Plea Agreement, Information & Stipulation of Facts — United States v. Tiffany Bowlin (S.D. W. Va.)

Record facts

U.S. District Court, Southern District of West Virginia · No. 2:22-cr-00205 · Doc. 20 · 2023-02-03 · Docket on CourtListener

Full text

United States Department of Justice

United States Attorney
Southern District of West Virginia

Robert C. Byrd United States Courthouse 1-800-659-8726
300 Virginia Street, East 304-345-2200
Suite 4000 FAX: 304-347-5104

Charleston, WV 25301 =
FILED _

September 22, 2022
Rachel Zimarowski, Esq. FEB = 3203
Assistant Federal Public Defender
i ini ORY L. PENS CL
300 Virginia Street E., Room 3400 sone i

Charleston, WV 25301

Re: United States v. Tiffany Bowlin
Criminal No. Appar ct-OOLOS (USDC SDWV)

Dear Ms. Zimarowski:

This will confirm our conversations with regard to your
client, Tiffany Bowlin (hereinafter “Ms. Bowlin”). As a result
of these conversations, it is agreed by and between the United
States and Ms. Bowlin as follows:

Lg CHARGING AGREEMENT. Ms. Bowlin agrees to waive her right
pursuant to Rule 7 of the Federal Rules of Criminal Procedure to
be charged by indictment and will consent to the filing of a one-
count information to be filed in the United States District Court
for the Southern District of West Virginia, a copy of which is
attached hereto as “Plea Agreement Exhibit A.”

2 RESOLUTION OF CHARGES. Ms. Bowlin will plead guilty to
the single-count information which charges a violation of 18 U.S.C.
§ 1343 (Wire Fraud).

36 MAXIMUM POTENTIAL PENALTY. The maximum penalty to which
Ms. Bowlin will be exposed by virtue of this guilty plea is as
follows:

(a) Imprisonment for a period of 20 years;

(b) A fine of $250,000, or twice the gross pecuniary gain or
twice the gross pecuniary loss’ resulting from

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defendant’s conduct, whichever is greater;
(c) A term of supervised release of 3 years;

(dq) A mandatory special assessment of $100 pursuant to 18
U.S.C. § 3013; and

(e) An order of restitution pursuant to 18 U.S.C. §§ 3663
and 3664, or as otherwise set forth in this plea
agreement.

4, SPECIAL ASSESSMENT. Prior to the entry of a plea pursuant
to this plea agreement, Ms. Bowlin will tender a check or money
order to the Clerk of the United States District Court for $100,
which check or money order shall indicate on its face the name of
defendant and the case number. The sum received by the Clerk will
be applied toward the special assessment imposed by the Court at
sentencing. Ms. Bowlin will obtain a receipt of payment from the
Clerk and will tender a copy of such receipt to the United States,
to be filed with the Court as an attachment to this plea agreement.
If Ms. Bowlin fails to provide proof of payment of the special
assessment prior to or at the plea proceeding, the United States
will have the right to void this plea agreement. In the event
this plea agreement becomes void after payment of the special
assessment, such sum shall be promptly returned to Ms. Bowlin.

5.. RESTITUTION. Notwithstanding the offense of conviction,
Ms. Bowlin agrees that she owes restitution in the amount of
$20,833.00 and agrees to pay such restitution, with interest as
allowed by law, to the fullest extent financially feasible. In
aid of restitution, Ms. Bowlin further agrees as follows:

(a) Ms. Bowlin agrees to fully assist the United States in
identifying and locating any assets to be applied toward
restitution and to give signed, sworn statements and
testimony concerning assets upon request of the United
States.

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September 22, 2022 Re: Tiffany Bowlin

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(b)

(a)

Ms. Bowlin will fully complete and execute, under oath,
a Financial Statement and a Release of Financial
Information on forms supplied by the United States and
will return these completed forms to counsel for the
United States within seven calendar days from the date
of the signing of this plea agreement.

