Plea Agreement re: count(s) One, Two and Five of the Indictment as to Denis Casseus — USA v. Casseus (Dkt. 30, M.D. Fla.)

Record facts

U.S. District Court for the Middle District of Florida · No. 2:23-cr-00009-KCD-DNF · Doc. 30 · 2023-05-11 · Docket on CourtListener

Full text

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AF Approval KL for SON Chief Approval

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA

FORT MYERS DIVISION
UNITED STATES OF AMERICA
Ve" | CASE NO. 2:23-cr-9-TPB-KCD
DENIS CASSEUS
PLEA AGREEMENT

Pursnant to Fed. R. Crim. P. 11{c), the United States of America, by

Roger B. Handberg, United States Attomey fot the Middle District of Florida,
| and the defendant, Denis Cassets, and the attorney for the defendant, Zeljka

Bozanic, mutually agree as follows;

1. Counts Pleading ‘To - a |

The defendant shalt —_ a plea of guilty to Counts One, Two,

ctl Five of the Fodictment Counts One and. Two chatge the defendant with —
Bank Frand, in violation of 18 U.S.C. §§ 1344 and 2; and Count Five charges
the defendant with egal Monetary Transaction, in violation of 18 US.C. §§ |

1957 and 2,

Counts One and Two.each carry a: maximum sentence of 30

years oF imprisonment, a fine of wp to $1,000,000, or twice the gross gain

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caused by the offense, or twice the exes joss caused by the offense, whichever
is greater, a termi of supervised release of not more than five years, aud a
special assessment of $100 per felony count. Count Five carries a maximum
sentence of 10 years of imprisonment, a fine of up to $250,000 or alternate fine
of twice the arnount of the criminally derived property, a term of supetvised
release of not more than three years, and a special assessment of $100 per
felony count. |

With respect to certain offenses, the Court shall order the
defendant to make restitution to any victim of the offenses, aiid with respect to
ather offenses, the Court may order the defendant to make restitution to any

victim of the offenses, or to the community, as set forth below.

The defendant acknowledges understanding the nature and
elements of the offenses with which defendant has been charged and to which
defendant is pleading guilty.

The elements of Counts Oné and Two, which charge Bank
Praud, in violation of 18 U.8-€. § 1344, are:

First: The Defendant knowingly carried out or attempted -
to.catty outa scheme to defraud a financial
institution, orto get money, asséts, or other -
property from a financial institution, by using false. -

about a material fact;

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Second: The false or fraudulent pretenses, representations, or
promises were material;

Third: = The Defendant intended to defraud the financial
-  Institution.or somenne; and

Fourth: The financial institution was federally insured or
chartered.

The elements of Count Five, which charges legal Monetary
Transaction, in violation of 18 U.S.C. § 1957, ate:

Est, The Defendant knowingly engaged or attempted to
engage in a monetary transaction;

Second:  . The Defendant knew the transaction involved
property or finds that were the proceeds of some
criminal activity;

Third: The property had a value of more than $10,000

Fourth: The property was in fact proceeds of bank fraud;
and

Fifth: The transaction took place in the United States.
4. Counts Dismissed
At the time of sentencing, the remaining counts) against the
defendant, Counts Three and Four, will be dismissed. pursuant ta Fed, R.

Crim. P. 11()(1)CA).

Ifthe Court accepts this plea agreement, the United States

Attorney's Office for the Middle District of Florida agrees not.to charge

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defendant with committing any other federal criminal offerises known to the
United States Attorney's Office at the time of the execution of this agreement,
related to the conduct giving rise to this plea agreement.

ion to Victim of Offense of ¢
Pursuant to 18 U.S.C. § 3663A (a) and (b), defendant agrees to
make full restitution to the Small Business Administration and Fifth Third
Bank. While this amount will be determined and set by the Court, the
defendant agrees that restitution should be ordered for at least $298,875.00
which he admits he obtained from the scheme,
J. Guidelines Sentence

Pursuant to Fed. R. Crim. P. 11(c)(1\(B), the United States will
recommend to the Coust that the. defendant be sentenced within the
defendant’s applicable guidelines range ag determimed by the Cotirt pursuant
to the United States Sentencing Guidelines, as adjusted by any departure the
United States has:apreed to recommend in this plea agreement. The parties
understand that such a recommendation is not binding on the Couit and that, |
if it is not accepted by this Court, neither the United States nor the defendant |

‘will be allowed to withdraw from the plea agreement, and the defendant will

not be allowed to withdraw from the plea of guilty.

