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Home Court filings USA v. Torjagbo United States v. Carl Delano Torjagbo — N.D. Ga., No. 1:22-cr-171-MLB Sentencing Memorandum as to Carl Delano Torjagbo filed by Carl Delano Torjagbo — USA v. Torjagbo (Dkt. 255, N.D. Ga. No. 1:22-cr-00171)

Court filing

Sentencing Memorandum as to Carl Delano Torjagbo filed by Carl Delano Torjagbo — USA v. Torjagbo (Dkt. 255, N.D. Ga. No. 1:22-cr-00171)

Filed January 20, 2026 in USA v. Torjagbo; one of 189 filings from this case.

Record facts

CourtU.S. District Court for the Northern District of Georgia
Filed2026-01-20

U.S. District Court for the Northern District of Georgia · No. 1:22-cr-00171-MLB-RDC · Doc. 255 · 2026-01-20 · Docket on CourtListener

Full text

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IN THE UNITED STATES DISTRICT COURT 
FOR THE NORTHERN DISTRICT OF GEORGIA 
ATLANTA DIVISION 
 
UNITED STATES OF AMERICA,: 
 
 
 
 
 
 
 
:     
 
 
Plaintiff,  
 
 
: 
 
 
 
 
 
 
 
: 
v. 
 
 
 
 
 
 
: CASE NO. 
: 1:22-cr-00171-MLB-RDC-1 
 
 
 
 
 
 
 
: 
CARL DELANO TORJAGBO, 
: 
a/k/a KARL LUCIOUS DELANO,: 
: 
 
 
Defendant. 
 
 
: 
___________________________________ 
 
DEFENSE SENTENCING MEMORANDUM AND 
REQUEST FOR A VARIANCE FROM THE SENTENCING 
GUIDELINES 
 
 
 
NOW COMES DEFENDANT, KARL LUCIUS DELANO, 
and files this Sentencing Memorandum and Request for a 
Variance from the Sentencing Guidelines and shows in support as 
follows: 
 
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INTRODUCTION 
 
Mr. Delano was named in a ten count Third Superseding 
Criminal Indictment on July 1, 2025.  Count One charged Mr. 
Delano with engaging in a scheme from January 2021 through 
March 2021,  to defraud JPMorgan Chase Bank to obtain moneys 
and funds by means of materially false and fraudulent pretenses, 
in violation of 18 U.S.C. §§ 1344 and 2.    Count Two and Three 
charged Mr. Delano with wire fraud in devising a scheme to 
defraud the United States Department of the Treasury and the 
Internal Revenue Service (IRS) from February 2021 to April of 
2021, in violation of 18 U.S.C. §§ 1343 and 2. 
 
Mr. Delano was also charged in Counts 4 through 6 with 
conducting financial transactions, knowing the proceeds were 
some form of unlawful activity, in violation of 18 U.S.C. §§ 1956 
(a)(1)(B)(i) and 2.  Counts 7-10 charged Mr. Delano with 
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engaging in monetary transactions proceeds in criminally derived 
property, in violation of 18 U.S.C. §§ 1957 and 2. 
 
Mr. Delano plead not guilty and proceeded to a jury trial.   
On July 25, 2025, the jury found Mr. Delano guilty on all counts.   
Mr. Delano continues to maintain his innocence of these charges. 
SOPHISTICATED MEANS 
 
Mr. Delano objects to the offense computations. In 
particular, Mr. Delano objects to the two-point enhancement in 
Paragraph 51 and 59.   The definition of fraud involves false 
claims.   There was nothing sophisticated in this case about the 
alleged creation of false documents and shell companies.  The 
amount of loss in and of itself does not make this offense one 
involving “sophisticated means.”   The alleged creation of false 
documents and shell companies is not the “especially complex or 
especially intricate offense conduct pertaining to the execution or 
concealment of an offense” which would warrant this 
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enhancement.    See, United States v. Barrington, 648 F.3d 1178, 
1199 (11th Cir. 2011).  The two points added pursuant to USSG § 
2B1.1 (b)(10)(C) and USSG §2S1.1(b)(3)(A) are incorrectly 
applied.   
OBSTRUCTION OF JUSTICE 
 
The Final Presentence Report added the Government’s 
objection for its failure to include a two-point enhancement in 
Paragraphs 55 and 62 for obstruction of justice because Mr. 
Delano testified at trial and the jury found him guilty.  Mr. 
Delano’s objections to these paragraphs were reserved. Mr. 
Delano objects to the two-point enhancement for obstruction of 
justice.   Mr. Delano’s testimony was not obstructive conduct and  
did not impede the administration of justice.   See, Application 
Note 3 to USSG§3C1.1.  
 
