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Home Court filings USA v. Thomas et al USA v. Thomas et al — Carla Jackson judgment, N.D. Ga. Motion for Preliminary Order of Forfeiture for Forfeiture Money Judgement — USA v. Thomas et al. (Dkt. 976, N.D. Ga.)

Court filing

Motion for Preliminary Order of Forfeiture for Forfeiture Money Judgement — USA v. Thomas et al. (Dkt. 976, N.D. Ga.)

Filed April 22, 2024 in USA v. Thomas et al.; one of 81 filings from this case.

Record facts

CourtU.S. District Court for the Northern District of Georgia
Filed2024-04-22

U.S. District Court for the Northern District of Georgia · No. 1:20-cr-00296-JPB-CMS · Doc. 976 · 2024-04-22 · Docket on CourtListener

Full text

IN THE UNITED STATES DISTRICT COURT 
FOR THE NORTHERN DISTRICT OF GEORGIA 
ATLANTA DIVISION 
 
UNITED STATES OF AMERICA 
v. 
CARLA JACKSON  
 
Criminal Action No. 
1:20-CR-296-JPB 
 
UNITED STATES’ MOTION FOR PRELIMINARY ORDER OF FORFEITURE 
FOR FORFEITURE MONEY JUDGMEENT 
The United States of America, by Ryan K. Buchanan, United States Attorney, 
and Norman L. Barnett, Assistant United States Attorney, for the Northern District 
of Georgia, respectfully moves the Court, pursuant to Federal Rule of Criminal 
Procedure 32.2(b),1 for entry of a forfeiture money judgment against Defendant 
Carla Jackson in the amount of $39,700.00. A proposed preliminary order of 
forfeiture is submitted concurrently herewith. In support thereof, the government 
shows the Court the following: 
I. Relevant Procedural History 
On August 10, 2021, a Grand Jury, sitting in the Northern District of Georgia, 
returned a Second Superseding Indictment against the Defendant, Carla Jackson, 
charging her with two money laundering offenses relating to a Paycheck 
Protection Plan (“PPP”)/COVID-19 Economic Injury Disaster Loan (“EIDL”) 
fraud scheme. (Doc. 290). Specifically, Defendant Jackson was charged with two 
 