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At the time of'sentenving, and in the.event that no adverse
information is received suggesting such a recommendation to be unwarranted,
‘the United States will recommend to the Court that the defendant receive a
two-level downward adjustment for acceptance of responsibility, pursuant to
USSG § 3E1.1fa). The defendant understands that this recommendation or
request is not binding on the Court, and if not accepted by the Court, the
defendant will not be allowed to withdraw from the plea.

Further, at the time of sentencing, if the defendant's offense level
prior to operation of subsection (a) is level 16 or greater, and if the defendant
complies with the pravisions of USSG §3E1 1th) and ail terms of this Plea
Agreement, iicluding but not limited to, the timely submission of the financial |
affidavit referenced in Paragraph. B.5., the United States agrees to file a:motion
pursuant to USSG § 3E1.1(b) for a downward adjustment of one additional .
ievel. The defendant understands that the determination as to whether the
defendant has qualified fora downward adjustment of a third level for
acceptance of responsibility rests. solely with the United States Attorney for the
Middle District of Florida, anil the defendant agrees that the defendant onutat
and will not challenge that determination, whether by appeal, collateral attat;

or otherwise.

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9. Low Eni
Ai the time of'sentencing, and in the event that no adverse
information is received suggesting such a recommendation to be unwartanted,
the United States will not oppose the defendant's request to the Conirt that the
defendant receive.a sentence at the low end of the applicable guideline range,
as calculated by the Court. ‘The defendant understands that this |
recommendation or request is not binding onthe Court, and if not accepted by

the Court, the defendant will not be allowed to withdraw from the plea.

10.  Cooperation.- Substantial Assistance to be Considered

Defendant agrees to cooperate fully with the United States in the
investigation and prosecution of other persons, and to. testify, subject to a
prosecution for perjury or making a false statement, fully and truthfully before
any federal court proceeding or federal grand jury in connection with the
charges in this case and other matters , such cooperation to further include a
full and. complete disclosure of all relevant information, including production
of any and ail books, papers, documents, and other objects in defendant's
possession or cotitrol, and to be reasonably available for interviews which the
United States may require. Ifthe cooperiion is completed. prior to
sentencing, the government agrees to consider whether such cooperation

qualifies as "substantial assistance" in accordance with the policy of the United

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| States Attorney for the Middle District of Florida, warranting the filing ofa

. motion at the time of sentencing recommending (1) a downward departure

, from the applicable guideline range pian to USSG §5K1.1, or (2) the

: imposition of a sentence below a statutory minimum, if any, pursuant to 18

| U.S.C. § 3553(@), or (3) both. If the cooperation is completed subsequent to

| sentencing, the government agrees to consider whether such cooperation

: qualifies as "substantial assistance" in accordance with the policy of the United
: States Attorney for the Middle Distriet of Florida, warranting the filing of a

: motion for a reduction of sentence within one year of the imposition of

sentence pursuant to Fed. R. Crim. P. 35(b), Tn any case, the defendant
understands that the determination as to whether "substantial assistance" has
been provided or what type of motion related thereto will be filed, if any, rests
solely with the United States Attorney for the Middle District of Florida, and
the defendant agrees that defendant cannot and will not challenge that
determination, whether by appeal, collateral attack, or otherwise.

11.

Pursuant to USSG §1B1.8(a), the United States agrees that no
self-incriminating infoxmation which the defendant may provide during the

course of defendant's cooperation and pursuant to this agreement shall be used

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in determining the applicable sentencing guideline range, subject to the
restrictions and limitations set forth in USSG §1B1.8¢b).

