Heath Gauthier PPP and EIDL fraud case — U.S. District Court, D.N.H.

Case summary

Heath Gauthier was prosecuted in the U.S. District Court for the District of New Hampshire, No. 1:23-cr-00015, over Paycheck Protection Program and Economic Injury Disaster Loan applications. The government's sentencing memorandum states that he used the identities of more than ten dead people and created companies to submit PPP and EIDL applications, and that he attempted to take more than $1.3 million in relief funds. He pleaded guilty to counts 2s, 4s, 7s and 10s of the superseding indictment: wire fraud, attempted wire fraud, aggravated identity theft and possession of child pornography. On June 28, 2024 the court sentenced him to 145 months' imprisonment and ordered restitution of $202,507, of which $196,507 goes to the Small Business Administration. The remaining counts were dismissed on the motion of the United States.

Case at a glance

What was Gauthier sentenced to?

145 months, consisting of 121 months on counts 2s, 4s and 10s and 24 months on count 7s to run consecutively to the other counts. The binding plea agreement stipulated 145 months.

What was Gauthier charged with?

The judgment lists wire fraud under 18 U.S.C. § 1343, attempted wire fraud under 18 U.S.C. §§ 1343 and 1349, aggravated identity theft under 18 U.S.C. § 1028A and possession of child pornography under 18 U.S.C. §§ 2252A(a)(5)(B) and (b)(2). Counts 1-9, 1s, 3s, 5s, 6s, 8s and 9s were dismissed.

How much restitution was ordered?

$202,507 in total: $196,507 to the Small Business Administration and $3,000 to each of two other named payees. A preliminary order of forfeiture covering computer equipment was entered June 27, 2024 and a final order on April 7, 2025.

Summary written from the documents on this page; every sentence is sourced.