United States v. Leonel Rivero

Case summary

United States v. Leonel Rivero, No. 1:21-cr-20160-KMW (S.D. Fla., Judge Kathleen M. Williams), is a wire fraud case against the principal of Rivero Tax Group Inc., a tax preparation business, over Paycheck Protection Program applications with invented income and expenses. The information of March 16, 2021 (Document 1), filed with a waiver of indictment, charged one count under 18 U.S.C. § 1343 and alleged that the applications sought approximately $2,334,064 and that approximately $975,582 in PPP funds was received. After an unopposed motion of June 7, 2021 to continue the plea hearing (Document 15), the plea agreement of September 3, 2021 (Document 21) stipulated that Rivero submitted approximately 118 PPP applications seeking approximately $2,334,064, of which approximately 47 were funded for approximately $975,582, and provided for a forfeiture money judgment of $975,582.00. The government's corrections to the presentence report of October 21, 2021 (Document 30) put forfeiture at $903,665.56, four loans having been counted twice, and restitution at $1,085,901.56; Rivero's objections of October 28, 2021 (Document 32) sought a mitigating role reduction; the government's sentencing memorandum of November 15, 2021 (Document 34) asked for 38 months and the defense memorandum of November 16, 2021 (Document 36) for a downward variance. The judgment entered November 19, 2021 (Document 38) sentenced Rivero to 24 months of imprisonment and three years of supervised release, with restitution of $1,085,901.56, a $100.00 assessment and forfeiture as provided in the plea agreement and the Amended Preliminary Order of Forfeiture. The hosted record ends with that judgment.