the 
appropriation, regardless of whether 
portions of the loan are later forgiven. 
s. What happens if PPP loan funds are 
misused? 
If you use PPP funds for unauthorized 
purposes, SBA will direct you to repay 
those amounts. If you knowingly use the 
funds for unauthorized purposes, you 
will be subject to additional liability 
such as charges for fraud. If one of your 
shareholders, members, or partners uses 
PPP funds for unauthorized purposes, 
SBA will have recourse against the 
shareholder, member, or partner for the 
unauthorized use. 
Paqe 13 
t. What certifications need to be made? 
On the Paycheck Protection Program 
application, an authorized 
representative of the applicant must 
certify in good faith to all of the below: 1 
i. The applicant was in operation on 
February 15, 2020 and had employees 
for whom it paid salaries and payroll 
taxes or paid independent contractors, 
as reported on a Form 1099-MISC. 
ii. Current economic uncertainty 
makes this loan request necessary to 
support the ongoing operations of the 
applicant. 
iii. The funds will be used to retain 
workers and maintain payroll or make 
mortgage interest payments, lease 
payments, and utility payments; I 
understand that if the funds are 
knowingly used for unauthorized 
purposes, the Federal Government may 
hold me legally liable such as for 
charges of fraud. As explained above, 
not more than 25 percent of loan 
proceeds may be used for non-payroll 
costs. 
iv. Documentation verifying the 
number of full-time equivalent 
employees on payroll as well as the 
dollar amounts of payroll costs, covered 
mortgage interest payments, covered 
rent payments, and covered utilities for 
the eight week period following this 
loan will be provided to the lender. 
v. Loan forgiveness will be provided 
for the sum of documented payroll 
costs, covered mortgage interest 
payments, covered rent payments, and 
covered utilities. As explained above, 
not more than 25 percent of the forgiven 
amount may be for non-_payroll costs. 
vi. During the period beginning on 
February 15, 2020 and ending on 
December 31, 2020, the applicant has 
not and will not receive another loan 
under this program. 
vii. I further certify that the 
information provided in this application 
and the information provided in all 
supporting documents and forms is true 
and accurate in all material respects. I 
understand that knowingly making a 
false statement to obtain a guaranteed 
loan from SBA is punishable under the 
law, including under 18 U.S.C. 1001 
and 3571 by imprisonment of not more 
than five years and/or a fine of up to 
$250,000; under 15 U.S.C. 645 by 
imprisonment of not more than two 
years and/or a fine of not more than 
$5,000; and, if submitted to a federally 
insured institution, under 18 U.S.C. 
1014 by imprisonment of not more than 
thirty years and/or a fine of not more 
than $1,000,000. 
1 A representative of the applicant can certify for 
the business as a whole if the representative is 
legally authorized to do so. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 47 of 66

Federal Register/Vol. 85, No. 73/Wednesday, April 15, 2020/Rules and Regulations 
20815 
viii. I acknowledge that the lender 
will confirm the eligible loan amount 
using Jax o/do,f~!3.n.ts J.P:~.Y.l:. s~pmj!!~d. 
I affirm tha:t mesa tax documents ere 
identical to µi~se~bmitteg i2tl;te' 
Intemal Revenue Service·. I also 
understand, ·acknowledge, and agree 
that the Lender can share the tax 
information with SBA's authorized 
representatives, including authorized 
representatives of the SBA Office of 
Inspector General, for the purpose of 
compliance with SBA Loan Program 
Requirements and all SBA reviews. 
3. What do lenders need to know and 
do? 
a. Who is eligible to make PPP loans? 
i. All SBA 7(a) lenders are 
automatically approved to make PPP 
loans on a delegated basis. 
ii. The Act provides that the authority 
to make PPP loans can be extended to 
additional lenders determined by the 
Administrator and the Secretary to have 
the necessary qualifications to process, 
close, disburse, and service loans made 
with the SBA guarantee. Since SBA is 
authorized to make PPP loans up to 
$349 billion by June 30, 2020, the 
Adminstrator and the Secretary have 
jointly determined that authorizing 
additional lenders is necessary to 
achieve the purpose of allowing as 
many eligible borrowers as possible lo 
receive loans by the June 30, 2020 
deadline. 
iii. The following types of lenders 
have been determined to meet the 
criteria and are eligible to make PPP 
loans unless they currently are 
designated in Troubled Condition by 
their primary Federal regulator or are 
subject to a formal enforcement action 
with their primary Federal regulator that 
addresses unsafe or unsound lending 
practices: 
I. Any federally insured depository 
institution or any federally insured 
credit union; 
II. Any Farm Credit System institution 
(other than the Federal Agricultural 
Mortgage Corporation) as defined in 12 
U.S.C. 2002(a) that applies the 
requirements under the Bank Secrecy 
Act and its implementing regulations 
(collectively, BSA) as a federally 
regulated financial institution, or 
functionally equivalent requirements 
that are not altered by this rule; and 
ill. Any depository or non-depository 
financing provider that originates, 
maintains, and services business loans 
or other commercial financial 
receivables and participation interests; 
has a formalized compliance program; 
applies the requirements under the BSA 
as a federally regulated financial 
institution, or the BSA requirements of 
an equivalent federally regulated 
financial institution; has been operating 
since at least February 15, 2019, and has 
originated, maintained, and serviced 
more than $50 million in business loans 
or other commercial financial 
receivables during a consecutive 12 
month period in the past 36 months, or 
is a service provider to any insured 
depository institution that has a contract 
to support such institution's lending 
activities in accordance with 12 U.S.C. 
1867(c) and is in good standing with the 
appropriate Federal banking agency. 
1v. Qualified institutions described in 
3.a.iii.l. and II. will be automatically 
qualified under delegated authority by 
the SBA upon transmission of CARES 
Act Section 1102 Lender Agreement 
(SBA Form 3506) unless they currently 
are designated in Troubled Condition by 
their primary Federal regulator or are 
subject to a formal enforcement action 
by their primary Federal regulator that 
addresses unsafe or unsound lending 
practices. 
b. What do lenders have to do in terms 
of loan underwriting? 
Each lender shall: 
i. Confirm receipt of borrower 
certifications contained in Paycheck 
Protection Program Application form 
issued by the Administration; 
ii. Confirm receipt of information 
demonstrating that a borrower had 
employees for whom the borrower paid 
salaries and payroll taxes on or around 
February 15, 2020; 
iii. Confirm the dollar amount of 
average monthly payroll costs for the 
preceding calendBI' yeBI' by reviewing 
the payroll documentation submitted 
with the borrower's application; and 
iv. Follow applicable BSA 
requirements: 
I. Federally insured depository 
institutions and federally insured credit 
unions should continue to follow their 
existing BSA protocols when making 
PPP loans to either new or existing 
customers who are eligible borrowers 
under the PPP. PPP loans for existing 
customers will not require re-
verification under applicable BSA 
requirements, unless otherwise 
indicated by the institution's risk-based 
approach to BSA compliance. 
II. Entities that are not presently 
subject to the requirements of the BSA, 
should, prior to engaging in PPP lending 
activities, including making PPP loans 
to either new or existing customers who 
are eligible borrowers under the PPP, 
establish an anti-money laundering 
(AML) compliance program equivalent 
to that of a comparable federally 
regulated institution. Depending upon 
the compBI'able federally regulated 
institution, such a program may include 
a customer identification program (CIP), 
which includes identifying and 
verifying their PPP borrowers' identities 
(including e.g., date of birth, address, 
and taxpayer identification number), 
and, if that PPP borrower is a company, 
following any applicable beneficial 
ownership information collection 
requirements. Alternatively, if available, 
entities may rely on the CIP of a 
federally insured depository institution 
or federally insured credit union with 
an established CIP as part of its AML 
program. In either instance, entities 
should also understand the nature and 
purpose of their PPP customer 
relationships to develop customer risk 
profiles. Such entities will also 
generally have to identify and report 
certain suspicious activity to the U.S. 
Department of the Treasury's Financial 
Crimes Enforcement Network (FinCEN). 
If such entities have questions with 
regard to meeting these requirements, 
they should contact the FinCEN 
Regulatory Support Section et FRC@ 
ftncen.gov. In addition, FinCEN has 
created a COVID-19-specific contact 
channel, via a specific drop-down 
category, for entities to communicate to 
FinCEN COVID-19-related concerns 
while adhering to their BSA obligations. 
Entities that wish to communicate such 
COVID-19-related concerns to FinCEN 
should go to www.FinCEN.gov, click on 
"Need Assistance," and select 
"COVID19" in the subject drop-down 
list. 
Each lender's underwriting obligation 
under the PPP is limited to the items 
above and reviewing the "Paycheck 
Protection Application Form." 
Borrowers must submit such 
documentation as is necessary to 
establish eligibility such as payroll 
processor records, payroll tax filings, or 
Form 1099-MISC, or income and 
expenses from a sole proprietorship. For 
borrowers that do not have any such 
documentation, the borrower must 
provide other supporting 
documentation, such as bank records, 
sufficient to demonstrate the qualifying 
payroll amount. 
c. Can lenders rely on borrower 
documentation for loan forgiveness? 
Yes. The lender does not need to 
conduct any verification if the borrower 
submits documentation supporting its 
request for loan forgiveness and attests 
that it has accurately verified the 
payments for eligible costs. The 
Administrator will hold harmless any 
lender that relies on such borrower 
documents and attestation from a 
borrower. The Administrator. in 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 48 of 66

