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Home Court filings USA v. Crowther United States v. Casey David Crowther — M.D. Fla., No. 2:20-cr-114-JES-MRM Sentencing Memorandum and Motion for Variance by Casey David Crowther — USA v. Crowther (Dkt. 156, M.D. Fla. No. 2:20-mj-01094, docketed in No. 2:20-cr-00114)

Court filing

Sentencing Memorandum and Motion for Variance by Casey David Crowther — USA v. Crowther (Dkt. 156, M.D. Fla. No. 2:20-mj-01094, docketed in No. 2:20-cr-00114)

Filed June 23, 2021 in USA v. Crowther; one of 318 filings from this case.

Record facts

CourtU.S. District Court for the Middle District of Florida
Filed2021-06-23

U.S. District Court for the Middle District of Florida · No. 2:20-cr-00114 · Doc. 156 · 2021-06-23 · Docket on CourtListener

Full text

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IN THE UNITED STATES DISTRICT COURT 
FOR THE MIDDLE DISTRICT OF FLORIDA 
FORT MYERS DIVISION 
 
UNITED STATES OF AMERICA 
) 
) 
v.  
 
 
 
 
 
) 
 
 
 
 
 
 
) Criminal No. 2:20-cr-114-FTM-66MRM 
 
 
 
 
 
 
)   
CASEY DAVID CROWTHER 
 
) 
 
 
 
 
 
 
) 
Defendant.   
 
 
 
 
 
 
CASEY CROWTHER’S MEMORANDUM IN AID OF SENTENCING  
AND MOTION FOR VARIANCE  
 
Casey David Crowther respectfully, through his counsel, submits this memorandum 
in order to provide information to assist the Court with fashioning a sentence that is 
“sufficient but not greater than necessary” to achieve the statutory purposes of punishment 
and a just sentence.  Mr. Crowther also respectfully requests the Court to consider the 
multiple factors pursuant to 18 USC §3553(a)(1)-(7) that would warrant a variance and a 
sentence significantly below the guidelines range.  
I. 
INTRODUCTION 
Casey Crowther is a 35-year-old devoted father of 3, loving husband, local business 
owner, and valued member of the Fort Myers community. His family has lived in southwest 
Florida for generations and is well-known throughout the community, but Casey’s story is 
not that of the privileged family which has been portrayed.  Casey’s mom struggled with 
addiction and his father worked extremely long hours to provide for Casey and his younger 
sister.  Casey essentially raised himself and started roofing when he was just 15 years old 
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to assist with supporting the family.  He worked long hours as an apprentice roofer in the 
sweltering Florida sun to learn and master the family trade.  By all accounts, Casey is an 
extremely hard worker and took great pride in putting in an honest day’s work for an honest 
day’s pay.  He has put his heart, soul and all of his resources into building a successful 
roofing company that, at one point in time, employed over 200 employees.    
Although negative media coverage has painted Casey as the poster boy of Paycheck 
Protection Program (“PPP”) fraud, the reality of his charges is much different.  Target 
Roofing is a legitimate roofing business which qualified for and received one PPP loan.  
Unlike many other companies throughout the United States, Target Roofing was 
considered an essential business and remained open during the pandemic to continue to 
service its customers and maintain its employees.  Target Roofing implemented additional 
safeguards to protect workers and, under Casey’s supervision, the Company not only 
continued to accept roofing projects at a reduced price but continued to give back to the 
community, organizing and providing pallets of food to local food pantries during the 
global pandemic. See Attachment A.   
Unlike the majority of PPP cases nationwide, Casey paid his employees and spent the 
sum of the loan amount on allowable expenses during the Covered Period pursuant to 
forgiveness requirements as described within the CARES Act. Exs. A4, A5; Portinari Tr. 
at pp. 46:22-25, 47: 1-10; Knott Tr. at pp.12:8-25, 13:1-25, and 14:1-12. The loan was a 
performing loan at the time of his arrest and remains a performing loan on the books and 
records of Sanibel Captiva Community Bank.  Target Roofing has not submitted a 
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forgiveness application so there are no government funds involved.  This is not your typical 
federal fraud case.  The Government inserted itself into a performing loan – there are no 
loss amounts and there is no evidence that Casey ever intended to default on his loans with 
either the mortgage lender or the bank pursuant to the loan terms at the time of the 
application or thereafter. The guidelines range calculated within the PSR does not come 
close to accurately portraying the offenses. 
As stated in his letter to the Court, Mr. Crowther takes full responsibility for the 
mortgage fraud and deeply regrets his actions.  He respects the verdict of the jury in the 
PPP fraud case.  He deeply regrets buying the boat and is extremely remorseful for the 
devastating consequences his actions had on his family and his business.  He stands before 
the Court as a first-time offender with sincere remorse, embarrassment, and regret for 
making poor decisions that now overshadow decades of diligence and hard work, including 
years of building both a family and a successful local business that was fortunate enough 
to grow and employ so many within the community.  Through this submission, Casey 
would like to provide the Court with additional information to consider in formulating a 
just sentence. 
II. 
ANALYSIS OF STATUTORY FACTORS AS APPLIED TO THIS CASE 
 
