Indictment returned in open court as to Denis Casseus (1) count(s) 1-2, 3-4, 5 — USA v. Casseus (Dkt. 1, M.D. Fla.)

Record facts

U.S. District Court for the Middle District of Florida · No. 2:23-cr-00009-KCD-DNF · Doc. 1 · 2023-01-25 · Docket on CourtListener

Full text

Case 2:23-cr-00009-KCD-DNF Document1_ Filed 01/25/23 Page 1of12 PagelD 1

UNITED STATES DISTRICT COURT 3 JAN ox
MIDDLE DISTRICT OF FLORIDA BJAK25 PH 3 27

FORT MYERS DIVISION US.dISTRICT couar
MIDDLE DIS : TRI C T OF re IDA
FORT MYERS FLORIDA”

UNITED STATES OF AMERICA

" CASE NO. 2:23-cr- V1 ery,
18 U.S.C. § 1344

DENIS CASSEUS 18 U.S.C. § 1014
18 U.S.C. § 1957

INDICTMENT
The Grand Jury charges:
COUNTS ONE AND TWO
(Bank Fraud)

A. Introduction

At times material to this Indictment:

1. Denis Casseus was a resident of Cape Coral, Florida, who served as
president and registered agent of Best Filing Tax and Multi Services, Inc. and Best
Cars Dealer, Inc.

2. Best Filing Tax and Multi Services, Inc. was a purported Florida
corporation controlled by Denis Casseus with a stated business address in Oakland,
Florida. Best Filing Tax and Multi Services, Inc. opened a bank account at a
federally insured financial institution, Fifth Third Bank. Denis Casseus was the sole
signatory on the bank account.

a, Best Cars Dealer, Inc. was a purported Florida corporation controlled
by Denis Casseus with a stated business address in Fort Lauderdale, Florida. Best

Cars Dealer, Inc. opened a bank account at a federally insured financial institution,
Case 2:23-cr-O0009-KCD-DNF Document1 Filed 01/25/23. Page 2 of 12 PagelD 2

Fifth Third Bank. Denis Casseus was the sole signatory on the bank account.

4, The United States Small Business Administration (“SBA”) was an
executive-branch agency of the United States government that provided support to
entrepreneurs and small businesses. The mission of the SBA was to maintain and
strengthen the nation’s economy by enabling the establishment and viability of small
businesses and by assisting in the economic recovery of communities after disasters.

5. As part of this effort, the SBA enabled and provided for loans through
banks, credit unions, and other lenders. These loans had government- backed
guarantees.

6. The Coronavirus Aid, Relief, and Economic Security (“CARES”) Act
was a federal law enacted in or around March 2020 designed to provide emergency
financial assistance to the millions of Americans who were suffering the economic
effects caused by the COVID-19 pandemic. One source of relief provided by the
CARES Act was the authorization of forgivable loans to small businesses for job
retention and certain other expenses, through a program referred to as the Paycheck
Protection Program (“PPP”).

7. To obtain a PPP loan, a qualifying business was required to submit a
PPP loan application, which was signed by an authorized representative of the
business. The PPP loan application required the business (through its authorized
representative) to acknowledge the program rules and make certain affirmative
certifications in order to be eligible to obtain the PPP loan. In the PPP loan

application (SBA Form 2483), the small business (through its authorized

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representative) was required to state, among other things, its: (a) average monthly
payroll expenses; and (b) number of employees. These figures were used to
calculate the amount of money the small business was eligible to receive under the
PPP.

8. PPP loan applications were processed by a participating lender. Ifa
PPP loan application was approved, the participating lender funded the PPP loan
using its own monies, which were 100% guaranteed by the SBA. Data from the
applications, including information from the borrower, the total amount of the loan,
and the listed number of employees, was transmitted by the lender to the SBA in the
course of processing the loan.

9. PPP loans proceeds were required to be used for certain permissible
expenses, including payroll costs, mortgage interest, rent, and utilities. Under the
applicable PPP rules and guidance, the interest and principal on the PPP loan was
eligible for forgiveness if the business spent the loan proceeds on these expense items
within a designated period of time and used a certain portion of the loan towards
payroll expenses.

10. Fifth Third Bank (“the Lender’) was a financial institution federally
insured by the Federal Deposit Insurance Corporation (“FDIC”) with branches in
Lee County, Florida. The Lender participated in the SBA’s PPP as a lender and, as
such, was authorized to lend funds to eligible borrowers under the terms of PPP.