• 20816 
Federal Register/Vol. 85, No. 73/Wednesday, April 15, 2020/Rules and Regulations 
consultation with the Secretary, has 
determined that lender reliance on a 
borrower's required documents and 
attestation is necessary and appropriate 
in light of section 1106(h) of the Act, 
which prohibits the Administrator from 
taking an enforcement action or 
imposing penalties if the lender has 
received a borrower attestation. 
d. What fees will lenders be paid? 
SBA will pay lenders fees for 
processing PPP loans in the following 
amounts: 
i. Five (5) percent for loans of not 
more than $350,000; 
ii. Three (3) percent for loans of more 
than $350,000 and less than $2,000,000; 
and 
iii. One (1) percent for loans of at least 
$2,000,000. 
e. Do lenders have to apply the "credit 
elsewhere test"? 
No. When evaluating an applicant's 
eligibility lenders will not be required to 
apply the "credit elsewhere test" (as set 
forth in section 7(a)(l)(A) of the Small 
Business Act (15 U.S.C. 636) and SBA 
regulations at 13 CFR 120.101)). 
4. What do both borrowers and lenders 
need to know and do? 
a. What are the loan terms and 
conditions? 
Loans will be guaranteed under the 
PPP under the same terms, conditions 
and processes as other 7(a) loans, with 
certain changes including but not 
limited to: 
i. The guarantee percentage is 100 
percent. 
ii. No collateral will be required. 
iii. No personal guarantees will be 
reguired. 
1v. The interest rate will be 100 basis 
points or one percent. 
v. All loans will be processed by all 
lenders under delegated authority and 
lenders will be permitted to rely on 
certifications of the borrower in order to 
determine eligibility of the borrower 
and the use of loan proceeds. 
b. Are there any fee waivers? 
i. There will be no up-front guarantee 
fee payable to SBA by the Borrower; 
ii. There will be no lender's annual 
service fee ("on-going guaranty fee") 
payable to SBA; 
iii. There will be no subsidy 
recoupment fee; and 
iv. There will be no fee payable to 
SBA for any guarantee sold into the 
secondary market. 
c. Who pays the fee to an agent who 
assists a borrower? 
Agent fees will be paid by the lender 
out of the fees the lender receives from 
SBA. Agents may not collect fees from 
the borrower or be paid out of the PPP 
loan proceeds. The total amount that an 
agent may collect from the lender for 
assistance in preparing an application 
for a PPP loan (including referral to the 
lender) may not exceed: 
i. One (1) percent for loans of not 
more than $350,000; 
ii. 0.50 percent for loans of more than 
$350,000 and less than $2 million; and 
iii. 0.25 percent for loans of at least $2 
million. 
The Act authorizes the Administrator 
to establish limits on agent fees. The 
Administrator, in consultation with the 
Secretary, determined that the agent fee 
limits set forth above are reasonable 
based upon the application req 
uirements and the fees that lenders 
receive for making PPP loans. 
d. Can PPP loans be sold into the 
secondary market? 
Yes. A PPP loan may be sold on the 
secondary market after the loan is fully 
disbursed. A PPP loan may be sold on 
the secondary market at a premium or 
a discount to par value. SBA will issue 
guidance regarding any advance 
purchase for loans sold in the secondary 
market. 
e. Can SBA purchase some or all of the 
loan in advance? 
Yes. A lender may request that the 
SBA purchase the expected forgiveness 
amount of a PPP loan or pool of PPP 
loans at the end of week seven of the 
covered period. The expected 
forgiveness amount is the amount of 
loan principal the lender reasonably 
expects the borrower to expend on 
payroll costs, covered mortgage interest, 
covered rent, and covered utility 
payments during the eight week period 
after loan disbursement. At least 75 
percent of the expected forgiveness 
amount shall be for payroll costs, as 
provided in 2.o. To submit a PPP loan 
or pool of PPP loans for advance 
purchase, a lender shall submit a report 
requesting advance purchase with the 
expected forgiveness amount to the 
SBA. The report shall include: the 
Paycheck Protection Program 
Application Form (SBA Form 2483) and 
any supporting documentation 
submitted with such application; the 
Paycheck Protection Program Lender's 
Application for 7(a) Loan Guaranty 
(SBA Form 2484) and any supporting 
documentation; a detailed narrative 
explaining the assumptions used in 
determining the expected forgiveness 
amount, the basis for those assumptions, 
alternative assumptions considered, and 
why alternative assumptions were not 
used; any information obtained from the 
borrower since the loan was disbursed 
that the lender used to determine the 
expected forgiveness amount, which 
should include the same documentation 
required to apply for loan forgiveness 
such as payroll tax filings, cancelled 
checks, and other payment 
documentation; and any additional 
information the Administrator may 
require to determine whether the 
expected forgiveness amount is 
reasonable. The Administrator, in 
consultation with the Secretary, 
determined that seven weeks is the 
minimum period of time necessary for 
a lender to reasonably determine the 
expected forgiveness amount for a PPP 
loan or pool of PPP loans, since the PPP 
is a new program and the likelihood that 
many borrowers will be new clients of 
the lender. The expected forgiveness 
amount may not exceed the total 
amount of principal on the PPP loan or 
pool of loans. The Administrator will 
purchase the expected forgiveness 
amount of the PPP loan(s) within 1 5 
days of the date on which the 
Administrator receives a complete 
report that demonstrates that the 
expected forgiveness amount is indeed 
reasonable. 
5. Additional Information 
All loans guaranteed by the SBA 
pursuant to the CARES Act will be 
made consistent with constitutional, 
statutory, and regulatory protections for 
religious liberty, including the First 
Amendment to the Constitution, the 
Religious Freedom Restoration Act, 42 
U.S.C. 2ooobh-1 and bh-3, and SBA 
regulation at 13 CFR 113.3-lh, which 
provides that nothing in SBA 
nondiscrimination regulations shall 
apply to a religious corporation, 
association, educational institution or 
society with respect to the membership 
or the employment of individuals of a 
particular religion to perform work 
connected with the carrying on by such 
corporation, association, educational 
institution or society of its religious 
activities. SBA intends to promptly 
issue additional guidance with regard to 
religious liberty protections under this 
program. 
SBA may provide further guidance, if 
needed, through SBA notices and a 
program guide which will be posted on 
SBA's website at www.sba.gov. 
Questions on the Paycheck Protection 
Program 7(a) Loans may be directed to 
the Lender Relations Specialist in the 
local SBA Field Office. The local SBA 
Field Office may be found at https:/1 
www.sba.gov/tools/Jocal-assislance/ 
districtofftces. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 49 of 66