Ms. Bowlin agrees not to dispose of, transfer or
otherwise encumber any real or personal property which
she currently owns or in which she holds an interest,
including:

Ms. Bowlin agrees to fully cooperate with the United
States in the liquidation of assets to be applied towards
restitution, to execute any and all documents necessary
to transfer title of any assets available to satisfy
restitution, to release any and all right, title and
interest she may have in and to such property, and waives
her right to exemptions under the Federal Debt
Collection Procedures Act upon levy against and the sale
of any such property.

FORFEITURE. Ms. Bowlin hereby agrees as follows:

To forfeit to the United States any and all property in
Ms. Bowlin’s possession or under her control which
constitutes proceeds of or is derived from the proceeds
of the offense to which Ms. Bowlin is agreeing to plead
guilty, and is set forth in this information, namely a
violation of 18 U.S.C. § 1343. Ms. Bowlin further
agrees not to contest a forfeiture money judgment in the
amount of $20,833.00, which amount constitutes the
proceeds of the violation set forth in the attached

information;

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September 22, 2022 Re: Tiffany Bowlin
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(b) To assist the United States and its agents in identifying
all such property, regardless of its location and the
manner in which it is titled. Any such identified
property deemed forfeitable by the United States will
then be forfeited, pursuant to 18 U.S.C. §§ 981, 982 or
28 U.S.C. § 2461, in either an administrative or
judicial forfeiture action;

(c) To fully complete and execute, under oath, a Financial
Affidavit in a form supplied by the United States and to
return to counsel for the United States the completed
Affidavit within seven calendar days from the date of
signing this plea agreement;

(dq) To provide sworn testimony and to execute any documents
deemed necessary by the United States to effectuate the
forfeiture and to transfer title to the said property to
the United States; and

(e) To waive any defenses to this criminal action, or to any
related administrative or judicial forfeiture action,
based in whole or in part on the Excessive Fines Clause
of the Eighth Amendment to the Constitution, or the
holding or principles set forth in United States v.
Alexander, 509 U.S. 544 (1993); United States v.
Bajakajian, 524 U.S. 321 (1998); United States v.
Austin, 509 U.S. 602 (1993); and their progeny.

the PAYMENT OF MONETARY PENALTIES. Ms. Bowlin authorizes the
Financial Litigation Program in the United States Attorney’s
Office to obtain a credit report from any major credit reporting
agency prior to sentencing in order to assess her financial
condition for sentencing purposes. Ms. Bowlin agrees not to
object to the District Court ordering all monetary penalties
(including the special assessment, fine, court costs, and any
restitution that does not exceed the amount set forth in this plea
agreement) to be due and payable in full immediately and subject
to immediate enforcement by the United States. So long as the
monetary penalties are ordered to be due and payable in full
immediately, Ms. Bowlin further agrees not to object to the
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September 22, 2022 Re: Tiffany Bowlin
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District Court imposing any schedule of payments as merely a
minimum schedule of payments and not the only method, nor a
limitation on the methods, available to the United States to
enforce the judgment:

Ms. Bowlin authorizes the United States, through the
Financial Litigation Program, to submit any unpaid criminal
monetary penalty to the United States Treasury for offset in
accordance with the Treasury Offset Program, regardless of the
defendant’s payment status or history at that time.

In. addition to any payment ordered by the Court, Ms. Bowlin
shall pay all monies received from any source other than earned
income, including but not limited to, lottery winnings, gambling
proceeds, judgments, inheritances, and tax refunds, toward the
court ordered restitution or fine.

Ms. Bowlin agrees that if she retains counsel or has appointed
counsel in response to the United States’ efforts to collect any
monetary penalty, she shall immediately notify the United States
Attorney’s Office, Attention: Financial Litigation Program, 300
Virginia Street E., Suite 4000, Charleston, West Virginia 25301,
in writing and shall instruct her attorney to notify FLP
immediately of her representation.

