Profiles · Defendants
- Type
- Person
- Role
- Defendant
- Programs
- ERC
- Updated
The profile
A California man indicted in Harrisburg in July 2026 on charges that he recruited business owners and used their information to file at least 280 false payroll tax returns for 35 businesses, claiming more than $52.7 million in COVID-19 tax credits, of which the IRS paid more than $32.2 million. The charges are allegations.
Identity and role
Christopher Slater, of California, was arrested on July 20, 2026, after a federal grand jury sitting in Harrisburg returned an indictment in the Middle District of Pennsylvania charging him with conspiracy, mail fraud and money laundering, according to the U.S. Attorney's Office and the Justice Department's National Fraud Enforcement Division. The indictment also charges Mark Keagel, of York, Pennsylvania.
The case and pandemic-relief role
According to the indictment as the Justice Department described it, Slater was "part of a multi-state conspiracy" that recruited business owners, used their information to file false tax returns claiming the Employee Retention Credit (ERC) and the paid sick and family leave credit, and laundered the proceeds. The U.S. Attorney's release counts at least 280 false returns; the department's national release says 290. Both say 35 businesses, more than $52.7 million in ERC and sick-leave credits claimed and more than $32.2 million paid.
More than 61 percent of the amount claimed was paid out. In the $2.9 billion New Jersey complaint against Rudolph Johnson and his co-defendants the share was about 0.035 percent; in the $600 million Credit Reset case against Keith Williams, about 7.5 percent.
Keagel's part, as charged, shows how the recruiting worked. He owned two defunct businesses and passed their information to one of Slater's co-conspirators, who filed false returns for them. The IRS mailed Keagel approximately $3.6 million in Treasury checks, which he allegedly laundered.
Legal status / controversies
- Indicted: July 2026. Slater faces seven mail fraud and mail fraud conspiracy counts (up to 20 years each) and money laundering and money laundering conspiracy counts (up to 10 years each). Keagel is charged with money laundering, conspiracy and theft of government property.
- Neither has been convicted; the charges are allegations.
Where they are now (2025–2026)
The case was at the indictment stage in the last record we found. The releases do not name the other co-conspirators or the recruited businesses.
Sources
- U.S. Attorney's Office, M.D. Pa., "Two Men Charged in $52 million COVID-19 Tax Credit Fraud Conspiracy" (July 21, 2026) — original: https://www.justice.gov/usao-mdpa/pr/two-men-charged-52-million-covid-19-tax-credit-fraud-conspiracy
- U.S. Department of Justice, "Two Men Charged with $52 million COVID-19 Tax Credit Fraud Conspiracy" (July 21, 2026) — original: https://www.justice.gov/opa/pr/two-men-charged-52-million-covid-19-tax-credit-fraud-conspiracy
- U.S. Attorney's Office, D.N.J., "Three Charged with Fraudulently Seeking $2.9 Billion in COVID-19 Tax Credits" (Mar. 14, 2024) — original: https://www.justice.gov/usao-nj/pr/three-charged-fraudulently-seeking-29-billion-covid-19-tax-credits
- Superseding Indictment, United States v. Williams et al., No. 2:25-cr-00020 (E.D.N.Y.), Doc. 85 (Nov. 12, 2025)