• 
... 
Federal Register/ Vol. 85, No. 73 / Wednesday, April 15, 2020 I Rules and Regulations 
20817 
Compliance With Executive Orders 
12866,12988,13132,and13771,the 
Paperwork Reduction Act (44 U.S.C. 
Ch. 35), and the Regulatory Flexibility 
Act (5 U.S.C. 601-612) 
E.O. 12866 and E.O. 13563 
This interim final rule is 
economically significant for the 
purposes of Executive Orders 12866 and 
13563. SBA, however, is proceeding 
under the emergency provision at 
Executive Order 12866 Section 
6(a)(3)(D) based on the need to move 
expeditiously to mitigate the current 
economic conditions arising from the 
COVID-19 emergency. This rule's 
designation under Executive Order 
13771 will be informed by public 
comment. 
This rule is necessary to implement 
Sections 1102 and 1106 of the CARES 
Act in order to provide economic relief 
to small businesses nationwide 
adversely impacted under the COVID-
19 Emergency Declaration. We 
anticipate that this rule will result in 
substantial benefits to small businesses, 
their employees, and the communities 
they serve. However, we lack data to 
estimate the effects of this rule. 
Executive Order 12988 
SBA has drafted this rule, lo the 
extent practicable, in accordance with 
the standards set forth in section 3(a) 
and 3(b)(2) of Executive Order 12988, to 
minimize litigation, eliminate 
ambiguity, and reduce burden. The rule 
has no preemptive or retroactive effect. 
Executive Order 13132 
SBA has determined that this rule 
will not have substantial direct effects 
on the States, on the relationship 
between the National Government and 
the States, or on the distribution of 
power and responsibilities among the 
various layers of government. Therefore, 
SBA has determined that this rule has 
no federalism implications warranting 
preparation of a federalism assessment. 
Paperwork Reduction Act, 44 U.S.C. 
Chapter35 
SBA has determined that this rule 
will impose recordkeeping or reporting 
requirements under the Paperwork 
Reduction Act ("PRA"). SBA has 
obtained emergency approval under 
0MB Control Number 3245-0407 for the 
information collection (IC) required to 
implement the program described 
above. This IC consists of Form 2483 
(Paycheck Protection Program 
Application Form), SBA Form 2484 
(Paycheck Protection Program Lender's 
Application for 7(a) Loan Guaranty), 
and SBA Form 3506 (CARES Act 
Section 1102 Lender Agreement), and 
SBA Form 3507 (CARES Act Section 
1102 Lender Agreement-Non-Bank and 
Non-Insured Depository Institution 
Lender). The collection is approved for 
use until September 30, 2020. 
Regulatory Flexibility Act (RF A} 
The Regulatory Flexibility Act (RF A) 
generally requires that when an agency 
issues a proposed rule, or a final rule 
pursuant to section 553(b) of the AP A or 
another law, the agency must prepare a 
regulatory flexibility analysis that meets 
the requirements of the RF A and 
publish such analysis in the Federal 
Register. 5 U.S.C. 603, 604. Specifically, 
the RF A normally requires agencies to 
describe the impact of a rulemaking on 
small entities by providing a regulatory 
impact analysis. Such analysis must 
address the consideration of regulatory 
options that would lessen the economic 
effect of the rule on small entities. The 
RFA defines a "small entity" as (1) a 
proprietary firm meeting the size 
standards of the Small Business 
Administration (SBA); (2) a nonprofit 
organization that is not dominant in its 
field; or (3) a small government 
jurisdiction with a population of less 
than 50,000. 5 U.S.C. 601(3)-(6). Except 
for such small government jurisdictions, 
neither State nor local governments are 
"small entities." Similarly, for purposes 
of the RFA, individual persons are not 
small entities. 
The requirement to conduct a 
regulatory impact analysis does not 
apply if the head of the agency "certifies 
that the rule will not, if promulgated, 
have a significant economic impact on 
a substantial number of small entities." 
5 U.S.C. 605(b). The agency must, 
however, publish the certification in the 
Federal Register at the time of 
publication of the rule, "along with a 
statement providing the factual basis for 
such certification." If the agency head 
has not waived the requirements for a 
regulatory flexibility analysis in 
accordance with the RF A's waiver 
provision, and no other RF A exception 
applies, the agency must prepare the 
regulatory flexibility analysis and 
publish it in the Federal Register at the 
time of promulgation or, if the rule is 
promulgated in response to an 
emergency that makes timely 
compliance impracticable, within 180 
days of publication of the final rule. 5 
U.S.C. 604(a}, 608(b). 
Rules that are exempt from notice and 
comment are also exempt from the RF A 
requirements, including conducting a 
regulatory flexibility analysis, when 
among other things the agency for good 
cause finds that notice and public 
procedure are impracticable, 
Pao 16 
unnecessary, or contrary to the public 
interest. Small Business 
Administration's Office of Advocacy 
guide: How to Comply with the 
Regulatory Flexibility Ac. Ch.1. p.9. 
Accordingly, SBA is not required to 
conduct a regulatory flexibility analysis. 
Authority: 15 U.S.C. 636(a)(36); 
Coronavirus Aid, Relief, and Economic 
Security Act, Public Law 116- 136, 
Section 1114. 
Jovita Carranza, 
Administrotor. 
[FR Doc. 2020--07672 Filed 4- 10-20; 4:15 pm] 
BIWNG CODE P 
SMALL BUSINESS ADMINISTRATION 
13 CFR Part 121 
[Docket No. SBA-2020-0019] 
RIN 3245-AH35 
Business Loan Program Temporary 
Changes; Paycheck Protection 
Program 
AGENCY: U.S. Small Business 
Administration. 
ACTION: Interim final rule. 
SUMMARY: Elsewhere in this issue of the 
Federal Register, the U.S. Small 
Business Administration (SBA) is 
publishing an interim final rule (the 
Initial Rule) announcing the 
implementation of sections 1102 and 
1106 of the Coronavirus Aid, Relief, and 
Economic Security Act (CARES Act or 
the Act). Section 1102 of the Act 
temporarily adds a new program, titled 
the "Paycheck Protection Program," to 
the SBA's 7(a) Loan Program. Section 
1106 of the Act provides for forgiveness 
of up to the full principal amount of 
qualifying loans guaranteed under the 
Paycheck Protection Program. The 
Paycheck Protection Program and loan 
forgiveness are intended to provide 
economic relief to small businesses 
nationwide adversely impacted by the 
Coronavirus Disease 2019 (COVID-19). 
This interim final rule supplements the 
Initial Rule with additional guidance 
regarding the application of certain 
affiliate rules applicable to SBA's 
implementation of sections 1102 and 
1106 of the Act and requests public 
comment. 
DATES: 
Effective date: This interim final rule 
is effective April 15, 2020. 
Applicability date: This interim final 
rule applies to applications submitted 
under the Paycheck Protection Program 
through June 30, 2020, or until funds 
made available for this purpose are 
exhausted. 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 50 of 66