A. 
Nature and Circumstances of the Offense, 18 U.S.C. §3553(a)(1) 
Mr. Crowther was arrested on September 2, 2020, for bank fraud in relation to his 
application pursuant to the PPP.  He never disputed the facts within the original indictment 
or the following superseding indictments surrounding the application for the bank funds or 
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the purchase of the boat.  Since the inception of this case, he has argued that this was a 
legal matter regarding statutory construction and the Small Business Administration 
(“SBA”) and Government’s misinterpretation of the CARES Act.  Because of the mass 
confusion regarding the CARES Act, this was not a frivolous endeavor.  Congress passed 
this legislation at an alarming rate with little to no guidance or parameters in place for 
lenders or borrowers. The SBA, the regulating government agency for this legislation, 
admitted to misinterpreting the CARES Act, resulting in a number of misleading Interim 
Final Rules and inaccurate guidance.  The guidance continues to be unclear. See 
Attachment B.  Unfortunately, there is no avenue in criminal proceedings to address these 
legal arguments prior to a trial.  As seen in other recent Eleventh Circuit cases, sometimes 
the prosecution’s interpretation of a statute is excessively broad and needs to be checked 
via the judicial branch.  See, e.g., Van Buren v. United States, No. 19-783, 2021 WL 
2229206 at *1 (U.S. 2021); Yates v. United States, 574 U.S. 528 (2015).  We would ask 
that Mr. Crowther’s constitutional right to go to trial not be held against him at sentencing.   
Mr. Crowther deeply regrets his decision to buy a boat during this timeframe and is 
remorseful about his poor accounting decisions. Because of his history of buying and 
selling boats, Mr. Crowther did not stop to think about the repercussions his actions would 
have on his family and employees and he deeply regrets what he has put them through. 
However, we have yet to find a case sentenced, or even charged, that is remotely similar to 
Mr. Crowther’s case.  Mr. Crowther’s case appears to be the only legitimate company 
prosecuted by the federal government who paid its employees in full during the covered 
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period pursuant to the forgiveness requirements of the CARES Act. The hundreds of 
criminal cases charged nationwide over the past year include overtly fraudulent statements 
on multiple PPP and/or Economic Injury Disaster Loan (“EIDL”) applications including 
fraudulent shell companies, false employee and payroll numbers, fake tax forms, and 
various other false statements.  In stark contrast, Mr. Crowther’s company Target Roofing 
is a legitimate company that utilized the actual number of employees, recorded the actual 
payroll numbers, and provided the actual documentation to support eligibility for the loan 
application. Not only was Target Roofing eligible for the loan, the Company paid the total 
sum of the loan proceeds on payroll and other allowable expenses pursuant to the 
forgiveness requirements of the CARES Act. Target Roofing has not applied for 
forgiveness. Non-disputed trial testimony proved that the loan remains a performing loan 
on the books and records of Sanibel Captiva Community Bank. As such, there are no loss 
amounts associated with the loan, no demand has been made for payment, and no default 
provision has been exercised.   
Mr. Crowther took full responsibility for his actions regarding the purchase of the 
St. James City residence and pled straight up to the mortgage fraud charges prior to trial 
and without the benefit of a plea agreement. He was charged with mortgage fraud in a 
superseding indictment after refusing to plead guilty to the PPP fraud for the reasons stated 
above.  But for the PPP fraud charges, it is highly unlikely that a loan application for a 
home where the loan was in good standing, the loan payments were being timely made, 
and there were no loss amounts would be prosecuted as a federal crime.  Mr. Crowther 
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discussed the purchase of the Saint James City property with his mortgage broker prior to 
entering into a contract. During those discussions, Mr. Crowther informed the mortgage 
broker of his credit score and the intended down payment of 50%.  At this time the 
mortgage broker informed Mr. Crowther that he would have no problem originating a loan. 
It was not until Mr. Crowther was already under contract and his due diligence period had 
expired that he was notified that the down payment had to be funded out of one account. 
Mr. Crowther then made an extremely poor decision to alter the bank records. Mr. 
Crowther had the funds in multiple bank accounts, including proceeds from the Jade 
property that he had just sold, accounts receivable, his corporate account and others but he 
changed the bank documents to reflect that the down payment came from a single account. 
It should be noted that all the monies were funded by Mr. Crowther on the date of closing.  
 Even in light of this poor decision, it is clear that Mr. Crowther never intended to 
defraud the lender.  He put a 50% down payment on the home ($686,732.56); someone 
having the intent to walk away from a mortgage would never provide that much money as 
a down payment.  Mr. Crowther paid his mortgage payments on time and he would have 
continued to pay the mortgage payments for the lifetime of the loan so that he could live in 
his dream home and raise his kids near the water. Even following the indictment, Angel 
Oak Mortgage company did not default the loan and it remained in good standing until the 
property was sold.  After his arrest, the 3653 San Carlos Drive residence was sold for 
approximately $1,300,000 on November 22, 2020.  The mortgage lender, Angel Oak, 
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received full repayment of the loan amount ($640,381.21). Unlike most federal fraud cases, 
the loss amount for the mortgage fraud is $0.   
The nature and circumstances of both instant offenses are unique in that the victims 
suffered no loss and that Mr. Crowther never intended to harm the victims or create a loss.  
He made poor decisions and has paid for those poor decisions but the typical intent to 
defraud and injure characteristic of most federal fraud cases is lacking here.   
  