12.

a. The government will make known to the Court and other
relevant authorities the naturé and extent of defendant's cooperation and any
other mitigating citcumstances indicative of the defendant's rehabilitative
intent by assuming the fandamental civic duty of reporting crime. However,
the defendant understands that the povemiment can make no representation
that the Couit will impose a lesser sentence solely on account of, oF in
consideration of, such cooperation. |

b. —-Feis understood that should the defendant knowingly:
provide incomplete or wntrathful testimony, statements, or information
pursuant to this agreement, or should the defendant falsely implicate or
incriminate any person, or should the defendant fail to volotuatity and.
unreservedly disclose and provide full, — truthful, and honest
knowledge, information, and cooperation regarding any of the matters noted
herein, the following conditions shall ‘apply:

(1) The defendant may be prosecuted for any perjury or
false declarations, if any, committed while testifying pursuant to this

agreement, or for obstruction of justice.

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(2) The United States may prosecute the. defendant for

: the charges which are to be dismissed pursuant to this agreement, if any, and

3 may either seek reinstatement of or refile such. charges and, prosecute the

: defendant thereon in the event such charges have been dismissed pursuant to

: this agreement. With regard to such charges, if any, which have been

| dismissed, the defendant, being fully aware of thie nature of all such charges

, now pending in the instant case, and being further aware of defendant's rights,

| as to all felony charges. pending in such cases (those offenses punishable by

‘imprisonment for a term of over one year), to not be held to answer to said

| felony charges wnless on a presentment or indictment of a grand jury, and.
further being aware that all such felony charges in the instant cast have

| heretofore propetly been returned by the indictment of a grand jury, does
hereby agree to reinstatement of'such charges by recision of.any order
dismissing them or, alternatively, does hereby waive, in open couit,
prosecution by indictment and consents that the United States may proceed by
information instead of by indictment with regard to ary felony charges which
may be dismissed in the instant case, pursuant to this _ agreement, and the
defendant further agrees to waive the statute of limitations and aby speedy

trial claims on such charges.

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(3) The United States may prosecute the defendant for
any offenses set forth herein, if any, the — of which in accordance
with this agreement, the United States agrees to forego, and the defendant
agrees to waive the statute of limitations and. any speedy trial claims as to any
such offenses.

(4) The government — against the defendant the
defendant's own admissions and statements arid the information and books,
‘papers, documents, and objects that the defendant has furnished in the course
of the defendant's cooperation with the government. .

(5) ‘The defendant will not be permitted to withdraw the
ouilty pleas to those counts to which defendant hereby agrees to plead in the.
instant case but, in that event, dafendant ‘will be entitled to the sentencing
limitations, if any, set forth in this plea agreement, with regard to those counts
to which the defendant has pled; or in the alternative, at the option of the
United States, the United States may move the Court to declare this entire
plea agreement null and void.

The defendant agrees to forfeit to the United States immediately
and voluntarily any and all assets and property, or portions thereof, subject to

forfeitare, pursuant to 18 USC. 8§ 982(aX(1) and (a)(2)(A), whether in the

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possession of control of the United States, the defendant, or defendant's
nominees. The assets to bé forfeited specifically include, but are not limited
to, an order of forfeiture in the amount of approximately $298,875 .00, which,
represents the proceeds the defendant admits he obtained-as the result of the
commission of the offenses to which the defendant is pleading guilty; aid the
real property located at 132 SW 10° Place, Cape Conil, Florida 33991, which
‘was purchased or funded with proceeds of the offenses to which the defendant
is to plead guilty. The net proceeds from the forfeiture and sale of any specific
asset will be credited to and reduce the amount the United States shall be
entitled to forfeit as substitute assets pursuant to 21 U.S.C. § 853(p).

The defendant acknowledges and aprees that (1) the defendant
obtained $298,875.00 as a result of the commission. of the offenses and (2) as a
result of the acts and ontissions of the defendant, the proceeiis not recovered
by the United States through the forfeiture of the directly traceable assets listed
herein have been transferred to third patties and cannot be located by the :
United States upon the exercise of due diligence. Therefore, the defendant
agrees that, purstiant to 21 USCS 853(p), the United States is entitled to
forfeit atty other property of the defevidant (substitute assets), wp to the amount
of proceeds the deferidant obtained, as the result of the offenses of conviction. .

and, further, the defendant consents to, and agrees not to oppose, any motion;

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for substitute assets filed by the United States ‘up to the amount of proceeds
obtained from: commission of the offense(s) and consents fo the entry of the
forfeiture order into the Treasury Offset Program.