8. COOPERATION. Ms. Bowlin will be forthright and truthful
with this office and other law enforcement agencies with regard to
all inquiries made pursuant to this agreement, and will give
signed, sworn statements and grand jury and trial testimony upon
request of the United States. In complying with this provision,
Ms. Bowlin may have counsel present except when appearing before
a grand jury. Further, Ms. Bowlin agrees to be named as an
unindicted co-conspirator and unindicted aider and abettor, as
appropriate, in subsequent indictments or informations.

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September 22, 2022 Re: Tiffany Bowlin
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2 USE IMMUNITY. Unless this agreement becomes void due

to a violation of any of its terms by Ms. Bowlin, and except as
expressly provided for in paragraph 11 below, nothing contained in
any statement or testimony provided by her pursuant to this
agreement, or any evidence developed therefrom, will be used
against her, directly or indirectly, in any further criminal
prosecutions or in determining the applicable guideline range
under the Federal Sentencing Guidelines.

10. LIMITATIONS ON IMMUNITY. Nothing contained in this
agreement restricts the use of information obtained by the United
States from an independent, legitimate source, separate and apart
from any information and testimony provided pursuant to this
agreement, in determining the applicable guideline range or in
prosecuting Ms. Bowlin for any violations of federal or state laws.
The United States reserves the right to prosecute Ms. Bowlin for
perjury or false statement if such a situation should occur
pursuant to this agreement.

11. STIPULATION OF FACTS AND WAIVER OF FED. R. EVID. 410.
The United States and Ms. Bowlin stipulate and agree that the facts
comprising the offense of conviction and relevant conduct include
the facts outlined in the “Stipulation of Facts;” however, the
“Stipulation of Facts” does not include all of facts as to the
offense or relevant conduct. A copy of the “Stipulation of Facts,”
is attached hereto as “Plea Agreement Exhibit B.”

Ms. Bowlin agrees that if she withdraws from this agreement,
or this agreement is voided as a result of a breach of its terms
by her, and she is subsequently tried for her violation of 18
U.S.C. § 1343 as alleged in the information and other relevant
conduct, as more specifically described in the Stipulation of
Facts, the United States may use and introduce the Stipulation of
Facts in the United States case-in-chief, in cross-examination of
Ms. Bowlin or of any of her witnesses, or in rebuttal of any
testimony introduced by her or on her behalf. Ms. Bowlin knowingly
and voluntarily waives, see United States v. Mezzanatto, 513 U.S.
196 (1995), any right she has pursuant to Fed. R. Evid. 410 that
would prohibit such use of the Stipulation of Facts. If the Court
does not accept the plea agreement through no fault of the

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September 22, 2022 Re: Tiffany Bowlin

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defendant, or the Court declares the agreement void due to a breach
of its terms by the United States, the Stipulation of Facts cannot
be used by the United States.

The United States and Ms. Bowlin understand and acknowledge
that the Court is not bound by the Stipulation of Facts and that
if some or all of the Stipulation of Facts is not accepted by the
Court, the parties will not have the right to withdraw from the
plea agreement.

12. AGREEMENT ON SENTENCING GUIDELINES. Based on the
foregoing Stipulation of Facts, the United States and Ms. Bowlin
agree that the following provisions of the United States Sentencing
Guidelines apply to this case.

USSG §2Bl1.1

Base offense level (§ 2Bl1.1(a) (2)) 7

Loss greater than $15,000, less than
$40,000 (§ 2B1.1(b) (1) (C)) + 4

Adjusted offense level 11

The United States and Ms. Bowlin acknowledge and understand
that the Court and the Probation Office are not bound by the
parties' calculation of the United States Sentencing Guidelines
set forth above and that the parties shall not have the right to
withdraw from the plea agreement due to a disagreement with the
Court's calculation of the appropriate guideline range.

