Complaint for Forfeiture — 26 Civ. 3014, United States Attorney for the Southern District of New York (Dkt. 1, S.D.N.Y.)

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A verified civil complaint for forfeiture filed April 13, 2026 by U.S. Attorney Jay Clayton in United States v. $540,964.57 in United States Currency and other funds, 26 Civ. 3014, in the U.S. District Court for the Southern District of New York. It seeks forfeiture of $540,964.57, $92,278.67 and $19,617.99 formerly on deposit in three Regions Bank accounts in the names of Ata Abrishami, DVM Inc., Carla S. Johnston and Masonde Traore, as proceeds of wire fraud and wire fraud conspiracy. An FBI investigation found that impostors posing as a business owner obtained advances on Employee Retention Credit refunds from a finance company; on May 2, 2023 it sent about $959,968.89 to the first account. FBI Special Agent Melissa Baccari verified the complaint on April 10, 2026.

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Case 1:26-cv-03014-LJL Document 1

JAY CLAYTON

United States Attorney for the
Southern District of New York
By: Connie Dang

Assistant United States Attorney
26 Federal Plaza, 38" Floor
New York, New York 10278
Tel: (212) 637-2543

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF NEW YORK

Filed 04/13/26 Page 1of10

UNITED STATES OF AMERICA,
Plaintiff,

-V.-

$540,964.57 IN UNITED STATES CURRENCY
FORMERLY ON DEPOSIT IN REGIONS BANK
ACCOUNT NUMBER 0339845141 HELD IN THE
NAME OF ATA ABRISHAMI, DVM INC.;

$92,278.67 IN UNITED STATES CURRENCY ON
DEPOSIT IN REGIONS BANK ACCOUNT
NUMBER 0334791248 HELD IN THE NAME OF
CARLA S. JOHNSTON; AND

$19,617.99 IN UNITED STATES CURRENCY ON
DEPOSIT IN REGIONS BANK ACCOUNT
NUMBER 0320739923 HELD IN THE NAME OF
MASONDE TRAORE.,,.

Defendants-in-rem.

VERIFIED CIVIL
COMPLAINT FOR
FORFEITURE

26 Civ. 3014

Plaintiff United States of America, by its attorney, Jay Clayton, United States

Attorney for the Southern District of New York, for its verified civil complaint, alleges, upon

information and belief, as follows:
Case 1:26-cv-03014-LJL Document1 Filed 04/13/26 Page 2 of 10

I. JURISDICTION AND VENUE

1. This is a civil action in rem commenced by the United States of America
pursuant to Title 18, United States Code, Sections 981(a)(1)(C) and 984 seeking the forfeiture of
the following:

a. $540,964.57 in United States currency formerly on deposit in Regions
Bank account number 0339845141, held in the name of Ata Abrishami,
Dvm, Inc. (the “Subject Account-1”’);

b. $92,278.67 in United States currency formerly on deposit in Regions
Bank account number 0334791248, held in the name of Carla S. Johnston
(the “Subject Account-2”); and

c. $19,617.99 in United States currency formerly on deposit in Regions
Bank account number 0320739923, held in the name of Masonde Traore
(the “Subject Account-3”)

(a. through c., collectively, the “Defendants-in-rem’”).

2. This Court has original jurisdiction over this forfeiture action pursuant to
Title 28, United States Code, Sections 1345 and 1355.

3. Venue is proper pursuant to Title 28, United States Code, Section 1395
because the Defendants-in-rem is currently held in the Seized Asset Deposit Fund Account of the
United States Marshals Service (the “USMS”) located within the judicial district for the Southern
District of New York. Venue is also proper pursuant to Title 28, United States Code, Section 1355
(b)(1)(A) because the acts and omissions giving rise to the forfeiture took place in the Southern
District of New York.

4. As set forth below, the Defendants-in-rem are subject to forfeiture pursuant
to (i) Title 18, United States Code, 981(a)(1)(C) and 984, as property constituting or derived from

proceeds traceable to wire fraud and conspiracy to commit wire fraud, in violation of Title 18,

United States Code, Section 1343 and 1349.
Case 1:26-cv-03014-LJL Document1 Filed 04/13/26 Page 3 of 10

II. BASIS FOR FORFEITURE

5. This action arises out of an investigation conducted by the Federal Bureau
of Investigation (“FBI”) into a fraud scheme involving targets that had fraudulently obtained
advances from a finance company (“Victim”) that provided funding to businesses that were
eligible for the Internal Revenue Service (“IRS”) Employee Retention Credit (“ERC”). ERC is a
refundable tax credit for certain eligible businesses and tax-exempt organizations that were
operating during the COVID-19 pandemic and paying employees but were affected by the
pandemic. Specifically, the tax credit was available to eligible employers that paid qualified wages
to some or all employees after March 12, 2020 and before January 1, 2022. The Victim provided
businesses eligible for ERC tax credits immediate funding to maintain and operate their businesses
while awaiting IRS refunds from ERC tax credits. Once Victim’s customers receive their refund
checks from the IRS, the Victim would be repaid with the proceeds of those checks.