B. The Scheme to Defraud

11. Starting in or about February 2021, and continuing through on or about

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March 4, 2021, in the Middle District of Florida, and elsewhere, the defendant,
DENIS CASSEUS,

did knowingly and intentionally execute, and attempt to execute, a scheme and

artifice to defraud a financial institution, and to obtain monies, funds, credits, assets,

and other property owned by, and under the custody and control of, a financial

institution, by means of materially false and fraudulent pretenses, representations

and promises.

Cc. Manner and Means of the Scheme

12. The manner and means by which the defendant sought to accomplish
the scheme and artifice to defraud included, among others, the following:

a. It was part of the scheme and artifice to defraud that the defendant
would and did submit and cause the submission of a false and fraudulent PPP loan
application to the Lender on behalf of Best Filing Tax and Multi Services, Inc.
seeking a PPP loan through the SBA.

b. It was further part of the scheme and artifice to defraud that the
defendant would and did make and cause to be made material false, fraudulent, and
misleading representations to the Lender and SBA related to the use of the PPP
funds in the PPP loan application on behalf of Best Filing Tax and Multi Services,
Inc. submitted on or about February 22, 2021.

c. It was further part of the scheme and artifice to defraud that the
defendant would and did represent that all SBA PPP loan proceeds would be used by
the defendant only for business related purposes of Best Filing Tax and Multi

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Services, Inc. as specified in the loan application.

d. It was further part of the scheme and artifice to defraud that the
defendant would and did certify that the PPP funds acquired from the requested loan
would be used to retain workers and maintain payroll or make mortgage payments
lease payments, and utility payments on behalf of Best Filing Tax and Multi
Services, Inc.

e. It was further part of the scheme and artifice to defraud that the
defendant’s materially false, fraudulent, and misleading representations would and
did cause the Lender and SBA to approve the PPP loan application of Best Filing
Tax and Multi Services, Inc. and the Lender to deposit $149,250.00 in PPP loan
funds into an account under the defendant’s control.

f. It was part of the scheme and artifice to defraud that the defendant
would and did submit and cause the submission of a false and fraudulent PPP loan
application to the Lender on behalf of Best Cars Dealer, Inc. seeking a PPP loan
through the SBA.

g. It was further part of the scheme and artifice to defraud that the
defendant would and did make and cause to be made material false, fraudulent, and
misleading representations to the Lender and SBA related to the use of the PPP
funds in the PPP loan application submitted on behalf of Best Cars Dealer, Inc. on or
about February 27, 2021.

h. It was further part of the scheme and artifice to defraud that the

defendant would and did represent that all SBA PPP loan proceeds would be used by

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the defendant only for business related purposes of Best Cars Dealer, Inc. as specified
in the loan application.

i. It was further part of the scheme and artifice to defraud that the
defendant would and did certify that the PPP funds acquired from the requested loan
would be used to retain workers and maintain payroll or make mortgage payments
lease payments, and utility payments on behalf of Best Cars Dealer, Inc.

j. It was further part of the scheme and artifice to defraud that the
defendant’s materially false, fraudulent, and misleading representations would and
did cause the Lender and SBA to approve the PPP loan application of Best Cars
Dealer, Inc. and the Lender to deposit $149,625.00 in PPP loan funds into an
account under the defendant’s control.

k. It was further part of the scheme and artifice to defraud that the
defendant would and did use and cause the PPP funds to be used for unauthorized
purposes and for his own personal enrichment, including payment towards the
purchase of real property located in Cape Coral, Florida.

1, It was further part of the scheme and artifice to defraud that the
defendant would and did mispresent, hide, and conceal, and cause to be
misrepresented, hidden, and concealed, the purpose of acts performed in furtherance
of the scheme to defraud.

D. Execution of the Scheme

13. Starting in or about February 2021, and continuing through in or about

March 2021, in the Middle District of Florida and elsewhere, the defendant,

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DENIS CASSEUS,
knowingly executed the aforesaid scheme and artifice to defraud, by submitting a
false PPP loan application on behalf of his company in order to receive a loan from
the Lender, a bank insured by the FDIC, which loan was guaranteed by the SBA and
which proceeds were deposited into accounts at the Lender under the defendant’s

custody and control.

COUNT | DATE LOAN APPLICATION SUBMITTED TO LENDER

ONE 2/22/2021 | Defendant caused a false PPP loan application on behalf
of his company, Best Filing Tax and Multi Services,
Inc., to be submitted to Fifth Third Bank.

TWO 2/27/2021 | Defendant caused a false PPP loan application on behalf
of his company, Best Cars Dealer, Inc., to be submitted
to Fifth Third Bank.

All in violation of 18 U.S.C. §§ 1344 and 2.

COUNTS THREE AND FOUR
(False Statement to Lending Institution)

1. Paragraphs | through 10 of Part A of Counts One and Two of this
Indictment are realleged and incorporated by reference as if fully set forth herein.