13. WAIVER OF APPEAL AND COLLATERAL ATTACK. Ms. Bowlin
knowingly and voluntarily waives her right to seek appellate review
of her conviction and of any sentence of imprisonment, fine, or
term of supervised release imposed by the District Court, or the
manner in which the sentence was determined, on any ground
whatsoever including any ground set forth in 18 U.S.C. § 3742. Ms.
Bowlin also knowingly and voluntarily waives any right to seek
appellate review of any claim or argument that (1) the statute of

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September 22, 2022 Re: Tiffany Bowlin
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conviction (18 U.S.C. § 1343) is unconstitutional, and (2) that
Ms. Bowlin’s conduct set forth in the Stipulation of Facts (Plea
Agreement Exhibit B) does not fall within the scope of 18 U.S.C.
§ 1343. Ms. Bowlin may appeal the following:

(a) a sentence that exceeds the maximum penalty prescribed
by statute; and

(b) a decision by the District Court, pursuant to the
Sentencing Guidelines or 18 U.S.C. § 3553(a), to make an
“upward departure” or “upward variance” from the total
offense level calculated by the District Court or the
guideline range corresponding to that level.

The United States also waives its right to seek appellate
review of any sentence of imprisonment or fine imposed by the
District Court, or the manner in which the sentence was determined,
on any ground whatsoever including any ground set forth in 18
U.S.C. § 3742, except:

(a) a sentence that is below the minimum penalty, if any,
prescribed by statute; and

(b) a decision by the District Court, pursuant to the
Sentencing Guidelines or 18 U.S.C. § 3553(a), to make a
“downward departure” or “downward variance” from the
total offense level calculated by the District Court or
the guideline range corresponding to that level.

Ms. Bowlin also knowingly and voluntarily waives the right to
challenge her guilty plea and conviction resulting from this plea
agreement, and any sentence imposed for the conviction, in any
collateral attack, including but not limited to a motion brought
under 28 U.S.C. § 2255.

The waivers noted above shall not apply to a post-conviction
collateral attack or direct appeal based on a claim of ineffective
assistance of counsel.

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September 22, 2022 Re: Tiffany Bowlin

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14. WAIVER OF FOIA AND PRIVACY RIGHT. Ms. Bowlin knowingly
and voluntarily waives all rights, whether asserted directly or by
a representative, to request or receive from any department or
agency of the United States any records pertaining to the
investigation or prosecution of this case, including without any
limitation any records that may be sought under the Freedom of
Information Act (FOIA), 5 U.S.C. § 552, or the Privacy Act of 1974,
5 U.S.C. § 552a, following final disposition.

15. FINAL DISPOSITION. The matter of sentencing is within
the sole discretion of the Court. The United States has made no
representations or promises as to a specific sentence. The United
States reserves the right to:

(a) Inform the Probation Office and the Court of all relevant
facts and conduct;

(b) Present evidence and argument relevant to the factors
enumerated in 18 U.S.C. § 3553(a);

(c) Respond to questions raised by the Court;

(d) Correct inaccuracies or inadequacies in the presentence
report;

(e) Respond to statements made to the Court by or on behalf
of Ms. Bowlin;

(£) Advise the Court concerning the nature and extent of Ms.
Bowlin’s cooperation; and

(g) Address the Court regarding the issue of Ms. Bowlin’s
acceptance of responsibility.

16. VOIDING OF AGREEMENT. If either the United States or
Ms. Bowlin violates the terms of this agreement, the other party
will have the right to void this agreement. If the Court refuses
to accept this agreement, it shall be void.

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September 22, 2022 Re: Tiffany Bowlin
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17. ENTIRETY OF AGREEMENT. This written agreement
constitutes the entire agreement between the United States and Ms.
Bowlin in this matter. There are no agreements, understandings

or recommendations as to any other pending or future charges
against Ms. Bowlin in any Court other than the United States
District Court for the Southern District of West Virginia.