The defendant additionally agrees that since the criminal
proceeds have bean transferred ta third parties and cannot be located by the
United States upon the exercise of Sus diligence, the preliminary and final
ordets of forfeiture should authorize the United States Attortiey’s Office to
_ conduct discovery Gincliding depositions, interrogatories, requests for
production of documents, and the issuance of subpoenas); pursuant to Rule
32.2(b\(3) of the Federal Rulés of Crimimal Procedure, to help identify, locate,
and forteit stibstitute assets.

The defendant aprees that forfeiture of substitute assets as
authorized herein shall not be deemed an alteration of the defendant's
sentence and the United States shall not be limited to the forfeiture of the
substitute assets, if any, specifically listed in this plea agreement.

The defendant nggeees and consents to the forfeiture of these
assets pursuatit to any federal criminal, civil, judicial or administrative
forfeiture action. The defendant alsa — fo waive all constitutional,
statutory and procedural challenges (including direct appedl, habeas corpus, ot

any other means) to any forfeiture carried out in accordance with this Plea

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Agreement of any grounds, including that the forfeiture described herein
constitutes an excessive fine, was not properly noticed in the charging
instrument; addressed by the Court at the time of the guilty plea, announced at
sentencing, or incorporated joto the judgment.

The defendant. admits and agrees that the conduct described in
the Factual Basis below pravides a sufficient factual and statutory basis for the
forfeiture of the property sought by the government. Pursuant to Rule
32.2(b)(4), the defendant agrees that the préliminary order of forfeitute will
satisfy the notice requirement and will be final as to the defendant at the time
itis entered. In the event the forfeiture is omitted from the judgment, the
defendant agrees that the forfeiture order may be incorporated into the written.
jedgment at any time pursuant to Rule 36. | !

The defendant agrees to take dil steps necessary to identify and
locate all property subject to forfeiture. (including substitute assets) and to
transfer custody of such property to the United States before the defendant’s.
sentencing, To that end, the defendant agrees to make a full and complete
disclosure of ali assets over which defendant exércises control, including all
assets held by nominees, to execute any’ docunients requested by the United
States to obtain from any other parties by iawfual means atiy records of assets |

owned by the defendant, and to consent to the release of the defendant's tax

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retums for the previous five years. The defendant agrees to be interviewed by
the government, prior to and alter sentencing, regarding such assets and their
connection to criminal conduct, The defendant further agrees ta be
polygraphed on the issue of assets, if it is deemed necessary by the United
States. The defendant agrees that Federal Rule of Criminal Procedure 11 and
USSG § 1B1.8 will not protect from forfeiture assets disclosed by the
defendant as part .of the defendant's cooperation.

The defendant agrees to take all steps necessary to assist the
government in obtaining clear title to the forfeitable assets before the
defendant’s sentencing. In addition to providing full and complete
information about forfeitable assets, these steps include, but are not limited to,
the surrender of title, the signing Of ‘ consent decree of forfeiture, and signing
of any other documents necessaty to effectuate such transfers.

The defendant agrees thar, in the event the Court. determines that
the defendant has breached this section of the Plea Agreement, the defendant |
may be found ineligible for a reduction in the Guidelines calculation for
acceptance of responsibility and substantial assistance, and may be eligible for
an obstruction of justice enhancement.

Forfeiture of the defendant's assets shall not be treated as

satisfaction of any fine, restitution, cost of imprisonment, or any other penalty

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the Couit may impose upon the defendant in addition to forfeiture.