1 Unless otherwise noted, all statutory references shall be to the Federal Rules of 
Criminal Procedure. 
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counts of money laundering in violation of 18 U.S.C. § 1956(a)(1)(B)(i). (Doc. 290). 
The Second Superseding Indictment included a forfeiture provision that notified 
Defendant Jackson that, upon conviction of the money laundering offenses, she 
shall forfeit “any property, real or personal, involved in such offense, or any 
property traceable to such property,” pursuant to 18 U.S.C. § 982(a)(1). The Second 
Superseding Indictment expressly notified Defendant Jackson that the property to 
be forfeited included a forfeiture money judgment, representing the amount of 
proceeds obtained as a result of Counts Forty-Six and Forty-Seven of the Second 
Superseding Indictment. 
The jury trial began on February 6, 2024. (Doc. 904). The jury found 
Defendant Jackson guilty of two counts of money laundering on February 15, 2024. 
(Doc. 929). As set forth below, the evidence at trial showed that, by a 
preponderance of the evidence, the entry of a money judgment in the amount of 
$39,700.00 is appropriate as to Defendant Jackson.  
II. 
Argument and Citation of Authority 
A. Forfeiture is Mandatory After Convictions for Money Laundering. 
Rule 32.2(b) requires a court to enter a preliminary order of forfeiture 
against a criminal defendant, “after a verdict or finding of guilty,” once the court 
determines “property is subject to forfeiture under the applicable statute”: 
As soon as practical after a verdict or finding of guilty, or after a 
plea of guilty or nolo contendere is accepted, on any count in an 
indictment or information regarding which criminal forfeiture is 
sought, the court must determine what property is subject to 
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forfeiture under the applicable statute. . ..  If the government seeks 
a personal money judgment, the court must determine the amount 
of money that the defendant will be ordered to pay.  
FED. R. CRIM. P. 32.2(b)(1)(A). See also United States v. Monsanto, 491 U.S. 600, 606 
(1989) (“Congress could not have chosen stronger words to express its intent that 
forfeiture be mandatory in cases where the statute applied . . .”); United States v. 
Brummer, 598 F.3d 1248, 1250 (11th Cir. 2020) (rejecting the defendant’s contention 
that district court had discretion to decline to order forfeiture); United States v. 
Gilbert, 244 F.3d 888, 909 (11th Cir. 2001) (“order of forfeiture is a required element 
of sentencing”). The government must prove forfeiture by a preponderance of the 
evidence.  United States v. Hasson, 333 F.3d 1264, 1277-78 (11th Cir. 2003).  A court 
may base its determination on whether property identified for forfeiture is subject 
to forfeiture on “evidence already in the record,” and “any additional record or 
information submitted by the parties and accepted by the court as relevant and 
reliable.”  FED. R. CRIM. P. 32.2(b)(1)(B).   
Here, the applicable statutes mandate forfeiture. Specifically, Defendant 
Jackson was found guilty by the jury of money laundering.   Under 18 U.S.C. § 
982(a)(1), the court “in imposing sentence on a person convicted of an offense in 
violation of section 1956, 1957, or 1960 of this title, shall order that the person forfeit 
to the United States any property, real or personal, involved in such offense, or 
any property traceable to such property.”  Thus, under a money laundering 
offense, the government is entitled to forfeit property that was involved in the 
offense or is traceable to property involved in the offense. See United States v. 
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Hatum, 969 F.3d 1156, 1165 (11th Cir. 2020) (noting that 18 U.S.C. § 982(a)
(1) contains neither a ‘proceeds’ nor an ‘obtained’ limitation).  Thus, the 
Defendant’s conviction for money laundering authorizes forfeiture of a 
broad range of property.    
B. A Forfeiture Money Judgment in the Amount of $39,700.00 is Appropriate
Here Based on Defendant Jackson’s Convictions for Money Laundering.
Because the trial jury convicted Defendant Jackson of money laundering,
forfeiture of any property involved in the money laundering offenses, or traceable 
to the money laundering offenses, is mandatory. Such forfeited property includes 
a forfeiture money judgment. The Eleventh Circuit has long recognized that the 
government is entitled to forfeiture money judgments.  See, e.g., United States v. 
Baker, 2022 U.S. App. LEXIS 6149, *7-*8 (11th Cir. Mar. 9, 2022) (“Courts can impose 
forfeiture of cash proceeds resulting from a crime by a money judgment or order”); 
United States v. Padron, 527 F.3d 1156, 1162 (11th Cir. 2008) (“. . . it is equally clear 
that the federal rules explicitly contemplate the entry of money judgments in 
criminal forfeiture cases”).  The Eleventh Circuit also has consistently held that the 
government is entitled to a personal forfeiture money judgment in addition to any 
other specific property that may be subject to forfeiture.  See, e.g., United States v. 