B.  Characteristics of the Defendant, 18 U.S.C. §3553(a)(1)  
 
 Mr. Crowther has no significant prior criminal history and, with the exception of 
these offenses, has led an exemplary life.1  He grew up in the Fort Myers area and currently 
resides here with his wife and three young children.  He is a football and baseball coach, a 
local businessman, and has served on the boards of local charities. Mr. Crowther is 
dedicated to his wife and children. He adores his children and spends a quality amount of 
time with them -- coaching sports, attending dance recitals, and spending the weekends 
fishing and hunting. Mr. Crowther is also very passionate about giving back to his 
community.  He’s been a football coach for the last 6 years and a baseball coach for the 
last seven 7 years. When the North Fort Myers Knights needed a coach this past year, Mr. 
Crowther volunteered even though his son played for a different team.  Steven Brown, the 
Vice President and Director of Athletics for the North Fort Myers Junior Football 
 
1 Mr. Crowther’s previous interactions with law enforcement appear to be induced by alcohol 
which he acknowledges is an issue that has been a growing problem for many years and one that 
he is currently addressing via alcohol counseling.   
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Association, affiliated with Pop Warner Youth Football, praises Mr. Crowther’s coaching 
talent and integrity:  
I met Casey Crowther in the summer of 2017 and have since often interacted 
with him in his roles as a coach, parent, volunteer, and sponsor. Casey has 
done an extraordinary amount of service for the players and families in our 
organization. At the end of each season, we send a survey to the parents of 
each team to ask for feedback on our coaches. This happened after Casey’s 
case became very public. Even knowing what they knew, all twenty-eight 
parents gave Casey the highest possible scores and asked that he be retained 
as head coach for next year.  
 
When Mr. Crowther is not coaching or spending time with his family, he is at work.  
He has been working in the roofing business since he was a kid where he learned the trade 
from his dad.  By all accounts, Mr. Crowther is an extremely talented roofer who works 
incredibly hard and is passionate about his trade.  Over the past 5 years, he has dedicated a 
massive amount of time, energy, and resources into growing Target Roofing into a 
successful community business.  Target Roofing is more than just a job, it is Mr. 
Crowther’s passion.  He started this project in a garage near downtown Fort Myers with 2 
employees and grew it over the next 5 years to be a business with over 200 employees. At 
the inception of the company, he refused distributions in order to pay his business partner 
back first and when financial times got hard, he sold his home and other investments to 
ensure that the business survived.  Mr. Crowther considers the Target Roofing staff his 
family and deeply regrets the fatal consequences these charges have had upon his business 
and his reputation.  The multiple letters from the Target Roofing staff tell a story of a kind 
and compassionate man who cares greatly for his employees. The letters from vendors and 
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customers show that Mr. Crowther has an exceptional reputation in the construction 
community for his hard work, integrity and technical skills.  The Project Manager for Lee 
County School District Construction Services Department, Stephen Hanna, was highly 
impressed with Mr. Crowther’s roofing work at North Fort Myers High School and Cypress 
Lake High School.  He writes:  
At the end of every project, I fill out an assessment of the contractor.  I gave 
Casey top scores in every category.  He is trustworthy, honest, and a pleasure 
to deal with.  If it were up to me, I would certain[ly] hire Target Roofing 
again. I remain grateful for Casey’s personal contributions from Day One. 
With seventeen years of experience, I state with confidence that Casey is a 
talented roofer and exemplary human being all around.    
 
In addition to his work, Mr. Crowther is also passionate about giving back to the 
community and helping others.  He integrates volunteer work into both his personal and 
work life.  Dan Beiter, the President of Builders Care, the charitable arm of the Building 
Industry Association writes: 
Casey provided free services to multiple elderly and struggling individuals. 
For one resident with multiple sclerosis, Casey’s team built an accessibility 
ramp. He sent a truck to pick up a donated refrigerator. Without fail, Casey 
was responsive and eager to be of service. Casey so impressed our 
organization that we offered him a seat on our Board of Directors. He said 
yes and proceeded to render outstanding service. He actively participated in 
discussions, offering whatever help or creative solutions he could.  
 