The defendant agrees that the forfeiture provisions of this plea
agreement are intended to, and will, survive the defendant, notwithstandmg
the abatement of any underlying criminal conviction after the execution of this’
agreement. The forféitability of any particular — pursuant to this
agreement shall be determined as if the defendant had survived, and that
determination shall be binding upon defendant's heirs, successors and assigns
until the agreed forfeiture, including the forfeiture of any substitute assets, is

final,

The defendant suade mands aad agrees that the Court, in addition
to or ire lieu of any other penalty, shall order the defendant to make restitution
to. any victim of the offense(s), pitta! to 18 U.S.C. § 36634, for all offenses”
described in 18 U.S.C, § 3663A(0)(1); and the Court may order the defendant )
to take restitution to any vietim of the offenses, purstant to 18 U.S.C. § 3663;
including restitution as to all counts — whether or not the defendant :
enters a plea of guilty to such counts, and whether or fot such counts are |
dismissed parsuant to this agreement, The defendant further understands that

compliance with any restitution payment plan imposed by the Court in no

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way precludes the United States from simultaneously pursuitig other statutory

remedies for collecting restitution (28 U.3.C. § 3003(b)(2)), including, but not

limited to, garnishment and execution, pursount to the Mandatory Victims
Restitution Act, in order to ensure that the defendant's restitution obligation is
satisfied.

On each count to which a plea of guilty is entered, the. Court
shall impose a special asaesamentt pursuant to 18 U.S.C. § 3013. To ensure
that this obligation is satisfied, the Defendant agrees to deliver a cashier's
check, certified check or money order to the Clerk of the Court in the amount
of $300.00, payable to "Clerk, U.S. Disttict Court" within ten days of the
change of plea hearing.

‘The defendant understands that this agreement IMIpOses 10
limitation as to fine. |

2. Sywpervised. Release

The defendant understands that the offenses to which the
defendant is pleading provide for imposition of a term of supervised release
upon rélease from imprisonment, and that, if the defendant should violate the
conditions of release, the defendant would be subject to a further term of

imprisonment.

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The defendant has been advised and understands that, upon
conviction, a defendant who is not a United States citizen may be removed.

from the Utiited States, denied citizenship, and denied admission to the

United States in the future.
4,  Seiitencing Information

The United States reserves its right atid obligation to report to the
Court and the United States Probation Office all inforniation concerning the
background, character, and contact of the defendant, to provide relevant
factual information, including the totality of the deferidant’s criminal activities,
if any, not lintited to the counts'to which defendant pleads, to respond to
comments made by the defendant or arjendant's counsel, and to correct any
misstatements or inaccuracies. ‘The United States Further reserves its right to
make any recommendations it deems appropriate regarding the disposition of
this case, subject to any limitations set forth herein, if any.

Pursuant to 18 U.S.C. § 3664(d)(3) and Ped. R. Crim. P.
32(d\(2)(A)GD, the defendant agrees to complete and subinit to the United
States Attorney's Office within 30 days of at of this agreement an

affidavit reflecting the defendant's financial condition. The defendant

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| promnises that his financial statement and disclosures will be complete,
accurate and truthful and will include all assets in which he has any interest or
over which the defendant exercises control, directly or indirectly, including
those held by a spouse, dependent, nominee. or other third party. The
defendant further agrees to execute any documents requested by the United
States needed to obtain from any third _—" any records of assets owned by
the defendant, directly or through a nominees, and, by the execution of this
Plea Agreement, consents to the release of the deferidant's tax returns for the
previous five years. The defendant similarly agrees aiid authorizes the United
States Attorney's Office to provide te, and obtain from, the United States
Probation Office, the financial affidavit, any of the defendant's federal, state,
and local tax returns, bank records and any other financial information
concerning the defendant, for the purpose of making any recotnmendations to
the Court and for collecting any assessments, fines, ‘restitution, or forféinire
eelanead by the Court. The defendant expressly authorizes the United States
Attorney's Office to obtain current credit reports in order to evaluate the
defendant's ability to satisfy any financial obligation imposed by the Court.