Acknowledged and agreed to on behalf of the United States:

WILLIAM S. THOMPSON
United States Attorney

By:

M. RYAN BLACKWELL
Assistant United States Attorney 4

MRB/tl1m

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I hereby acknowledge by my initials at the bottom of each of
the foregoing pages and by my signature on the last page of this
li-page agreement that I have read and carefully discussed every
part of it with my attorney, that I understand the terms of this
agreement, and that I voluntarily agree to those terms and
conditions set forth in the agreement. I further acknowledge that
my attorney has advised me of my rights, possible defenses, the
Sentencing Guideline provisions, and the consequences of entering
into this agreement, that no promises or inducements have been
made to me other than those in this agreement, and that no one has
threatened me or forced me in any way to enter into this agreement.
Finally, I am satisfied with the representation of my attorney in
this matter.

ent a Pp ties, \O-2 -Aa

Tiffany Bowlin Date Signed
Defendant

Coll fm lao -2y~QQ

Rachal ser ar Date Signed
Counsel for Defendant

UNITED STATES DISTRICT COURT FOR THE
SOUTHERN DISTRICT OF WEST VIRGINIA
CHARLESTON

UNITED STATES OF AMERICA

v. CRIMINAL NO. a" FA-cr-o0R0S
18 U.S.C. § 1343

TIFFANY BOWLIN

INFORMATION

The United States Attorney Charges:

INTRODUCTION

At all times material to this Information:

ddivs The Coronavirus Aid, Relief, and Economic Security
("CARES") Act was a federal law enacted in or about March 2020,
designed to provide emergency financial assistance to the millions
who suffered economic effects caused by the COVID-19 pandemic.

23 Among other relief efforts, the United States sought to
provide financial support to eligible businesses that could be
used to offset certain business expenses.

3. The Small Business Administration ("SBA") was” an
executive branch agency of the United States government that
provided support to entrepreneurs and small businesses. The SBA
was headquartered in Washington, D.C., and maintained its computer
servers outside of the State of West Virginia. The SBA's mission

was to maintain and strengthen the nation's economy by enabling

wt BE The ‘ a

BE. sielvse
the establishment and viability of small businesses and by
assisting in the economic recovery of communities after disasters.

4, 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.

5. One source of relief provided by the CARES Act was the
authorization of up to $349 billion in forgivable loans to small
businesses for job retention and certain other expenses, through
a program referred to as the Paycheck Protection Program ("PPP").
In or around April 2020, Congress authorized over $300 billion in
additional PPP funding.

6. To obtain a PPP loan, a qualifying business had to submit
a PPP loan application 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 to be eligible
to obtain the PPP loan. In the PPP loan application, the small
business (through its authorized representative) had to state,
among other things, its: (a) average monthly payroll expenses; and
(b) number of employees. These figures were then used to calculate
the amount of money the small business was eligible to receive
under the PPP. In addition, a business applying for a PPP loan had

to provide documentation showing its payroll expenses.

PLEA AGREEMENT EXHIBIT A
2

7. A PPP loan application had to be processed by a
participating lender, such as a financial institution. If a PPP
loan was approved, the participating lender would fund the PPP
loan using its own monies, which were 100% guaranteed by the SBA.
Data from the application, including the information about 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.

8. The PPP loan proceeds were required to be used by the
business on certain permissible expenses, such as payroll costs,
interest on mortgages, rent, and utilities. The PPP allowed the
interest and principal of the PPP loan to be entirely forgiven if
the business spent the loan proceeds on these expense items within
a designated period of time and used a certain percentage of the
PPP loan proceeds on payroll expenses.

BACKGROUND

9. A company known to the Grand Jury (the “Tech Company”)
Was a technology company that developed an online portal for
prospective PPP loan applicants to submit their PPP loan
application online. The Tech Company received PPP applications and
supporting documentation online utilizing third-party servers

located in the State of Kansas.

PLEA AGREEMENT EXHIBIT A
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a

10. The Tech Company reviewed PPP applications and
determined on a case-by-case basis whether a PPP loan should be
granted. If a PPP loan application met the criteria for approval,
the Tech Company sent, and caused to be sent, the PPP loan
application to the SBA and a prospective third-party lender.

li. A lending institution known to the Grand Jury (the
“Lender”) was a non-bank finance company headquartered in
California and was an SBA approved lender authorized to make loans
as part of the PPP, |

12. The Lender authorized funding of approved PPP loans
through automatic clearing house (“ACH”) transfers directly to the
approved applicant’s bank account. The Lender utilized a bank
headquartered in State of California to initiate ACH transfers.