Whether Mr. Crowther is volunteering his time to coach kids, building roofs after 
the devastation of a hurricane, providing roofing to veterans, offering his home to a woman 
after her house was destroyed by a hurricane, providing pallets of food to the community 
during a global pandemic, loaning money to an employee so he can buy an engagement 
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ring, giving a friend a job, or providing special training to an employee, the one theme that 
runs through the letters of support provided to the Court is Mr. Crowther’s generosity, 
kindness, and service to his community.  He is a man who has made mistakes but by all 
accounts, he is a good person who contributes greatly to his community, his company, and 
his family.     
Mr. Crowther’s desire to give back did not start at the inception of this case and it 
will not end after his sentencing.  Mr. Crowther has been working closely with Prison 
Professors Charitable Corporation, a charitable organization dedicated to critical prison 
reform that creates programs to teach and inspire people in prison and at-risk youth 
valuable life skills.  Mr. Crowther created a course for prisoners to obtain critical trade 
skills in preparation for their return to society.  The online version of his class, “How People 
in Prison can Prepare for Roofing Careers: From an Expert Job Creator” can be viewed by 
more than 100,000 people in jails and prison.  See Attachment C.  
C.   
To reflect the seriousness of the offense, to promote respect for the law, and to 
provide just punishment for the offense. 18 U.S.C. § 3553(a)(2)(A).  
 
 
Mr. Crowther understands the seriousness of his offenses, but in assessing a “just” 
punishment, we ask the Court to consider that these were non-violent offenses committed 
by a man with no significant prior criminal history that netted zero loss to the victims. He 
has been working diligently to pay off his debts and make his victims whole, recently 
selling the newly constructed Target Roofing building so that he could pay off the existing 
mortgage and the entire line of credit that he had with Sanibel Captiva Community Bank 
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to minimize any financial risk to the bank.  He has also been working diligently to keep his 
business afloat and his staff employed. Target Roofing was once a highly successful 
business, but it is currently struggling to remain viable.  There are many factors involved 
in the decline including the damage to the company’s reputation from the criminal case, 
the targeted attacks by competitors, and the significant supply shortage created by the 
pandemic.  Mr. Crowther moved the company to a barn on his personal property and is 
working fifteen hours a day to ensure that his employees have a job and a paycheck. See 
Attachment D. The possible loss of his business that he spent the last 5 years of his life 
building, the inevitable loss of his contractor’s license which is the only career he has ever 
known, the significant amount of money still owed on the loan, the loss of his home, and 
the substantial harm to his reputation are all significant punishments.   
D. 
To afford adequate deterrence to criminal conduct. 18 U.S.C. §3553(a)(2)(B). 
 
 
The prosecutions brought against Mr. Crowther have devastated him personally, 
professionally, and financially. The charges and intense negative media coverage 
surrounding the case have had a severe detriment on the business. Target Roofing lost 80% 
of its revenue since the inception of this case.  Mr. Crowther paid his employees pursuant 
to the forgiveness requirements of the CARES Act yet he remains personally liable for the 
outstanding $2 million loan.  Target Roofing was unable to apply for additional money via 
government programs which could have substantially assisted his business in the aftermath 
of the pandemic, where it is almost impossible to obtain roofing materials in order to 
complete projects.  Mr. Crowther, who was always proud of his ability to provide financial 
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support to his immediate and extended family, is now in the process of losing the vast 
majority of his assets in order to make amends. A lengthy jail sentence is not called for in 
this case and would not further the statutory goals of sentencing. As a result of this widely-
reported case, the public now understands what can happen when the full prosecutorial 
force of the United States government is brought down upon an individual, and would-be 
violators have been generally deterred from engaging in similar conduct. 
E. 
Protecting the public from further crimes. 18 U.S.C. § 3553(a)(2)(C) 
 
 
Mr. Crowther does not present a risk of recidivism.  His age, lack of record, 
supportive family, and employment history show there is an extremely low risk that he will 
recidivate.  Mr. Crowther took responsibility for the fake documents submitted to the 
mortgage lender, but importantly he also paid the mortgage payments on time for the life 
of the loan.  If he had not sold the home after his arrest, he would still be paying the 
mortgage payments. Mr. Crowther made a poor decision purchasing the boat but the fact 
that he paid his employees during the covered period is significant.  Unlike the majority of 
PPP prosecutions nationwide, the company qualified for the loan and the employees were 
paid.   
Since his arrest, Mr. Crowther has been working diligently with the bank to 
minimize the bank’s risk.  He sold the new building to pay off the line of credit and is 
working to make loan payments.  The mortgage loan has been paid in full.  These actions 
demonstrate that he is unlikely to commit any further illegal acts.  The Court can consider 
the low risk of recidivism when fashioning its sentence.  
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 F. 
Kinds of Sentences Available, 18 U.S.C. §3553(a)(4)  
 