.ll"dl:. IRS DEPARTMENT OF THE TREASURY 
~ 
INTERNAL REVENUE SERVICE 
CINCINNATI 
OH 
45999-0023 
KREMKOV INDUSTRIBS 
CARL DELANO TORJAGBO SOLE MBR 
3081 LEATHERLEAF TRL 
DOUGLASVILLE, GA 
30135 
Date of this notice: 
09- 01-2018 
Employer Identification Number : 
83-1821377 
Form: 
SS-4 
Number of this notice: 
CP 575 A 
For assistance you may call us at: 
1-800-829-4933 
IF YOU WRITE, ATTACH THE 
STUB AT THE END OF THIS NOTICE . 
WE ASSIGNBD YOU AN EMPLOYBR IDENTIFICATION NUMBBR 
Thank you for applying for an Employer Identification Number (EIN). 
We assigned you 
BIN 83-1821377. 
This BIN will identify you, your business accounts, tax returns, and 
documents , even if you have no employees. 
Please keep this notice in your permanent 
records . 
When filing tax documents, payments, and related correspondence, it is very important 
that you use your BIN and complete name and address exactly as shown above . 
Any variation 
may cause a delay in processing, result in incorrect information in your account, or even 
cause you to be assigned ioore than one EIN. 
If the information is not correct as shown 
above, please make the correction using the attached tear off stub and return it to us . 
Based on the i nformation received from you or your representative, you must file 
the following form(s) by the date(s) shown. 
Form 941 
Form 940 
04/30/2019 
01/31/2019 
If you have questions about the form(s) or the due date(s) shown, you can call us at 
the phone number or write to us at the address shown at the top of this notice . 
If you 
need help in determining your annual accounting period (tax year) , see Publication 538, 
Accounting Periods and Methods. 
We assigned you a tax classification based on information obtained from you or your 
representative. It is not a legal determination of your tax classification, and is not 
binding on the IRS. 
If you want a legal determination of your tax classification, you may 
request a private letter ruling from the IRS under the guidelines in Revenue Procedure 
2004-1, 2004-1 I.R .B. 1 (or superseding Revenue Procedure for the year at issue). 
Note: 
Certain tax classification elections can be requested by filing Form 8832, .Entity 
Classification Election. 
See Form 8832 and its instructions for additional information. 
If you are required to deposit for employment taxes (Forms 941, 943 , 940, 944 , 945, 
CT-1 , or 1042), excise taxes (Form 720), or income truces (Form 1120), you will receive a 
Welcome Package shortly, which includes instructions for making your deposits 
electronically through the Electronic Federal Tax Payment System (EFTPS). 
A Personal 
Identification Number (PIN) for EFTPS will also be sent to you under separate cover. 
Please activate the PIN once you receive it, even if you have requested the services of a 
tax professional or representative. 
For toore information about EFTPS, refer to 
Publication 966, Electronic Choices to Pay All Your Federal Taxes . 
If you need to 
make a deposit imnediately, you will need to make arrangements with your Financial 
Insti tution to complete a wire transfer. 
I GOVERNMENT 
I 
EXHIBIT 
0 
106 
! 1:22-Cll-011171-ML■ 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 51 of 66