Esformes, 60 F.4th 621, 639 (11th Cir. 2023) (affirming forfeiture of specific property 
as determined by the trial jury and a forfeiture money judgment as determined by 
the district court).   
The amount of the money judgment should represent the “full amount of 
illegal proceeds irrespective of whether monies are in the defendant’s possession 
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at the time the court makes findings regarding forfeiture.” United States v. McKay, 
506 F. Supp. 2d 1206, 1211 (S.D. Fla. Mar. 13, 2007).  While a trial jury determines 
whether specific property is forfeitable, only the court determines the forfeiture of 
a forfeiture money judgment. See Esformes, 60 F.4th at 639 (interpreting Rule 32.2 
to require “two types of forfeiture determinations” . . . “forfeiture of an amount of 
money” as determined by the court and forfeiture of “specific property” as 
determined by the trial jury); United States v. Curbelo, 726 F.3d 1260, 1277 (11th Cir. 
2013) (“. . . the jury only determines ‘the forfeitability of specific property,’ and a 
‘party is not entitled to a jury finding regarding a money judgment.’”).  
Accordingly, if the government seeks a forfeiture money judgment, the court must 
determine the amount of the money judgment “based on evidence already in the 
record, including any written plea agreement, and any additional evidence or 
information submitted by the parties and accepted by the court as relevant and 
reliable.”  FED. R. CRIM. P. 32.2(b)(1)(A) & (B). 
A forfeiture money judgment does not require an exact calculation. Rather, 
district courts may use general points of reference as a starting point for a 
forfeiture calculation and make “reasonable extrapolations supported by the 
preponderance of the evidence.” United States v. Vico, 2016 U.S. Dist. LEXIS 6579, 
*20 (S.D. Fla. Jan. 20, 2016) (citing United States v. Prather, 456 F. App’x 622, 626 (8th 
Cir. 2012); United States v. Roberts, 660 F.3d 149, 166 (2d Cir. 2011)), aff’d, 691 F. 
App’x 594 (11th Cir. 2017); see also United States v. Dennis, 41 F.4th 732, 746 (5th Cir. 
2022) (reasonable estimates for calculating criminal forfeiture permissible); United 
States v. Peithman, 917 F.3d 635, 651 (8th Cir. 2019) (“district courts may use general 
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points of reference as a starting point for a forfeiture calculation and make 
reasonable extrapolations supported by a preponderance of the evidence”) 
(quoting Roberts, 660 F.3d at 166); United States v. Vance, 2021 U.S. App. LEXIS 
33034, *33 (6th Cir. 2021) (district courts may “use general points of reference as a 
starting point” for a forfeiture calculation and “make reasonable extrapolations” 
supported by a preponderance of the evidence) (citing Roberts, 660 F.3d at 166). 
Here, the amount of the money judgment can be calculated. Evidence at trial 
demonstrated that Defendant Jackson, at a minimum, obtained $39,700.00 as a 
result of the offenses for which she was convicted. At trial, the government proved, 
beyond a reasonable doubt, that Defendant Jackson laundered fraud proceeds 
obtained from fraudulent PPP loan applications. Specifically, the jury convicted 
Defendant Jackson of money laundering, in violation of 18 U.S.C. § 1956(a)(1)(B)(i) 
for a transaction involving $155,252.50 in fraudulent PPP loan proceeds on June 8, 
2020 (Count Forty-Six) and a transaction involving $179,985.72 (Count Forty-
Seven) in fraudulent PPP loan proceeds on June 22, 2020. (Gov. Tr. Ex. 1166; Doc. 
290 at 66-67; Doc. 929). These money laundering transactions involved the transfer 
of funds from an account  controlled by Gaines Reservation and Travel, a company 
used by Defendant Jackson’s co-conspirators to obtain a fraudulent PPP loan, to 
an account in the name of Management Resources Services Inc., an account solely 
controlled by Defendant Jackson. (Gov. Tr. Exs. 3000, 1166 at 2). On June 18, 2020, 
shortly after depositing these funds, and prior to the government seizing 
$295,717.61 from the account pursuant to a Federal seizure warrant, Defendant 
Jackson withdrew $39,7000.00 from the account. (Gov. Tr. Ex. 1166).  
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Thus, the evidence at trial showed that Defendant Jackson obtained at least 
$39,700.00 as a result of the scheme. Accordingly, because $39,700.00 represents, 
at a minimum, a portion of the property that Defendant Jackson obtained as a 
result of the offenses upon which Defendant Jackson was convicted, the Court 
should impose a forfeiture money judgment in this amount. 
Conclusion 
For all the foregoing reasons, the United States respectfully requests that the 
Court issue a forfeiture money judgment against Defendant Jackson in the amount 
of $39,700.00. 
 
Respectfully submitted, 
 
RYAN K. BUCHANAN 
United States Attorney 
/s/NORMAN L. BARNETT 
Assistant United States Attorney 
Georgia Bar No. 153292 
norman.barnett@usdoj.gov 
 
 
 
 
 
 
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