The guideline imprisonment range calculated in the PSR is not commensurate to the 
crimes. Since the offense is a Class B felony, Mr. Crowther is ineligible for probation, 
however there are a number of sentences that the Court could impose to allow Mr. Crowther 
to continue to operate his business, which is the only way that he will be able to pay the 
loan back to the bank, keep Target Roofing viable, pay vendors, and keep his staff 
employed.  The Court could impose a sentence of time served with home detention with 
work restrictions or other conditions set by the Court to reach a just sentence. This 
suggestion is not one to nullify Mr. Crowther’s conduct, but to ensure that the loan is paid 
back to the bank and that Target Roofing’s staff remains employed.  A period of significant 
incarceration would not benefit anyone in this case because it would result in Mr. Crowther 
closing Target Roofing, resulting in the loss of jobs and income for Target employees and 
the inability to pay back over 30 southwest Florida vendors. It would also destroy the only 
source of income and ability to pay the loan back to Sanibel Captiva Community Bank. 
This sentence would allow Mr. Crowther to pay restitution and continue to be a 
contributing member of society without being a financial burden to an already overly 
crowded prison system still suffering from the ramifications of COVID-19. 
This type of sentence is not uncommon. On July 7, 2017, Judge Corrigan gave a 
sentence of time served with 5 years of supervised release to Rashaad Simar Jones, a co-
defendant in a drug conspiracy case that involved the trafficking of multiple kilograms of 
cocaine, who faced an applicable guideline range of 70 to 87 months.  See United States v. 
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Jones, et al, 3:16-cr-00104.  Judge Corrigan also required Mr. Jones to participate in a 365 
day home detention program. This sentence was given absent a 5K motion for downward 
departure.  This variance was granted based upon Mr. Jones’ good character and the Court 
found that this sentence that was sufficient but not greater than necessary to achieve the 
statutory purposes of punishment and a just sentence. 
G. 
Need to Avoid Unwarranted Sentencing Disparities  
We would ask the Court to take into consideration not only the sentences that have 
been given in the few PPP cases that have been prosecuted but also the Government’s 
disparate charging decisions.  We have researched PPP cases and sentences across the 
nation. We have yet to find a case sentenced, or even charged, that is remotely similar to 
Mr. Crowther’s case.  The criminal cases charged nationwide include overtly fraudulent 
statements on multiple PPP loan and EIDL applications including fraudulent shell 
companies, false employee and payroll numbers, fake tax forms, and various other false 
statements.  In stark contrast, Mr. Crowther’s company Target Roofing is a legitimate 
company that utilized the appropriate number of employees, recorded the appropriate 
payroll numbers, and possessed the appropriate documentation to support eligibility for 
application of the loan.  Target Roofing also paid its employees and spent well over the 
sum of the loan amount on allowable expenses during the Covered Period.  Yet, Mr. 
Crowther’s sentencing guidelines are starkly disparate from the PPP cases recently 
sentenced:   
United States v. Tarik Jaffaar, No. 1:20-cr-185-CMH, Eastern District of Virginia  
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• Defendant received twelve (12) months imprisonment. 
• Mr. Jaffaar submitted eighteen (18) PPP loan applications for four businesses, which 
were merely shell companies, to twelve financial institutions.  
• The PPP loan applications included fake employment tax returns and payroll 
documents which claimed the business had a number of employees. 
• Of the approximately $6.6 million sought, the financial institutions disbursed 
approximately $1.4 million. 
• Additionally, between April 7, 2020, and April 15, 2020, the defendant and his wife 
submitted two EIDL loan applications for two of the shell entities to the SBA. As a 
result, one $10,000 EIDL advance was obtained from the SBA. 
The defendant and his wife were arrested in the parking garage across from 
Terminal 7 of John F. Kennedy International (“JFK”) airport with 18 bags. The 
defendant had both his United States and Moroccan passports on his person. Ms. 
Jaworska had her United States and Polish passports on her person. In the various 
bags, law enforcement found $49,875.65 in cash, approximately 14 cell phones, and 
multiple laptops. 
• The defendant did not pay any payroll with funds received. 
United States v. Shahank Rai, No. 1:21:cr-00009, Eastern District of Texas 
• Defendant received twenty-four (24) months imprisonment.  
• The defendant filed 2 PPP loan applications seeking $10 million and $3 million 
respectively. 
• The defendant claimed to have 250 employees earning wages in each application 
when, in fact, no employees worked for his purported business.  
• The defendant did not pay any payroll with funds received.  
United States v. Latoya Stanley and Johnny Philus, No. 1:21-cr-20067, Southern District 
of Florida. 
 
• Defendants were sentenced to eighteen (18) and thirty (30) months respectively. 
• The defendants filed four (4) PPP and EIDL loan applications claiming nonexistent 
employees and payroll and received $1.1 million.  
• The defendants resurrected defunct corporations to file applications and used 
fraudulent bank statements in support of the application.  
• The defendants also filed EIDL loans claiming non-existent farming land.    
• Investigators found notebooks full of personal identification information and over 
70 credit cards in the names of third parties. 
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• The defendant did not pay any payroll with funds received. 
United States v. Julio Lugo and Rosenide Venant, No. 8:21-mj-01295, Middle District of 
Florida (Tampa) 
 
• Julio Lugo received 42 months imprisonment. 
• He submitted at least seventy (70) false and fraudulent loan applications seeking 
PPP and EIDL funds.  
• The fraudulent loan applications requested more than $5.8 million, including for 
shell companies established by Lugo, Venant, and their relatives.  
• The conspirators also secured coronavirus relief funds for a defunct tax-preparation 
company that Lugo had previously used to perpetrate a tax fraud in or around 2015.  
• The defendant paid off a luxury vehicle, spent more than $62,000 at casinos, and 
for other personal purposes. Additionally, the conspirators withdrew at least 
$320,000 in cash. Lugo publicized the misuse of the SBA funds in a Facebook video 
featuring a hotel room littered with $100 bills and at least $5,000 in merchandise 
from Louis Vuitton. 
• The defendant did not pay any payroll with funds received. 
United States v. Nadine Consuelo Jackson, No. 3:20-cr-00112-MJN, Southern District of 
Ohio 
 