(IRS USE ONLY) 
575A 
09-01-2018 
KREM 
B 9999999999 
SS-4 
The IRS is committed to helping all taxpayers comply with their tax filing 
obligations. If you need help completing your returns or meeting your tax obligations, 
Authorized e-file Providers, such as Reporting Agents (payroll service providers) are 
available to assist you. Visit the IRS Web site at www.irs.gov for a list of companies 
that offer IRS e-file for business products and services. 
The list provides addresses, 
telephone numbers, and links to their Web sites . 
To obtain tax forms and publications, including those referenced in this notice, 
visit our Web site at www.irs.gov. 
If you do not have access to the Internet, call 
1-800-829-3676 ('ITY/TDD 1-800-829-4059) or visit your local IRS office . 
IMPORTANT RJDIDIDKRS : 
• 
Keep a copy of this notice in your permanent records. 
Thi• notice i• i ■aued only 
one time and the IRS will not be able to generate a duplicate copy for you. 
You 
may give a copy of this document to anyone asking for proof of your EIN. 
• 
Use this EIN and your name exactly as they appear at the top of this notice on all 
your federal tax forms . 
• 
Refer to this EIN on your tax-related correspondence and documents. 
If you have questions about your BIN, you can call us at the 
us at the address shown at the top of this notice . 
If you write, 
at the bottom of this notice and send it along with your letter. 
write us, do not complete and return the stub. 
phone number or write to 
please tear off the stub 
If you do not need to 
Your name control associated with this BIN is KREM. 
You will need to provide this 
information, along with your EIN, if you file your returns electronically. 
Thank you for your cooperation. 
Keep this part for your records . 
CP 575 A (Rev. 7-2007) 
Return this part with any co=espondence 
so we may identify your account . 
Please 
correct any e=ors in your name or address. 
CP 575 A 
9999999999 
Your Telephone Number Best Time to Call 
DATE OF THIS NOTICE: 
09-01-2018 
( 
) 
INTERNAL REVENUE SERVICE 
CINCINNATI 
OH 
45999-0023 
l,lnl,l,l,l,l,,l,lnl,l,,ll,,,ll11111l,l,,ll,l,t .. 1 
EMPLOYER IDENTIFICATION NUMBER: 
83-1821377 
FORM: 
SS-4 
NOBOD 
KREMKOV INDUSTRIES 
CARL DELANO TORJAGBO SOLE MBR 
3 081 LEATHERLEAF TRL 
l)(){x;LASVILLE, GA 
30135 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 52 of 66

( 
J 
There isn't a single average income for U.S. citizens in African mining, but 
salaries vary widely by role, experience, and location , with highly skilled 
professionals like Mine __ Managers earning significantly more than entry-level 
positions, often on a comparable or higher level to mining-intensive nations like 
Canada and Australia. A general salary for a Mining Engineer could range from 
$90,000 to $160,000 annually, with compensation packages frequently 
including benefits and housing, though specific figures for the African context 
are not provided. & 
Factors influencing income: 
Job role: 
Salaries differ greatly by position , from management and engineering roles to more 
technical or entry-level positions. & 
Experience and skills: 
Highly skilled and experienced professionals command higher salaries. & 
Location: 
While no specific African average is given, salaries are generally highest in mining-
intensive countries such as Australia and Canada , suggesting a similar trend in 
Africa. & 
Company and benefits: 
The specific mining company and any additional benefits, such as housing or expatriate 
allowances, significantly impact the total compensation package. & 
Examples of high-paying roles: 
Mine ___ Man_age_rs: 
High demand for these professionals in mining countries like Zambia and South Africa 
can lead to high salaries. & 
.M.!_r:, __ i_~9 ... 1-=..~.9_i_~-~~-r..!>. __ : 
These technical roles are highly valued and can have annual earnings ranging from 
$90,000 to $160,000, according to Mining Review Africa. & 
.f.'..r.QJ~f.t P..i.r.~fJ~.r.~.; 
Roles in project management and operations are among the highest paying in the 
industry. e'> 
Highest Paying Jobs in the Mining Industry (2025 Update) 
Jun 19, 2025 -
Let's exrlore the top-payi 119 roles i11 today's minin~J workforce. • Pwject Director 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 53 of 66

