Declaration of AUSA Abraham Fine — United States v. Mosley

Record facts

U.S. District Court, Northern District of California (Oakland Division) · No. 4:23-cr-00134-AMO · Doc. 77 · 2024-04-29 · Docket on CourtListener

Full text

DECLARATION OF AUSA ABRAHAM FINE 
Case No. CR 23-0134-AMO  
 
 
 
 
 
 
 
 
 
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ISMAIL J. RAMSEY (CABN 189820) 
United States Attorney 
 
MARTHA BOERSCH (CABN 126569) 
Chief, Criminal Division 
 
ABRAHAM FINE (CABN 292647) 
Assistant United States Attorney 
 
1301 Clay Street, Suite 340S 
Oakland, California 94612 
Telephone: (510) 637-3680 
FAX: (510) 637-3724 
Abraham.fine@usdoj.gov 
 
Attorneys for United States of America 
 
UNITED STATES DISTRICT COURT 
 
NORTHERN DISTRICT OF CALIFORNIA 
 
OAKLAND DIVISION 
 
UNITED STATES OF AMERICA, 
Plaintiff, 
v. 
FRANK MOSLEY, 
Defendant. 
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NO. CR 23-0134-AMO 
 
DECLARATION OF AUSA ABRAHAM FINE IN 
SUPPORT OF UNITED STATES’ SENTENCING 
MEMORANDUM 
 
 
 
 
 
I, Abraham Fine, declare and state as follows: 
1. 
I am currently employed as an Assistant United States Attorney in the Northern District 
of California. 
2. 
I am counsel for the government in the above-captioned case and I have reviewed the 
information discussed below, which was obtained as part of the government’s investigation.   
3. 
On July 22, 2020, Frank Mosley (“Frank”) and Reginald Mosley (“Reginald”) texted 
back and forth regarding a fraudulent $103,000 EIDL for FTI. 
4. 
On August 6, 2020, Frank and Reginald exchanged text messages about the amount of 
$1,070,795, the same amount as the FTI PPP loan.  Specifically, Reginald texted Frank:  “Just signed 
docs.”  Frank responded: “How much?” to which Reginald responded “1070795” (the exact amount of 
Case 4:23-cr-00134-AMO     Document 77     Filed 04/29/24     Page 1 of 3

 
 
 
DECLARATION OF AUSA ABRAHAM FINE 
Case No. CR 23-0134-AMO  
 
 
 
 
 
 
 
 
 
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FTI’s PPP loan).  Frank then responded “Cool.  That’s the number we working with? Banker gets 12% 
of that number?”   
5. 
On August 6, 2020, Frank and Reginald texted about creating Forms 940 and 941 for 
Aaron Boren. 
6. 
On August 10, 2020, after receiving the fraudulent PPP proceeds, Reginald texted Frank 
“shoot me a pic, I just have to see it.”  Frank responded by texting a picture of the PPP loan amount 
from the FTI bank account.   
7. 
On August 16, 2020, Reginald provided Frank with the name, social security number, 
and account and routing number for a specific person with the instruction “Add [that person] to 1 of my 
slots. I will forward address.” 
8. 
On August 10, 2020, the same day FTI’s $1,070,795 PPP loan was deposited into Wells 
Fargo account x6953, Frank conducted two withdrawals from the x6953 account in the amounts of 
$58,495.40 and $70,020.00. Frank’s signature appears on both withdrawal slips, indicating that he is the 
person who conducted the transactions. 
9. 
The Wells Fargo x6953 account in the name of FTI was set up at the Oakland City Center 
Wells Fargo branch, the statement mailing address was Frank’s home address, and Frank was listed as 
the first “key executive” in control of the entity before Reginald. 
10. 
The Wells Fargo Business Platinum Credit Card account for FTI listed Frank, not 
Reginald, as the sole cardholder for the account. 
11. 
For the Gusto payroll account set up in the name of FTI (which account Frank set up), 12 
of the 54 people listed had a home address of a P.O. Box in Oakland (a post office box in the name of 
Frank, not Reginald).  Furthermore, for the Gusto payroll account set up in the name of MDK, 43 of the 
53 people had a home address listed as Frank’s P.O. Box. 
12. 
For the Fidelity Investment account x3836, the physical address of the business was 
Frank’s home address and the mailing address of the business was Frank’s post office box. This account 
received over $400,000 in fraud proceeds and Frank, as joint owner of the account with Reginald, would 
have profited from this account had it not been frozen via seizure warrant and later forfeited. 
13. 
On the Corporate Resolution for Fidelity Investment account x3836, while Reginald 
Case 4:23-cr-00134-AMO     Document 77     Filed 04/29/24     Page 2 of 3

 
 
 
DECLARATION OF AUSA ABRAHAM FINE 
Case No. CR 23-0134-AMO  
 
 
 
 
 
 
 
 
 
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appears as an “authorized individual,” the only signature that appears on the document is Frank’s. 
14. 
In the months after FTI’s PPP loan was deposited into the Wells Fargo x6953 account, a 
separate Citibank account x1657 held solely in the name of Frank received thousands of dollars in ACH 
transfers from the Wells Fargo x6953 account.  
15. 
During execution of a search warrant at Frank’s house on August 3, 2022, agents found 
individual physical file folders for the various subject companies, a pay/owe sheet related to PPP loans 
for the subject businesses, and multiple copies of tax returns created and filed for the subject companies. 
No such records were found at Reginald’s house. 
 
I declare under penalty of perjury that the foregoing is true and correct to the best of my 
knowledge. 
 
Executed this 29th day of April, 2024, in Oakland, California. 
 
 
 
 
 
 
 
 
 
 
/s/ Abraham Fine 
 
 
 
 
 
 
ABRAHAM FINE 
 
 
 
Case 4:23-cr-00134-AMO     Document 77     Filed 04/29/24     Page 3 of 3

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