• Defendant received twenty-four (24) months imprisonment.  
• Ms. Jackson applied to First Home Bank for a PPP loan of $1,315,491.12 (received 
$1,021,300) and also applied for an EIDL loan. 
• Submitted false Wage and Tax Reports and false personal tax returns. 
• Submitted a second PPP loan application for $1,236,817.  
• The defendant did not pay any payroll with funds received. 
The Justice Department has also used prosecutorial discretion when prosecuting 
legitimate companies.  On January 12, 2021, the District of California entered into a civil 
settlement with SlideBelts, Inc., an internet retail company who lied about bankruptcy on 
its PPP application. https://www.justice.gov/usao-edca/pr/eastern-district-california-
obtains-nation-s-first-civil-settlement-fraud-cares-act. The company and Brigham Taylor, 
the company’s president and CEO, have agreed to pay the United States a combined 
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$100,000 in damages and penalties to resolve allegations that they committed fraud. 
Similar to Mr. Crowther’s case, there was no loss.   
Mortgage Fraud Convictions 
In 2010, the middle of the mortgage crisis, the government prosecuted a mortgage 
fraud conspiracy case in the Fort Myers Division involving six defendants, eight properties, 
multiple straw buyers, numerous sham companies, and over $4.2 million in loss to financial 
institutions. United States vs. Troy Bossert, et al., No. 2:10-cr-00031.   The conspirators 
sought properties that were for sale by owner and then negotiated a purchase price on behalf 
of third-party buyers.  The conspirators, on behalf of the third party buyers, would provide 
false information to the lenders including fake cashier’s checks, falsified bank statements, 
and doctored W-2 forms.  The defendants created sham companies to receive the closing 
funds for the properties and the funds were then distributed to the individual defendants.  
The conspirators would then direct the straw buyers to make three mortgage payments prior 
to defaulting on the loans.   
 
For their roles in the conspiracy, Steven Petrovich, a Cape Coral Police Officer, 
received 24 months imprisonment; Steven Reese received 18 months imprisonment; Ryan 
O’Brien received 15 months imprisonment; Troy Bossert received 18 months 
imprisonment; and, Tyler Forrey received 18 months imprisonment.  By contrast, Mr. 
Crowther is significantly less culpable than the defendants in the Bossert case.  Mr. 
Crowther’s crime centered upon one transaction involving his own home, not eight (8) 
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properties.  Mr. Crowther paid his mortgage payments on time and there were no loss 
amounts involved.   
 
In United States v. Thomas Fendick, No. 2:17-cr-00051-SPC, the defendant used a 
straw buyer to orchestrate the short sale of his personal residence causing an actual loss of 
approximately $445,959.18 to the lender.  Mr. Fendick was sentenced to time served (one 
day) and house arrest with the ability to attend work.  Mr. Fendick was a small business 
owner and the Court’s sentence allowed him to save his business and make restitution 
payments to the victim.  Although there is currently no loss to the bank, Mr. Crowther 
would like the opportunity to pay back the loan with Sanibel Captiva Community Bank.  
H. 
Restitution  
  