There is no single "average pay" or annual income figure for Chinese-operated 
mines in Africa, as it varies significantly by country, mine, and position, but 
Chinese mining firms in Africa often pay higher wages to their local workforce 
to attract and retain talent and secure better local community relations. Data on 
the profitability or revenue of individual mines is scarce, but Chinese firms have 
invested billions in African mining, particularly for minerals like copper and 
cobalt. 0 
Factors influencing pay and income 
Country _a_nd.Jocal __ context: 
Salaries will differ significantly between countries like the DRC and South Africa, 
depending on local wage standards, cost of living, and minimum wage laws. 0 
Job role and skill: 
Pay rates vary by job, with skilled positions like geologists and engineers earning more 
than unskilled laborers. 
-~~~-p~_r.1-Y ... P.~_l_i_~y_:_ 
Some Chinese companies offer higher wages for their local workforce than other 
employers, as a strategy for community relations and talent acquisition. 0 
Commodity prices __ an_d ___ m_arket __ co_nditions_:_ 
The revenue and profitability of mines, and thus their capacity to pay, are directly 
impacted by global commodity prices. 0 
Examples of Chinese operations in Africa 
o 
Chinese companies, such as .9 .~_tr.i.? ... M.9..ly_q_c::t~.r:i .. 
L.J.r:!:1 and .?.'..~-~ji_?.r.i.9 .. l::i.L.J.?Y9.l:J .. .9.9..q_9_1~, have 
become major players in cobalt and copper mining in the Democratic Republic of 
Congo (DRC). 0 
o 
In South Africa, companies like _$._i_r,ig_?.t~~-1 and _?.'._iji_Q 
___ ry, __ i_Q_i 
__ Q.9. have a significant presence 
in the mining sector. 0 
Why a clear "average" is difficult to find 
Confidentiality: 
Companies typically do not disclose specific salary data or financial performance of 
their mines, making it difficult to establish a meaningful average. 0 
Data fragmentation: 
Information is spread across various reports, academic studies, and news articles, and 
a centralized database tracking all Chinese mining operations and their finances in 
Africa is not available. 0 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 54 of 66

Chasing copper and cobalt: China's mining operations in Peru ... 
Feb 27, 2025 -
Over the past two decades, Chinese state-owned lenders have 
bankrolled the acquisition, development, and operations of ... 
AidData 
: 
8. China's Mining Footprint in Africa - Institute of Developing 
Economies 
Other Chinese mining companies active in South Africa include: Sinosteel; East 
Asia Metals Investment (subsidiary of Sinosteel); J ... 
10E Institute of Developing Economies 
: 
The US vs China: the race for Africa's critical minerals I Mining lndaba 
------- ..__, 
-
~ 
Mar 7, 2025 -
China's Dominance in Africa's Mining Sector The DRC supplies nearly 70% of 
the world's cobalt, a key component in lithi ... 
~ African Mining lndaba 
: 
J 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 55 of 66

There is no single "average income" for a Chinese operation in Africa, as 
incomes vary significantly by country, sector, and the type of worker (Chinese 
expatriate vs. local staff). However, research indicates that Chinese firms in 
some African countries, like Ethiopia, have paid median wages higher than 
domestic firms. Wages can also depend on factors such as the firm's 
profitability, capital investment needs, and its strategy for attracting high-quality 
workers. 0 
Factors Influencing Income 0 
Country and Sector: 
Wages differ greatly between countries and industries, with major investments in 
sectors like energy, mining, construction, and trade. 
Worker Type: 
Compensation for Chinese expatriate workers is often higher than for local African staff. 
Firm Strategy: 
Some Chinese firms pay higher wages to attract skilled workers, while others have 
lower wages, perhaps compensated by job stability. 
Profitability and Competition: 
Lower wages might occur in sectors with tight profit margins or in firms subject to fierce 
competition, especially in small and medium-sized enterprises. 
Capital Investment: 
In sectors requiring large initial capital investments, such as mining, firms may initially 
have lower wages while recovering costs. 
Examples and Data 0 
.E.=..tt.1..i.t:>.P.!~.: 
A 2012 World Bank survey found that median wages in Chinese firms were 60% higher 
than in domestic Ethiopian firms. 
Ghana: 
At a Chinese ceramic manufacturer, wages for Ghanaian workers were above the 
national minimum wage. 
Zambia: 
A study in Zambia's mining sector found that lower wages were sometimes offered, but 
this was offset by greater job stability 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 56 of 66

In summary, the income for a Chinese operation in Africa is not a fixed figure 
but is shaped by a complex interplay of market forces, company strategy, and 
the broader economic conditions within the host country. 0 
Chinese firms and employment dynamics in Africa: A comparative ... 
In a 2012 World Bank survey of firms in Ethiopia, median wages in Chinese firms 
were 60% higher than in domestic firms (Bashir, 20 ... 
A Asociaci6n Almendr6n 
: 
Africa-China economic relations - Wikipedia 
Its economic interests in Africa have increased dramatically since the 1990s. The 
most prominent Chinese corporate actors are stat... 
W Wikipedia, the free encyclopedia 
: 
Africa's reliance on China is only likely to get worse 
Jan 26, 2023 -
China is now the African continent's largest trading partner, 
accounting for $282bn in commerce in 2022. It is also th ... 
0 Investment Monitor 
: 
Show all 
f 
• 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 57 of 66

l. 
Here's how you know 
fJ»IRS 
Foreign earned income exclusion 
If you meet certain requirements, you may qualify for the foreign earned income 
exclusion, the foreign housing exclusion, and/or the foreign housing deduction. To 
claim these benefits, you must have foreign earned income, your tax home must be 
in a foreign country, and you must be one of the following: 
• A U.S. citizen who is a bona fide resident of a foreign country or countries for an 
uninterrupted period that includes an entire tax year, 
• A U.S. resident alien who is a citizen or national of a country with which the 
United States has an income tax treaty in effect and who is a bona fide resident 
of a foreign country or countries for an uninterrupted period that includes an 
entire tax year, or 
• A U.S. citizen or a U.S. resident alien who is physically present in a foreign 
country or countries for at least 330 full days during any period of 12 
consecutive months. 
You can use the IRS's Interactive Tax Assistant tool to help determine whether 
income earned in a foreign country is eligible to be excluded from income reported 
on your U.S. federal income tax return. 
If you are a U.S. citizen or a resident alien of the United States and you live abroad, 
you are taxed on your worldwide income. However, you may qualify to exclude 
your foreign earnings from income up to an amount that is adjusted annually for 
inflation ($107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 
2023). In addition, you can exclude or deduct certain foreign housing amounts. 
You may also be entitled to exclude from income the va lue of meals and lodging 
provided to you by your employer on their premises and for their convenience. 
However, such amounts are not foreign earned income. Refer to Exclusion of Meals 
and Lodging in Publication 54, Tax Guide for U.S. Citizens and Resident Aliens 
Abroad, and Publication 15-B, Employer's Tax Guide to Fringe Benefits for more 
information. 
Online tools and 
updates 
• International 
taxpayers videos 
• International 
taxpayers news 
releases 
• International 
taxpayers interactive 
tools 
Individuals topics 
• Tools 
• Taxpayer Advocate 
• Affordable Care Act 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 58 of 66

