Government’s Supplemental Sentencing Memorandum — U.S. v. Mohan

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U.S. District Court for the Western District of Washington · No. 2:21-cr-00041-JCC · Doc. 59 · 2021-08-19 · Docket on CourtListener

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GOVERNMENT’S SUPPLEMENTAL SENTENCING MEMORANDUM - 1 
United States v. Mohan, CR21-041 JCC  
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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The Honorable John C. Coughenour 
 
 
 
 
 
 
 
 
UNITED STATES DISTRICT COURT FOR THE 
WESTERN DISTRICT OF WASHINGTON 
AT SEATTLE 
 
UNITED STATES OF AMERICA, 
 
 
Plaintiff, 
 
 
v. 
 
MUKUND MOHAN, 
 
        Defendant. 
 
No.  CR21-041 JCC 
        
 
 
GOVERNMENT’S SUPPLEMENTAL 
SENTENCING MEMORANDUM 
 
Comes now the United States of America, by and through Tessa M. Gorman, 
Acting United States Attorney for the Western District of Washington, Andrew C. 
Friedman, Assistant United States Attorney for said District, Joseph Beemsterboer, 
Acting Chief, Fraud Section, Criminal Division, United States Department of Justice, and 
Christopher Fenton, Trial Attorney for said Section, and files this Government’s 
Supplemental Sentencing Memorandum. 
In its original sentencing memorandum, the government discussed the sentences 
imposed in the relatively-limited number of PPP cases sentenced to date, and argued that 
the 36-month sentence the government is recommending is consistent with the sentences 
in those other cases.  Since the time of that filing, several other such sentencings have 
taken place or come to the government’s attention.  These sentencings further support the 
Case 2:21-cr-00041-JCC   Document 59   Filed 08/19/21   Page 1 of 3

 
 
 
 
GOVERNMENT’S SUPPLEMENTAL SENTENCING MEMORANDUM - 2 
United States v. Mohan, CR21-041 JCC  
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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conclusion that the sentence the government is recommending is necessary to avoid 
unwarranted disparities with sentences in comparable cases. 
Most notably, another PPP case was sentenced last week in this District.  Austin 
Hsu was a local chiropractor who applied for a total of nearly $1.2 million of fraudulent 
PPP (and other COVID-19-related) loans, and who received around $709,000 of loan 
proceeds.  Judge Robart sentenced Hsu to 24 months’ imprisonment.  See United States v. 
Austin Hsu, No. CR 20-0191JLR, Judgment in a Criminal Case (W.D. Wash. Aug. 10, 
2021).  Mohan applied for nearly five times as much money, and received two-and-a-half 
times as much, as Hsu.  To avoid unwarranted disparity, Mohan’s sentence should be 
substantially higher than Hsu’s.  The 36-month sentence that the government is 
recommending is appropriately higher. 
Two recent cases from other districts also support the government’s 36-month 
recommendation.  In United States v. Philus, Case No. 1:21CR20067 (S.D. Fla.), the 
defendant, a small business owner whose business was suffering, submitted two 
fraudulent loan applications seeking a total of $688,325.  Nearly, all of the money was 
apparently returned, and the defendant received only about $2,000 in personal benefit.  
He pled guilty to one count of conspiracy and was sentenced to 30 months’ 
imprisonment.  Mohan’s case is more egregious in terms of size, number of loan 
applications, and the fact that Mohan created or acquired multiple fraudulent businesses 
for the sole purpose of committing fraud.  Mohan deserves a higher sentence. 
In United States v. Smith, Case No. 20-CR-196 (E.D. Wis.), the defendant,  
a special education teacher with no prior criminal history, conspired with his brother and 
others to submit five fraudulent PPP loan applications seeking $960,000 on behalf of his 
own failed business and several other businesses.  Smith and his co-conspirators received 
$730,000 of that amount.  Smith pled guilty to one count of bank fraud and was 
sentenced to 36 months’ imprisonment.  Mohan’s case, which involves dramatically more 
loss, merits at least as long a sentence. 
Case 2:21-cr-00041-JCC   Document 59   Filed 08/19/21   Page 2 of 3

 
 
 
 
GOVERNMENT’S SUPPLEMENTAL SENTENCING MEMORANDUM - 3 
United States v. Mohan, CR21-041 JCC  
UNITED STATES ATTORNEY 
700 STEWART STREET, SUITE 5220 
SEATTLE, WASHINGTON 98101 
(206) 553-7970 
 
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In sum, Hsu, Philus, and Smith suggest that the 36-month sentence that the 
government is recommending is consistent with the sentences imposed in similar cases in 
this District and elsewhere, and that a lesser sentence would create, rather than avoid, 
unwarranted disparities between defendants.  As a result, the Court should follow the 
government’s recommendation and sentence Mohan to 36 months’ imprisonment. 
 
DATED:  this 18th day of August, 2021. 
 
Respectfully submitted, 
 
TESSA M. GORMAN 
Acting United States Attorney 
 
 
 
 
 
 
    
 
 
 
 
 
 
s/ Andrew C. Friedman 
 
 
       
ANDREW C. FRIEDMAN 
Assistant United States Attorney 
700 Stewart Street, Suite 5220 
Seattle, Washington 98101 
Phone: (206) 553-2277 
Fax: (206) 553-0882 
 
 
JOSEPH BEEMSTERBOER 
Acting Chief 
 
 
 
 
 
 
    
s/ Christopher Fenton 
 
 
       
CHRISTOPHER FENTON 
 
    
Trial Attorney 
Fraud Section, Criminal Division 
Department of Justice 
Case 2:21-cr-00041-JCC   Document 59   Filed 08/19/21   Page 3 of 3

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