Mr. Crowther is going to have to pay the loan to Sanibel Captiva Community Bank.  
He requests time served and a period of supervised release with conditions so that he can 
continue to work and pay off his debts.  Mr. Crowther is the sole owner of Target Roofing 
and the company will most likely not survive in his absence, creating a loss of over 40-50 
community jobs. A term of imprisonment would hinder, if not destroy, any opportunity 
Mr. Crowther has to make the loan payments. He is asking the Court to allow him to keep 
the business that he has built so he can pay the loan and maintain some semblance of a life 
post-conviction.     
V. 
ADVISORY GUIDELINES CALCULATIONS 
As the Court is aware, pursuant to United States v. Booker, 543 U.S. 220 (2005), the 
guidelines are solely advisory in nature.  See, e.g., Moore v. United States, 871 F. 3d 72, 
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74 (1st Cir. 2017) (noting that Booker made the guidelines advisory). The Pre-Sentencing 
Investigation Report (the “PSR”) calculates the offense level to be a total offense level of 
34 and a criminal history category of I with the guideline imprisonment range from 151 to 
188 months.  As explained below, the total offense level calculated in the PSR is incorrect; 
the correct offense level calculation results in a total offense level of eight with a guideline 
range of 0 – 6 months. 
First, Mr. Crowther’s financial status continues to change because of supply chain 
interruptions and material shortages in the construction industry. This is a direct result of 
the pandemic that has had (and is continuing to have) a devastating financial impact on Mr. 
Crowther’s business and his ability to finish roofing projects and collect accounts 
receivable.  See Attachment E. 
Second, the loss amounts should be calculated at zero. Intended loss is defined as 
"pecuniary harm that the defendant purposely sought to inflict." Following the 2015 
amendment, that specifically includes a subjective element. USSG App. C, amend. 792 
(effective Aug. 1, 2015).  In this context, “[o]btaining a loan fraudulently is different from 
stealing property outright, because defendants who fraudulently obtain loans often intend 
to repay them in full.”  United States v. Harris, 597 F.3d 242, 254 (5th Cir. 2010) (citing 
United States v. Henderson, 19 F.3d 917, 928 (5th Cir. 1994)).  Thus, “where the defendant 
intends to repay the loan or replace the property, the intended loss is zero.”  Id.; United 
States v. Kraus, 656 Fed. Appx. 736, 739 (6th Cir. 2016) (“[i]n the context of loan-related 
fraud, ‘intended loss is the amount the defendant subjectively intended not to pay.’”) 
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(citations omitted); United States v. Haddock, 12 F.3d 950, 963 (10th Cir. 1993) 
(government failed to prove intended loss where evidence suggested the defendant 
intended to repay loans); United States v. Monk, No. 2:20-CR-22-WKW, 2020 U.S. Dist. 
LEXIS 121489 *22 (M.D. Ala. July 10, 2020) (no intended loss where government 
presented no evidence of intended loss and, moreover, the evidence established that 
the defendant intended to benefit the victim by using loan proceeds to delay reporting 
of separate loan losses, in the hopes that the delay would buy the victim time to 
increase its assets to cover is losses); United States v. Hughes, 775 F. Supp. 348, 351-52 
(E.D. Cal. 1991) (refusing sentencing enhancement where falsified loan applications 
resulted in no loss, because “’[g]ross receipts are not the same thing as ‘loss.’”). 
All evidence shows that Mr. Crowther always intended to repay the PPP loan to 
Sanibel Captiva if the loan was not forgiven: 1) the loan remains a performing loan on the 
books and records of Sanibel Captiva Community Bank; 2) Target Roofing paid its 
employees the sum of the loan amount on payroll expenses during the Covered Period as 
required by the CARES Act; 3) the loan was sufficiently collateralized to create little to no 
risk to the bank; and 4) Mr. Crowther remains responsible for the loan amount.  There is 
no evidence, much less a preponderance of the evidence, to suggest otherwise.  As a result, 
there is no intended loss. Similarly, there is no evidence of any actual loss, which means 
“the reasonably foreseeable pecuniary harm that resulted from the offense.”  See U.S.S.G. 
§ 2B1.1 n.3(A)(i).  The loan remains a performing loan on the books and records of Sanibel 
Captiva Community Bank.  
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Although there are currently no SBA funds involved (Target Roofing never applied 
for forgiveness and the loan remains a performing loan with the lender), to the extent that 
the Court applies the government benefits rule, then the amount of any loss should, 
consistent with that rule, exclude all amounts that Target Roofing spent on the intended 
uses of the loan (including payroll, mortgage interest payments and other allowable 
expenses proven at trial through bank records) and include only the monies “diverted to 
unintended uses.”  See U.S.S.G. § 2B1.1 n.3(F)(ii).  Any such loss should be further 
reduced by the value of Mr. Crowther’s loan payments.  See United States v. Near, 708 
Fed. Appx. 590, 603-604 (11th Cir. 2017); (affirming finding of no loss, despite misuse of 
federal grant money, where value of defendant’s services exceeded the amount of any loss 
suffered by the government); see also U.S.S.G. § 2B1.1 n.3(E)(i) (“Loss shall be reduced 
by the following: The money returned, and the fair market value of the property returned 
and the services rendered, by the defendant or other persons acting jointly with the 
defendant, to the victim before the offense was detected”).  The evidence at trial showed 
that Mr. Crowther paid well over the sum of the loan in allowable expenses during the 
Covered Period.   
Third, the PSR incorrectly applies a 2-level sentencing increase for abuse of trust.  
The case law is clear - the victim is the bank, not Target Roofing’s management team and 
employees.  United States v. Garrison, 133 F.3d 831 (11th Cir. 1998) contains an extended 
discussion of what qualifies as a position of trust.  Among other things, the court held that 
“’the abuse of trust enhancement applies only where the defendant has abused 
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discretionary authority entrusted to the defendant by the victim’; arm’s length business 
relationships are not available for the application of this enhancement.”  Id. at 839 
(citations omitted).  As a result, it appears that Probation relies upon a faulty premise to 
apply this increase in this case, because the bank (not Target Roofing’s management team 
and employees) is the victim. See also United States v. Broderson, 67 F.3d 452 (2d Cir. 
1995); United States v. Porcelli, 440 Fed. Appx. 870, 876-77 (11th Cir. 2011)(citing 
Garrison as good law for the requirement to view abuse of trust from the perspective of 
the victim of the crime); United States v. Evans, 370 Fed. Appx. 829, 832 (9th Cir. 2010) 
(sentence enhancement for abuse of trust was reversible plain error, despite defendant’s 
failure to raise the argument below, because the district court did not apply the 
enhancement from the government’s perspective, where the government was the 
victim, and defendant was not in a position of trust from the perspective of the 
government). It is also important to note that the trial testimony and exhibits confirmed 
that the employees were paid during the Covered Period.   
The multiple letters submitted to the Court from current and former Target Roofing 
employees also contradict this increase, including the excerpt from Evelyn Portinari:  
Your Honor, I can report that Casey’s employees love him and followed the 
trial closely.  We all know that Casey is a kind-hearted selfless person who 
cares deeply about the people around him.  I will continue to work for Casey 
with great pride. I hope this Court will consider Casey’s record of service to 
others and hand down a lenient sentence.  
 