While it is correct the Court can impose a two-point 
enhancement based on a defendant’s testimony at trial, the Court 
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is not required to.    United States v. Dunnigan, 507 U.S. 87, 95 
(1993) (“Of course, not every accused who testifies at trial and is 
convicted will incur an enhanced sentence under §3C1.1 for 
committing perjury”.).    Here, the Court has the discretion to not 
impose the two-point enhancement.   
THE LOSS AMOUNT IN THE PRESENTENCE REPORT 
OUTWEIGHS THE ACTUAL LOSS 
 
 
The alleged facts are that Mr. Delano made a loan 
application for $9,554,425, and a request for two IRS tax refunds 
in the amounts of $3,015,573 and $3,373,441 for a total alleged 
intended loss of $15,943,439, which pursuant to USSG §2B1.1 
(b)(1)(K), increases the base offense level 20 levels.  Out of that 
alleged intended loss, JPMC bank immediately froze the 
remaining funds of $6,554,515 resulting in an alleged actual loss 
of $9,388,924.   This amount, pursuant to USSG § 2B1.1(b)(1) 
(J), would increase the base offense level 18 levels.   
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Even with the 18 levels, Mr. Delano’s sentence is quite high.  
Mr. Delano would respectfully request the Court consider a 
variance from this Guideline level to impose a reasonable 
sentence.    
THE SENTENCING FACTORS SUPPORT A LESS THAN 
GUIDELINE SENTENCE 
 
The Court should vary from the Guidelines in order to 
fashion an appropriate sentence here, pursuant to 18 U.S.C. § 
3553 (a).   Mr. Delano has many individual characteristics which 
are laudable and the Court should consider as reasons to vary from 
a Guideline sentence. 
The Guideline calculation, without objections being granted, 
is currently at 168 to 210 months.  While acknowledging the 
crime Mr. Delano is accused and convicted of is a serious crime, 
the Guideline range is driven by the large purported amount of 
intended and actual loss. 
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Mr. Delano immigrated to the United States from Ghana, 
Africa when he was 18 years old to obtain an education.  He is a 
naturalized citizen.   Mr. Delano comes from a good family in 
Ghana and both his parents are well educated professionals.  His 
family encouraged him in his educational endeavors.  Mr. Delano 
attended the Florida Institute of Technology in Melbourne, 
Florida in 2001. 
 
Mr. Delano obtained his commercial pilot’s license and 
became a pilot not only privately and commercially but also at 
Patrick Airforce Base Aero Club in Florida.   Mr. Delano was in 
the United States Army for one year.   (PSR, Par. 98-100).  He 
originally served as a civilian contractor as a flight instructor from 
1999-2002.   
 
Mr. Delano has no significant criminal history, which is an 
important factor in determining a reasonable sentence.   
 
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CONCLUSION 
 
If the Court grants Mr. Delano’s objections and suggested 
variance from the amount of loss, the total offense level would be 
29, Criminal History Category I, with a custody guideline range 
of 87-108 months.  Mr. Delano would respectfully request an 
additional variance to 60 months. 
This 20th day of January, 2026. 
 
Respectfully submitted, 
 
s/Sandra Michaels  
 
 
SANDRA MICHAELS     
Attorney for Carl Delano Torjagbo 
Georgia Bar No. 504014 
965 Virginia Ave, N.E. 
Atlanta, Georgia  30306 
(404) 312-5781 
SLMichaelsLaw@gmail.com 
 
 
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CERTIFICATE OF SERVICE 
 
Undersigned counsel has served the forgoing Sentencing 
Memorandum today by filing it using the Court’s CM/ECF 
system, which automatically notifies the parties and counsel of 
record.  
This 20th day of January, 2026.  
 
s/Sandra Michaels  
 
 
SANDRA MICHAELS     
Attorney for Carl Delano Torjagbo 
Georgia Bar No. 504014 
965 Virginia Ave, N.E. 
Atlanta, Georgia  30306 
(404) 312-5781 
SLMichaelsLaw@gmail.com 
 
 
Case 1:22-cr-00171-MLB-RDC     Document 255     Filed 01/20/26     Page 9 of 9

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