13. Defendant TIFFANY BOWLIN was a resident of Charleston,
Kanawha County, West Virginia, within the Southern District of
West Virginia. She claimed to own, as the sole proprietor, a
business called “Tiffany Bowlin” with a business address in

Charleston, Kanawha County, West Virginia.

THE SCHEME TO DEFRAUD

14. From on or about April 27, 2021, through on or about
March 9, 2022, at or near Charleston, Kanawha County, West

Virginia, and within the Southern District of West Virginia,

PLEA AGREEMENT EXHIBIT A
4

defendant TIFFANY BOWLIN, acting with the intent to defraud, did
knowingly devise and intend to devise a scheme and artifice to
obtain money and property from the SBA and the Lender, in
connection with an application for PPP funds, by means of
materially false and fraudulent pretenses, representations, and
promises, with the intent to defraud and with knowledge of the
scheme’s fraudulent nature.

15. It was the purpose of the scheme to defraud for defendant
TIFFANY BOWLIN to unjustly enrich herself by fraudulentiy
obtaining loan proceeds through the PPP.

MANNER AND MEANS OF THE SCHEME

16. It was part of the scheme that in early 2021 defendant
TIFFANY BOWLIN prepared, and caused to be prepared, a fraudulent
PPP loan application (the “Fraudulent PPP Loan Application”). The
Fraudulent PPP Loan Application included multiple materially false
and fraudulent representations and pretenses, such as:

a. The Fraudulent PPP Loan Application falsely claimed
that defendant TIFFANY BOWLIN operated a hair salon
as a sole proprietorship under the name Tiffany
Bowlin.

b. The Fraudulent PPP Loan Application falsely
represented that Tiffany Bowlin received $106,600

in gross income in 2020.

PLEA AGREEMENT EXHIBIT A
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om The Fraudulent PPP Application falsely stated that
Tiffany Bowlin was established in 2019, and in
operation on February 15, 2020.

d. The Fraudulent PPP Loan Application included a
false IRS Form 1040, Schedule C for the Profit or
Loss from a Business (“Form 1040”), for the year
2020. The Form 1040 again falsely stated that
Tiffany Bowlin had earned $106,600 in 2020.

e. The Fraudulent PPP Loan Application fraudulently
affirmed the truth of the statements made in the
application.

17. In furtherance of the scheme, on or about April 27, 2021,
defendant TIFFANY BOWLIN submitted and caused to be submitted the
Fraudulent PPP Loan Application utilizing the Tech Company’s
online portal. Defendant TIFFANY BOWLIN did this despite knowing
the Fraudulent PPP Loan Application was false in material respects
and that she was not entitled to a PPP loan.

18. It was part of the scheme that on or about April 29,
2021, after the PPP loan was provisionally approved, defendant
TIFFANY BOWLIN electronically signed and submitted, and caused to
be electronically signed and submitted, a note to the SBA as the

owner of the purported hair salon, even though she knew that she

PLEA AGREEMENT EXHIBIT A
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did not own a hair salon and that the submitted Fraudulent PPP
Loan Application contained information that was materially false.

19. In furtherance of the scheme, on or about May 13, 2021,
defendant TIFFANY BOWLIN received a $20,833 PPP loan deposited
into her personal bank account through an ACH transfer authorized
by the Lender and guaranteed by the SBA.

20. It was part of the scheme that defendant TIFFANY BOWLIN
used the fraudulently obtained funds to benefit herself personally
and not to pay legitimate business expenses.

21. In furtherance of the scheme, on or about March 2, 2022,
defendant TIFFANY BOWLIN submitted and caused to be submitted an
online application to have the $20,833 PPP loan that she received
forgiven. In doing so, defendant TIFFANY BOWLIN certified the
$20,833 PPP loan was used on permissible business expenses as
required by the terms of the PPP loan, even though she knew this
to be false.