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Moreover, the PSR does not identify the Target Roofing employees as 
victims. Nor were any of the Target employees notified of their rights as victims 
pursuant to the Crime Victim’s Rights Act as required by law. 
Fourth, the PSR incorrectly applies a 2-level increase for sophisticated means. For 
purposes of subsection (b)(10)(C), "sophisticated means" means especially complex or 
especially intricate offense conduct pertaining to the execution or concealment of an 
offense. The offense that the defendant was charged with in the Second Superseding 
Indictment is making a false statement on a loan application and utilizing the loan proceeds 
to purchase a boat and make a promissory note payment.  The conduct discussed in the 
PSR as sophisticated, the 39 employees, was not charged as part of the conduct of the 
scheme to defraud, occurred months after the execution of the offense, and had absolutely 
no bearing on the execution or the concealment of the offense charged.  In fact, because 
Target Roofing never applied for forgiveness of the loan, the conduct is completely 
irrelevant. The PSR attempts to hold Mr. Crowther accountable for a crime that was never 
charged or even committed.   
Fifth, the PSR incorrectly applies a 2-level increase for five means of identification.  
Crowther objects to this enhancement because the identification documents do not meet 
the definition of “means of identification” as defined by the guidelines.   Effective 
November 1, 2009, the Sentencing Commission amended the commentary to §2B1.1(b)(2) 
to expand the definition of victim in cases involving a means of identification. The 
guidelines incorporate the statutory definition of “means of identification” from 18 U.S.C. 
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§ 1028(d)(7) but require that “such means of identification shall be of an actual (i.e., not 
fictitious) individual, other than the defendant or a person for whose conduct the defendant 
is accountable under §1B1.3 (Relevant Conduct).” The government’s entire theory at trial 
was that the social security numbers were fake and the individuals were not actual 
individuals.  As such, this increase does not apply.  
Sixth, the PSR incorrectly applies a 2-level increase for obstruction of justice. It is 
unclear how statements made by defense counsel in defense of her client during Rule 408 
settlement negotiations can be imputed on the defendant as an obstruction of justice.  This 
adjustment would effectively stop defense counsel from ever trying to settle a case pre-
indictment or otherwise.  Furthermore, confusion regarding the opening of the account 
containing the loan funds remains on the trial record.  According to Government Exhibit 
#100, Sanibel Captiva Community Bank employee Diane Jefferson opened an account on 
behalf of Target Roofing with account number 290863331 on March 23, 2020, a few weeks 
prior to the submission of the loan application on April 13, 2020. According to Government 
Exhibit #104, bank employee Kristin DiIorio opened a third account for the company with 
account number 29086781 on April 10, 2020, just a few weeks after a second account was 
opened.   
The PSR’s statement that Mr. Crowther made a misrepresentation to the bank is 
inaccurate.  Mr. Crowther provided letters of good standing from the bank and vendors to 
customers after charges were brought. See Attachment F.  Probation’s inference that Mr. 
Crowther made a misrepresentation to the bank is incorrect.  Second, the letter is 100% 
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accurate.  Mr. Crowther and Target Roofing’s bank accounts remain in good standing to 
this day; the bank’s representative testified to this effect at trial.   
Seventh, Mr. Crowther deserves acceptance of responsibility for his mortgage fraud 
plea.  He should not be punished for exercising his constitutional right to a jury trial 
regarding the interpretation and conflicting guidance surrounding the implementation of 
the CARES Act, a legal issue that the government itself found confusing.  
Based on the foregoing, it is clear that the correct offense level calculation results 
in a total offense level of eight with a guideline range of 0 – 6 months. 
VI. 
CONCLUSION 
 
We respectfully request that this Court sentence Mr. Crowther to a period of time 
served with supervised release and restrictions such as home confinement and work release.   
 
 
 
 
Respectfully Submitted, 
 
 
 
 
/s/ Nicole Hughes Waid  
Nicole Hughes Waid  
FISHERBROYLES LLP 
Florida Bar #0121720 
625 Tamiami Trail North, Suite 203 
Naples, FL 34103 
P: (202) 906-9572 
E: Nicole.waid@fisherboyles.com 
 
CERTIFICATE OF SERVICE 
 
I, Nicole H. Waid, attorney for Casey David Crowther, do hereby certify that 
I have, this day, filed the foregoing with the Clerk of Court via the CM/ECF system, 
which has caused a true and correct copy to be served on all counsel of record.  
 
/s/ Nicole H. Waid____ 
Nicole H. Waid, Esq.  
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