6, Sentencing Recommendations.
it is understood by the parties that the Court is neither a party to

nor bound by this agreement. The Court may accept or teject the agreement, —

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of defer.a decision until it has had an opportunity to consider the presenterice
report prepared by the United States Probation Office. The defendant
widerstands and acknowledges that, although the parties are permitted to
make recommendations and present arguments to the Court, the sentence will
be determined solely by the Court, with the assistance of the United States
Probation Office. Defendant further understands and acknowledges that any
discussions between deféndant or defendant's attotney and the attomey or
other agents for the government regarding any recommendations by the
government are not binding on the Court and that, should ary
recommendations be rejected, defendant will not be permitted to withdraw
défendant's plea pursuant to this plea agreement. The government expressly
reserves the right to support and defend. any decision that the Court may make,
with regard to the defendant's sentence, whether or not such decision is |
consistent with the goveriiment’s recomttiendations contained herein.

7: Defendant

The defendant agrees that this Coutt has jurisdiction and
authority to impose any sentence up to the statutory maximum and expressly !
waives the right to appeal defendant's sentence on any ground, including the :
ground that the Court erred in determining the applicable guidélines range

pursuant to the United States Sentencing Guidelines, except (a) the ground

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that the sentence exceeds the defendant's applicable guidelines range as
determined by the Court pursuant to the United States Sentencing Guidelines; |
(b) the ground that the sentence exceeds the statutory maximum, penalty; or (c}
the ground that the sentence violates the Eighth Amendment to the
Constitution; provided, however, that if the government exercises its right to
appeal the sentence imposed, as authorized by 18 U.S.C. § 3742(b), then the
defendant is released from his waiver and may appeal the sentence as

authorized by 18 U.S.C. § 3:742(a).

it is further understood that this agreement is limited to the
Office of the United States Attorney for the Middle District of Florida and
cannot bind other federal, state, ot local prosecuting authorities, although this
office will bring defendant's cooperation, if any, to the attention of other
prosecuting officers or ssttocte, if requested.

9. . Filing of Agreement .

This agreement shall be presented to the Court, in open court or |

in camera, in whole or in part, upon a showing of good cause, and filed in this

cause, at the time of defendant's entry of a plea of guilty pursuarit hereto.

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10. Voluntariness
The defendant acknowledges that defendant is entering into this
agreement and is pleading guilty freely and. voluntarily without reliance upon
any discussions between the attomey for the government atid the defendant
and defendant's attorney and without promise. of benefit of any kind (other
‘than the concessions contained herein), and without threats, farce,
intimidation, or coercion of any kind. The defendant further acknowledges
defendant's understanding of the nature of the offense or offenses to which
defendant is pleading guilty and the élernents thereof, including the penalties
provided by law, and defendant's complete satisfaction with the representation
and advice received from defendant's undersigned counsel (Gf any). The
defendant also understands that defendant has the right to plead not guilty or |
to persist in that plea if it has already been made, and that defendant has the
right to be tried by a jury with the assistance of counsel, the right to contiont |
and cross-examine fhe witnesses against defendant, thé right against
comptilsory selfincrimination, and the right to compulsory process for the
_attendance of witnesses to testify in defendant's defense; but, by pleading
guilty, defendant waives or gives up those rights and there will be no trial,
The defendant further understands that if defendant pleads guilty, the Court

may ask defendant questions about the offense or offerses to which defendant:

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pleaded, and if defendant answers those questions under oath, on the record,
and in the presence of counsel (if any), defendant's answers may later be used
against defendant in a prosecution for perjury or false statement. The
defendant also understands that defendant will be adjudicated guilty of the
_ offenses to which defendant has pieaded and, if ariy of such offenses are
felonies, may thereby be deprived of certain rights, such as the right to vote, to
hold public office, to serve on a jury, or to have possession of firearms,
ll. Factual Basis
Defendant is pleading guilty because defendant is in fact guilty.
The defendant certifies that defendant does hereby admit that the facts set
forth below are true, and were this case to go to trial, the United States would

be able to prove those specific facts and others beyond a reasonable doubt.