22. The SBA forgave defendant TIFFANY BOWLIN’s PPP loan on
or about March 9, 2022,

23. %In this manner, from on or about April 27, 2021, through
on or about March 9, 2022, defendant TIFFANY BOWLIN defrauded the

SBA and the Lender out of approximately $20,833.

PLEA AGREEMENT EXHIBIT A
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WIRE TRANSMISSION TO EXECUTE THE SCHEME TO DEFRAUD

24, On or about April 27, 2021, at or near Charleston,
Kanawha County, West Virginia, and within the Southern District of
West Virginia and elsewhere, defendant TIFFANY BOWLIN having
devised and intending to devise the above-described scheme and
artifice to defraud the SBA and the Lender, and to obtain money
and property by means of materially false and fraudulent pretenses,
representations and promises, and for the purpose of executing
such scheme and artifice, did knowingly transmit and caused to be
transmitted by means of wire and radio communications in interstate
commerce any writings, signs, signals, pictures, and sounds, that
is an interstate wire signal originating from the Southern District
of West Virginia sent to Kansas constituting the Fraudulent PPP
Loan Application.

All in violation of Title 18, United States Code, Section

1343.

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NOTICE OF FORFEITURE

1. The allegations contained in this Information are hereby
re-~alleged and incorporated by reference for the purpose of giving
notice of forfeiture pursuant to 18 U.S.C. $§§ 981, 982 and
28 U.S.C. § 2461(c).

2. Notice is hereby given of 18 U.S.C. §§ 981, 982 and
28 U.S.C. § 2461(c). Under Section 2461{c), criminal forfeiture is
applicable to any offenses for which forfeiture is authorized by
any other statute, including, but not limited to 18 U.S.C. §§ 981,
982 and all specified unlawful activities listed or referenced in
18 U.S.C. § 1956(c) (7), which are incorporated as to proceeds by
Section 981(a) (1) (Cc).

The following property is subject to forfeiture in accordance
with Section 982 and/or 2461 (c):

a. All property which constitutes or is derived from
proceeds of the violations set forth in this
Information;

b. All property involved in such violations or traceable to
property involved in such violations; and

om If, as set forth in 21 U.S.C. § 853(p), any property
described in (a) or (b) cannot be located upon the
exercise of due diligence, has been transferred or sold

to, or deposited with, a third party, has been placed

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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, all other property of the
defendant’s to the extent of the value of the property

described in (a) and (b).
The following property is subject to forfeiture on one or
more grounds stated above: a forfeiture money judgment in the
amount of approximately $20,833, such amount constituting the

proceeds of the violations set forth in this Information.

UNITED STATES OF AMERICA

WILLIAM S. THOMPSON
United States Attorney

By:
Ms
M. RYAN~BRACKWELL
Assistant United States Attorney

PLEA AGREEMENT EXHIBIT A
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UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF WEST VIRGINIA
CHARLESTON

UNITED STATES OF AMERICA

v. CRIMINAL NO. 93' 3 "60-002 05

TIFFANY BOWLIN

STIPULATION OF FACTS

The United States and Tiffany Bowlin (hereinafter,
“defendant” or “I” or “my”) stipulate and agree that the facts
comprising the offense of conviction in the single-count
Information filed with the plea agreement in the Southern District
of West Virginia and the relevant conduct for that offense, 1
include the facts written below.

Coronavirus Relief Background

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. The CARES Act authorized the Small Business
Administration (“SBA”) to provide forgivable loans to. small
businesses for job retention and certain other expenses, through
a program referred to as the Paycheck Protection Program (“PPP”).

The PPP allowed qualifying small businesses and other
organizations to receive PPP loans. Businesses were required to
use PPP loan proceeds to cover payroll costs, interest on
mortgages, rent and utilities. The PPP allowed interest and
principal on the PPP loans to be entirely forgiven if the
businesses spent the loan proceeds to cover these expenses within
a designated time and used a certain specified percentage of the
PPP loan proceeds on payroll expenses.

1 This Stipulation of Facts does not contain every fact known to
Ms. Bowlin and to the United States concerning her involvement or
the involvement of others in the charge set forth in the
Information and her relevant conduct.