2. On or about February 22, 2021, through on or about February 27, 2021,
in the Middle District of Florida and elsewhere, the defendant,

DENIS CASSEUS,

knowingly made a false statement, for the purpose of influencing the actions of the
Lender, an institution the accounts of which were insured by the FDIC, in
connection with a PPP loan application, in that the defendant signed and initialed
PPP loan application representing SBA loan proceeds would only be used for

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business related purposes and certifying that the PPP funds would be used to retain
workers and maintain payroll or make mortgage payments, lease payments, and
utility payments; when in truth and in fact, as the defendant well knew, all of the
SBA loan proceeds would not only be used for business related purposes and that the
PPP funds would not be exclusively used to retain workers and maintain payroll or
to make mortgage interest payments, lease payments, and utility payments on behalf

of the business.

Count | Date PPP Loan Application Containing False Statements

Submitted on Behalf of Business

Three 2/22/2021 | Best Filing Tax and Multi Services, Inc.

Four 2/27/2021 | Best Cars Dealer, Inc.

In violation of 18 U.S.C. §§ 1014 and 2.

COUNT FIVE
(Illegal Monetary Transaction)

1. Paragraphs 1 through 10 of Part A of Counts One and Two of this
Indictment are realleged and incorporated by reference as if fully set forth herein.

2. On or about March 4, 2021, in the Middle District of Florida, and
elsewhere, the defendant,

DENIS CASSEUS,

did knowingly engage and attempt to engage in the described monetary transaction,
in and affecting interstate and foreign commerce, in criminally derived property of a
value greater than $10,000, such property having been derived from specified

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unlawful activity, that is, bank fraud, in violation of 18 U.S.C. § 1344, that is the
Defendant caused a wire transfer of PPP loan funds in the amount of $110,000, from
an account ending in 9515 to Breeze Escrow and Title, Inc. escrow account, in
connection with defendant’s purchase of real property located in Cape Coral,
Florida.

In violation of 18 U.S.C. §§ 1957 and 2.

FORFEITURE

1. The allegations contained in Counts One through Five are incorporated
by reference for the purpose of alleging forfeiture pursuant to 18 U.S.C. §§ 982(a)(1)
and (a)(2)(A).

2. Upon conviction of a violation of 18 U.S.C. §§ 1014 or 1344, the
defendant,

DENIS CASSEUS,

shall forfeit to the United States, pursuant to 18 U.S.C. § 982(a)(2)(A), any property
constituting, or derived from, proceeds obtained directly or indirectly, as a result of
such violation.

3. Upon conviction of a violation of 18 U.S.C. § 1957, the defendant,

DENIS CASSEUS,

shall forfeit to the United States, pursuant to 18 U.S.C. § 982(a)(1), any property, real
or personal, involved in such offense, or any property traceable to such property.

4. The property to be forfeited includes, but it not limited to, the following:

a. An order of forfeiture in the amount of approximately $298,875.00,

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which represents the proceeds obtained from the offenses; and
The real property located as 132 SW 10" Place, Cape Coral, Florida
33991, including all improvements thereon and appurtenances

thereto, the legal description for which is as follows:

-Lots 24 and 25, Block 3624, Cape Coral Subdivision, Unit 49, as per

plat thereof, recorded in Plat Book 17, Pages 145 through 154,
inclusive, of the Public Records of Lee County, Florida.

Parcel ID Number: 15-44-23-C2-03624.0240

5. If any of the property described above, as a result of any act or omission of

the defendant:

a.

cannot be located upon the exercise of due diligence:

has been transferred or sold to, or deposited with, a third party;

has been placed beyond the jurisdiction of the Court;

has been substantially diminished in value; or

has been commingled with other property which cannot be divided

without difficulty,

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the United States shall be entitled to forfeiture of substitute property under the
provisions of 21 U.S.C. § 853(p), as incorporated by 18 U.S.C. § 982(b)(1).

A TRUE BILL,

Foreperson

ROGER B. HANDBERG
United States Attorney

Yolande G. Viacava
Assistant United States Attorney

Morr

sus M. Casas
ssistant United States Attorney
Chief, Fort Myers Division

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FORM OBD-34

January 23 No. 2:23-cr-

UNITED STATES DISTRICT COURT
Middle District of Florida
Fort Myers Division

THE UNITED STATES OF AMERICA

VS.

DENIS CASSEUS

INDICTMENT

Violations: 18 U.S.C. §§ 1344. 1014, 1957, and 2

Filed in open court this 25th day

of January, 2023.

Clerk

Bail $

GPO 863525

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