In March of 2020, the Coronavirus Aid, Relief, and Economic Security.
(*CARES”) Act was enacted as a federal law, 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 éxpenses, through a program

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teferred to as the Paycheck Protection Program (CERP")

To obtain a PPP loan, a qualifying business was requited to subinit a
PPP loan application, which was signed by an. authorized representative of the
business. The PPP loan application required. the business (Ghrongh 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 or SBA Form 2483 equivalent), the

small business (through its authorized representative) was required to state,

among other things, its: (4) average monthly payroll expenses; and (b) number
of = These figures were used to calculate the amount of money the.
small bends was eligible to receive under the PPP. :

PPP _ apritonticons were processed by a pantcpating lender. Ifa
PPR loan application was approved, the participating tender funded the PPP |
loan using its own monies, which were 100% guruniaty ‘the SBA. Data
from the applications, including information from the borrower, the total
amount of the loan, and the listed nuimber of employees, was transmitted by )
the lender to the SBA in the course of processing the loan. PPP loans ,
proceeds were required to be used for certain permissible expenses, including |
payroll costs, nicirtgage interest, vent, and utilities, Under the applicable PPP |

ules and guidance, the interest and principal on the PPP joan was eligible for

Defendant’s Initials DE oo 23
Case 2:23-cr-00009-KCD-DNF Document 30 Filed 05/11/23 Page 24 of 29 PagelD 101

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 éxpenses,

“The defendant, Denis Casseus, was a resident of Cape Coral, Florida,
who _— as president and registered agent of two businesses: Best Filing
Tax and Multi Services Inc. and Best Cars Dealer, Inc, Best Filme Tax and
Multi Services, Inc. was a purported Florida corporation controlled by Denis
Casseus with a stated business address in Oakland, Florida. Best Cars Dealer,
Inc. was a —— Florida corporation coritrolled by Denis Casseus with a
stated business address in Fort Lauderdale, Florida,

Between February 22, 2021, and March 4, 2021, the defendant
submitted two fraudulent PPP applications to a financial institution federally
insured by the Federal Deposit lasurazice Corporation (“FDIC”) with
branches in Lee County, Florida. :

‘More specifically, on February 23, 2021, the defendant submitted a
fraudulent PPP loan application to Fiith Thitd Bank on behalf of Best Filing
Tax and Multi Services, Inc. seeking a PPP loan through the SBA. The

defendant falsely represented that ihe PPP fiinds would be used only for

Defendant's Initia DE na

Case 2:23-cr-O0009-KCD-DNF Document 30 Filed 05/11/23 Page 25 of 29 PagelD 102

business related purposes of Best Filing Tax and Multi Services, Tne,, as
spécified in the foan applications. The defendant falsely represented and.
certified that the PPP funds acquired frorh the requested loan would be used ts
tetain workers and maintaim payroll or make mortgage payments, lease
payments, and utility payments on behalf of Best Filing Tax and Multi
Services, Inc.

Additionally, on February 27, 2021, the defendant submitted a
fraudulent PPP loan application to Fifth Third Bank on behalf of Best Cars
Dealer, inc. seeking a PPP loan through the SBA. The defendant falsely
represented that the PPP funds would be used only for business related

purposes of Best Cars Dealer, Inc., a8 specified in the loan applications, The

defendant falsely represented and certified that the PPP funds acquired from |
the requested loan would be used to retain workers arid maintain payroll or
make mortgage: payments, lease payments, and utility payments on behalf of
Best Cars Dealer, Inc. a

Below is a chart summarizing each fraudulent PPP application that was

approved and funded by FDIC insured financial institutions,

Business Name | Application Date | Amount — (| Tndictment —
i. . Requested | Count
Best Filing Tax and Multi =| 2/22/2021 | $149,250.00 | One
Services, Inc. ;
Best Cars Dealer, Inc. 2/27/2021 $149,625.00 | Two |

Defendant's Initials mez 25
Case 2:23-cr-00009-KCD-DNF Document30 Filed 05/11/23 Page 26 of 29 PagelD 103