—e~

its

To obtain a PPP loan, a qualifying business was required to
submit a PPP loan application. The PPP loan application required
the small business (through its authorized representative) to
acknowledge the program rules and make affirmative certifications
that the small business was eligible to obtain the PPP loan. In
addition, businesses applying for a PPP loan were required to
provide documentation showing their prior gross income from either
2019 or 2020. Applicants also had to certify that the small
business was in operation on February 15, 2020.

A company (the “Tech Company”) developed an online portal for
prospective PPP loan applicants to submit their PPP loan
application online. The Tech Company received PPP applications and
supporting documentation online utilizing a third-party’s servers
located in the State of Kansas.

The Tech Company reviewed PPP applications and determined on
a case-by-case basis whether a PPP loan should be granted. If a
PPP loan application met the criteria for approval, the Tech
Company sent, and caused to be sent, the PPP loan application to
the SBA and a prospective third-party lender. If a PPP loan
application was approved, the participating lender funded the PPP
loan using its own monies, which were 100% guaranteed by the SBA.

A commercial lending institution (the “Lender”) was a non-
bank finance company headquartered in California and was an SBA
approved lender authorized to receive and process PPP applications
and supporting documentation, and then make loans as part of the
PPP’,

Defendant’s Factual Basis for Plea

From April 27, 2021, to March 9, 2022, I knowingly defrauded
and obtained money from the SBA and the Lender. I applied for a
PPP loan for a purported sole proprietorship which I falsely stated
was a hair salon operating under the business name of “Tiffany
Bowlin.” However, Tiffany Bowlin was not a legitimate business,
and had not engaged in substantial business activity on or before
February 15, 2020.

On April 27, 2021, from my residence in Charleston, Kanawha
County, West Virginia, I electronically signed and submitted my
PPP application on behalf of Tiffany Bowlin for a PPP loan in the
amount of $20,833. As part of the Ppp application, I falsely
represented that Tiffany Bowlin received $106,600 in gross income

PLEA AGREEMENT EXHIBIT B

JB

in 2020. I also falsely stated that Tiffany Bowlin was established
in 2019 and in operation on February 15, 2020. I submitted a false
IRS Form 1040, Schedule C for the Profit or Loss from a Business
(“Form 1040”) for the year 2020 with my PPP application. The Form
1040 also falsely stated that Tiffany Bowlin earned $106,600 in
gross income during 2020.

I submitted my PPP loan application electronically using the
Tech Company, which caused my application to be uploaded to servers
in Kansas. My PPP loan application was reviewed and approved.

“On May 13, 2021, I received $20,833 via ACH transfer from the
Lender located in California into my personal bank account. I used
the fraudulently obtained money to benefit myself personally and
not for authorized business expenses. On March 2, 2022, I applied
to have the PPP loan forgiven even though I had not spent the loan
proceeds on permissible business expenses. The PPP loan that I
obtained was forgiven by the SBA on or about March 9, 2022.

The United States and I stipulate and agree that I received
at least $20,833 in PPP funds from my wire fraud scheme. The United
States and I also agree that Charleston, Kanawha County, West
Virginia, is located within the Southern District of West Virginia.

Stipulated and agreed to:

" Pidia shin, lO-Q) -Aa

Tiffany Bqw)i Date
Defendant

1d -

fo Am - we LESS
Rachel Zimarows) 1, Esq. Date

Counsel for Defendant

MRGY TES

M. RyahBlackwell Date
Assistant United States Attorney

PLEA AGREEMENT EXHIBIT B
3

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF WEST VIRGINIA

LL, QLD) _ DIVISION

USA

CASENO._ At AA*CL -ONQG

RECEIPT

Receipt is hereby acknowledged of the sum of $ L090. od to be applied to:

DATE: K/// L023 RORY L. PERRY II
Clerk of Court

By sath» Sint >
Deputy Clerk

SEND ORIGINAL RECEIPT TO ADDRESS BELOW:

LY 2 Cth Adak
Jhatleton, LUV BSE Z0Q_

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