Other rules 
Foreign-earned income: Foreign-earned income means wages, salaries, 
professional fees, or other amounts paid to you for personal services rendered by 
you. It does not include amounts received for personal services provided to a 
corporation that represent a distribution of earnings and profits rather than 
reasonable compensation. 
Self-employment income: A qualifying individual may claim the foreign earned 
income exclusion on foreign earned self-employment income. The excluded 
amount will reduce your regular income tax but will not reduce your self-
employment tax. Also, as a self-employed individual, you may be eligible to claim 
the foreign housing deduction instead of a foreign housing exclusion. 
Not foreign earned income: Foreign earned income does not include the following 
amounts: 
• Pay received as a military or civilian employee of the U.S. government or any of 
its agencies 
• Pay for services conducted in international waters or airspace (not a foreign 
country) 
• Payments received after the end of the tax year following the year in which the 
services that earned the income were performed 
• Pay otherwise excludible from income, such as the value of meals and lodging 
furnished for the convenience of your employer on their premises (and, in the 
case of lodging, as a condition of employment) 
• Pension or annuity payments, including social security benefits 
Foreign tax home: You may have a foreign tax home if your work is in a foreign 
country and you expect to be employed in the foreign country for an indefinite, 
rather than temporary, period of time. You do not have a foreign tax home if your 
abode remains in the United States (where you keep closer familial, economic, and 
personal ties) unless you work in a Presidentially-declared combat zone in support 
of the Armed Forces of the United States. For more information, see Tax Home in a 
Foreign Country. 
Figuring the tax: If you qualify for and claim the foreign earned income exclusion, 
the foreign housing exclusion, or both, must figure the tax on your remaining non-
excluded income using the tax rates that would have applied had you not claimed 
the exclusion(s). Use the Foreign Earned Income Tax Worksheet in the Form 1040 
Instructions. 
• Fo, ign EarrH ci lnconH' 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 59 of 66

• Tax Home in a Foreign Country 
• Bona Fide Resident Test 
• Physical Presence Test 
• Exceptions to Tests 
• Figuring the Exclusion 
• Choosing the Exclusion 
• Revocation 
• Foreign Housing Exclusion or Deduction 
• Individual Retirement Arrangements 
• Extension to Claim Foreign Earned Income Exclusion 
• Foreign Earned Income Exclusion and the Pine Gap Facility FAQs 
Related 
• Form 2555, Foreign Earned Income 
• Form 4868, Application for Automatic Extension of Time to File U.S. Individual 
Income Tax Return 
• Form 2350, Application for Extension of Time to File U.S. Income Tax Return 
• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad 
Page Last Reviewed or Updated: 10-Jan-2025 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 60 of 66

How much overseas income is exempt from US taxes? 
However, you may qualify to exclude your foreign earnings from income up to an amount 
that is adjusted annually for inflation ($107,600 for 2020, $108,700 for 2021, $112,000 for 
2022, and $120,000 for 2023). In addition, you can exclude or deduct certain foreign 
housing amounts. Jan 10, 2025 
(tjJ\ IRS 
· 
· https://www.irs.gov > individuals > international-taxpayers 
Foreign earned income exclusion I Internal Revenue Service 
What is the stacking rule for foreign earned income exclusion? 
A 
The stacking rule ensures that any taxable income after applying the FEIE is taxed at the 
correct marginal tax rate as if the excluded income were still included . This prevents 
taxpayers from artificially lowering their tax bracket by using the FEIE. Feb 13, 2025 
( .:~ , Universal Tax Professionals 
-;...~ · https://universaltaxprofessionals.com > the-stacking-rule-h ... 
The Stacking Rule: How to Optimize FEIE for Better Tax Savings 
How many days can you work outside the US without tax implications? 
Often, that threshold is at least 90 days , and in countries that have tax treaties with the U.S. 
(see the IRS page on Tax Treaties for additional information) the threshold for U.S. residents 
is generally 180 or more days in a year. 
1 c:b 
Columbia Finance - Columbia University 
· -
https://www.finance.columbia.edu > content > learn-about... 
Learn about Taxes While Working Abroad - Columbia Finance 
What is the tax exemption for US citizens living abroad? 
If you claim the Foreign Earned Income Exclusion by filing IRS Form 2555, then you don't 
have to pay tax on your first $126,500 of foreign income for the 2024 tax year (the exclusion 
amount is $130,000 for the 2025 tax year). 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 61 of 66

Why do US citizens have to pay taxes abroad? 
A 
US taxes are based on citizenship rather than residence . This means that citizens are 
taxed by the IRS even if they live in another country. The only way to avoid this tax system 
is to renounce your citizenship, which can be costly and is rarely wise. Jun 2, 2025 
~, 
.1 Greenback Expat Tax Services 
( p, https://www.greenbacktaxservices.com > knowledge-center 
Why Do I Have to Pay U.S. Taxes If I Live Abroad? 
Do US citizens living abroad pay taxes twice? 
A 
Double taxation occurs when someone is taxed twice on the same assets or stream of 
income. US expats are often subject to double taxation, first by the US, and again by their 
country of residence. Jan a, 2025 
(i ·, Greenback Expat Tax Services 
· ~ ..1 
https://www.greenbacktaxservices.com > knowledge-center 
What Is Double Taxation-and How Can Expats Avoid It? 
What is the difference between Form 3520 and 709? 
V 
What qualifies as foreign earned income? 
A 
Foreign earned income is income you receive for performing personal services in a foreign 
country . Where or how you are paid has no effect on the source of the income. Mar 14, 2025 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 62 of 66