In total, the defendant's false atid fraudulent representations caused
- Fifth Third Bank to approve and furid a total of $298,875.00 in PPP loans for
the businesses described above. The funds ‘were deposited into accounts that
were opened and controlled by the defendant. Denis Cassens was the sole
signor on the bank accounts. Further, the defendant provided Fifth Third
Bank with the mailing addzess for Best Filing Tax and Multi Services, Inc. and
Best Cars Dealer, Inc. as P.O. Box 151628, Cape Coral, Florida 33915-1628.
Further, the Fifth Third Bank records for business account in the name
of Best Filing Tax and Multi Services, Inc. in which the PPP loan funds were
deposited do not reflect business transactions related to the requirements of
PPP joan minting criteria. Instead, Fifth Third Bank records indicate
Cassens vmid@etid several online transfers which totaled $66,000.00 from the .
business bank account sens his nr batik account at Fifth Third Bank.
Records revealed that Casseus transférred $7,000 from the business account
into his personal Fifth Third Bank account, on February 25, 2021. The next
day, Febrnary 26, 2021, Casseus transferred $50,000 from the business
account into his personal Fifth Third Bankaccount. On March 10, 2021,
Casseus transferred $9,000 ftom Fifth Third Bank account for the business to

his personal Fifth Third Bank account. .

Defendant's Initials fe e 26

Case 2:23-cr-00009-KCD-DNF Document 30 Filed 05/11/23 Page 27 of 29 PagelD 104

Rifth Third Bank records for the business. account in the name of Best
Cats Dealer, Inc, in whitch the PPP loan funds were deposited do not reflect
business transactions related to the — of PPP loan qualifying
criteria, Instead, within two days of receiving the PPP loan funding, Casseus
conducted an online transfer of a total of $57,500 to his personal Fifth Third.
Bank account. More speeifically, on March 4, 2021, Casseus transferred
$42,500 from Best Cats Dealer, Inc.'s Fifth Third Bank account to his personal
Fifth Third Bank account. Additionally, on the same date, he transferred an
additional $15,000 from the business account to his personal Fifth Third Bank
account. )

Ultimately, Fifth Third Bank — teyeal thet on March 4, 2021,
Casseus wired $110,000 and $10,000 from his personal account to Breeze
Escrow and Tifle, Iric., and the funds were used towards the purchase of real

property located at 132 SW 10% Place, Cape Coral, Florida 33991.

In total, approximately $298,875.00 in fraudulently obtained PPP loan
funds were deposited into accounts controlled and maintained by the |
defendant. The finds were misused for the defendant's own persosial
enrichment. ‘This included monsiary transactions Gf a value greater than

_ $10,000. The defendant used fraudulently obtained loan finds to puichase

Defendant’s Initials mi 4 27
Case 2:23-cr-00009-KCD-DNF Document 30 Filed 05/11/23 Page 28 of 29 PagelD 105

real property located at 132 SW 10 Place, Cape Coral, Florida 33991,

Between February 25, 2021, through March 10, 2021, the defendant
caused three wire transfers totaling $66,000.00 from the business account of
Best Filing Tax & Multi Services at Fifth Thind Bank to his personal account,
On March 4, 2021, Casseus caused two wire tratisfers totaling $57,500.00
from the Best Car Dealer Ins.’s account at Fifth Third Bank to his personal
account,

On March 4, 2021, Casseus made a wire payment of $110,000 to Breeze
Escrow and. Title, Inc, for the purchase of the residence from his Fifth Third
Bank account, The money that Casseus wire transferred was the proceeds of
bank fraud, as Cassens used more than $10,000 in the PPP loan funds towards

the purchase of his residence.

12. Eritire Agreement
This plea agreement constitutes the entire.agneement between the
government and the defendant with respect to the aforementioned guilty plea 3
and. no other promises, agreements, or representations exist or have been

made to the defendant or defendant's attorney with regard to such guilty plea. ,

Defendant's Initials iL 28

Case 2:23-cr-00009-KCD-DNF Document30 Filed 05/11/23 Page 29 of 29 PagelD 106

13, Certification
The defendant and defendant's counsel certify that this-plea
agreement has been read in its entirety by (or has been tead to) the defendant
and that defendant fully understands its terms,

z / h . U 7
DATED this__[/" day of _fioy 2023.

ROGER 6. HANDBERG
United States Attorney

Yolande Gh. Viacava.
Assistant United States Attormmey

( (LL
Delika. Bozanic

. bepus M. Casas
Attorney for Defendant Wssistant United States Attorney
Chief, Fort Myers Division

Defendant's Initials Dt 29

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