To obtain records of payments made to the IRS by wire transfer, you can use 
your IRS Online Account to view your account activity or request an official tax 
transcript. A tax transcript is generally faster and free, while a full tax return 
copy requires a fee. 
0 
Use the IRS Online Account 
This is the fastest and most convenient way for individual taxpayers to view tax 
records, including payments. 
0 
• Access the account: Visit the IRS website and log in to your Online Account. You will 
need to verify your identity through a service like ID.me. 
• View records: After logging in, go to the "Tax Records" or "Payment Activity" tab to 
see all payments posted to the account. 
• Get a transcript: From the online account, you can also view, print, or download 
a Tax Account Transcript, which shows all payment types, not just wire 
transfers. 
0 
Request a tax transcript by mail 
If you cannot or prefer not to use the online service, you can request a tax 
transcript by mail. 
0 
1. Fill out Form 4506-T: Complete and sign Form 4506-T, Request for Transcript of Tax 
Return. 
2. Specify the transcript type: On line 6, check the box for "Tax Account Transcript". 
This will show all payment activity for the tax year requested. 
3. Mail the form: Send the completed form to the IRS address listed in the instructions. 
The transcript will be mailed to you within 5 to 10 business days. 0 
Request by phone 
You can call the IRS automated transcript service to have a tax account 
transcript mailed to you. 
• Phone number: Call the IRS at 800-908-9946. 
• Follow the prompts: Provide personal information as instructed. 
• Receipt: The transcript will be delivered to the address the IRS has on file for you 
within 5 to 10 calendar days. ~,, 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 63 of 66

What to do if the payment isn't shown 
If your bank confirms the wire transfer was processed and debited from the 
account, but it does not appear on your IRS transcript or online record, contact 
the IRS by phone. The payment may have been misapplied, or the record may 
not have been updated. & 
Business wire transfers 
For payments made via the Electronic Federal Tax Payment System (EFTPS) 
or for business accounts, you can access payment history by logging into your 
EFTPS account or your IRS Online Account. For older records, you can submit 
Form 4506-T. 
& 
What is an IRS tax transcript, and how do you request one? 
Online request. The fastest and most convenient way to get a tax transcript is 
online. Simply visit or create your online IRS account, navigate to the 'Tax Reco ... 
'9 H&R Block 
: 
Transcript types for individuals and ways to order them - IRS 
Apr 23, 2025 -
Ways to get transcripts. You may register to use Individual Online 
Account to view, print, or download all transcript types listed below. If you're ... 
(m IRS (.gov) 
: 
Direct Pay help I Internal Revenue Service 
Aug 28, 2025 -
Will Direct Pay work for me? * 1. What is Direct Pay? Direct Pay 
is a free IRS service that lets you make tax payments online directly from your ... 
(m IRS (.gov) 
: 
;;;., 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 64 of 66

To obtain records of payments made to the IRS by wire transfer, you can use 
your IRS Online Account to view your account activity or request an official tax 
transcript. A tax transcript is generally faster and free, while a full tax return 
copy requires a fee. 0 
Use the IRS Online Account 
This is the fastest and most convenient way for individual taxpayers to view tax 
records, including payments. 
0 
• Access the account: Visit the IRS website and log in to your Online Account. You will 
need to verify your identity through a service like ID.me. 
• View records: After logging in, go to the "Tax Records" or "Payment Activity" tab to 
see all payments posted to the account. 
• Get a transcript: From the online account, you can also view, print, or download 
a Tax Account Transcript, which shows all payment types, not just wire 
transfers. 
0 
Request a tax transcript by mail 
If you cannot or prefer not to use the online service, you can request a tax 
transcript by mail. 
0 
1. Fill out Form 4506-T: Complete and sign Form 4506-T, Request for Transcript of Tax 
Return. 
2. Specify the transcript type: On line 6, check the box for "Tax Account Transcript". 
This will show all payment activity for the tax year requested. 
3. Mail the form: Send the completed form to the IRS address listed in the instructions. 
The transcript will be mailed to you within 5 to 10 business days. 
0 
Request by phone 
You can call the IRS automated transcript service to have a tax account 
transcript mailed to you. 
• Phone number: Call the IRS at 800-908-9946. 
• Follow the prompts: Provide personal information as instructed. 
• Receipt: The transcript will be delivered to the address the IRS has on file for you 
within 5 to 10 calendar days. 
0 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 65 of 66

I 
t 
PRESS FIRMLY TO SEAL 
l.;j 
FSC 
11IX 
FSC- C118918 
--
~ 
UNITED ST/JTES 
l!ifi, POSTJJL SERVICE® I 
PRIORITY® 
. 
MAIL 
■ Expected delivery date specified for domestic use. 
■ Domestic shipments include $100 of insurance (restrictions apply).* 
■ USPS Tracking® service included for domestic and many international destinations. 
■ Limited international insurance.** 
■ When used internationally, a customs declaration form is required. 
*Insurance does not cover certain items. For details regarding claim~ AYr.l11~inn~ ~AA thA 
Domestic Mail Manual at http://pe.usps.com. 
-1/ UNITEDSTJ3TES 
POSTJ3L SERVICE GI 
** See International Mail Manual at http://pe.usps.com for availat -----------
USPS TRACKING # 
LEGAL FLAT RA TE ENVELC 
11 11 
I 
ONE RATE ■ ANY WEIGHT 
TRACKED ■ INSURED 
I IIIII IIIIIIIIIIIIIIIIII I I I I 
PS0000100006O 
Legal Flat Rate Envelope 
EP14L October 2023 
OD: 15 x 9.5 
9114 9999 443145683490 59 
To schedule free Package Pickup, 
scan the QR code. 
USPS.COM/PICKUP 
I 
4Zf 
..... 
7 
1!11 UNITEDST/JTES I PRIORITY® 
POST/JL SERVICE® 
M A I L 
Label228, December2023 
VISIT US AT USPS.COM• 
ORDER FREE SUPPLIES ONLINE 
FOR DOMESTIC AND INTERNATIONAL USE 
I 
Case 1:22-cr-00171-MLB-RDC     Document 240     Filed 09/08/25     Page 66 of 66

File and source

File

gov.uscourts.gand.303267.240.0.pdf

Size

3,610,204 bytes

SHA-256

62f19f3bbd82f22cf45f9cf6eee7470c9a562c7e57bc82405a4e51d959bcf073

Our copy

gov.uscourts.gand.303267.240.0.pdf

Original

PACER (login required)