Fraudulent Application-1

6. As a result of the investigation, the Government learned the following:

a. On or about February 7, 2023, one or more fraudsters impersonated
the owner (“Individual-1”) of a company (“Company-1”), by using Company-1’s name and
Individual-1’s personally identifiable information and a photograph of Individual-1’s driver’s
license, and sent Victim an application and supporting documentation (“Application-1”) on behalf
of Company-1 seeking an advance on refunds from ERC tax credits totaling approximately $1.29
million. In Application-1, the fraudsters impersonating Individual-1 indicated that Company-1 was
eligible for ERC tax credits because Company-1 had been impacted by a government shutdown

and had filed for over $1.8 million in ERC tax credits. Application-1 also included a screenshot of
Case 1:26-cv-03014-LJL Documenti1 Filed 04/13/26 Page 4 of 10

a webpage indicating that Company-1 had filed with the IRS an application for ERC tax credits
and was approved to receive over $1.8 million in ERC tax credits.

b. In or about April 2023, Victim approved Application-1, and the fraudsters
impersonating Individual-1 provided an Automated Clearing House (“ACH”)! form indicating that
the advance on ERC tax credit refunds should be sent via ACH transfer to Subject Account-1.

C. On or about May 2, 2023, Victim sent the advance of approximately
$959,968.89 in United States currency,” via ACH transfer to Subject Account-1.

d. On or about June 5, 2023, Victim-1 learned that the IRS had mailed
Company-1’s ERC refund check to Company-1 and attempted to contact Individual-1 to obtain
repayment of the advance that Victim-1 provided to Company-1; Victim-1 received no response
in connection with that outreach.

e. On or about the same day, Victim-1 learned that the real Individual-1, who
owned the real Company-1, contacted the IRS on or about May 15, 2023 to report that he had
received letters from the IRS indicating that Company-1’s ERC refund check had been mailed to
him but that he had not applied for the ERC tax credit and believed that Company-1 had been a
victim of identity theft and fraud. Upon learning this, Victim-1 contacted the real Individual-1 and
learned that Individual-1 had not submitted any application to Victim-1 and that Individual-1 had
not applied for an ERC tax credit.

7. Victim-1 conducted a review of Application-1, its supporting

documentation, and the correspondence with the fraudsters impersonating Individual-1 and

' ACH is an electronic network used by to transfer funds electronically between
financial institutions.

> The advance amount reflects the loan amount sought by the fraudsters, with the
deduction of various administrative fees imposed by Victim-1.
identified various indications of fraud. For example, as part of the loan process, Victim-1
conducted a video call with the fraudsters impersonating Individual-1 and the person who appeared
on the video call did not match the appearance of Individual-1 as depicted on Individual-1’s
California stated driver’s license, which was submitted with Application-1. Additionally, portions
of Application-1 and certain of its supporting documentation appeared to be doctored and/or
forged.

8. In or around April 2023, multiple corporate entities using the name of
Company-1 were incorporated. One of those corporate entities was registered in Ohio by an
individual using the name “Kevin James Wall.”

9. The signer on Subject Account-1 was an individual using the name “Kevin
James Wall.” The email address listed as the contact email address for Subject Account-1 was a
Google email account that used Company-1’s name (the “Fake Company-1 Email Address’) in
the email address, and the address listed for Subject Account-1 was an address in Atlanta, Georgia.

10. The Fake Company-1 Email Address was created on or about April 20,
2023, by an individual using the name “Kevin Wall” and was associated with an IP address in
Augusta, Georgia.

Fraudulent Application-2

11. On or about May 23, 2023, Victim-1 received a different application for an
advance on ERC tax credits refunds (“Application-2”) from fraudsters impersonating an individual
(“Individual-2”) who purported to be the owner of another company (“Company-2”), including by
using Individual-2’s personally identifiable information and a photograph of Individual-2’s

driver’s license.
Case 1:26-cv-03014-LJL Documenti1 Filed 04/13/26 Page 6 of 10

12. Victim-1 identified portions of Application-2 and its supporting
documentation were forged and/or doctored.

13. When representatives of Victim-1 asked the fraudsters purporting to be
Individual-2 to provide proof that COVID-19 impacted Company-2’s business, the fraudsters
provided a website using Company-2’s name. That website was registered on or about June 1,
2023, approximately one week after fraudsters submitted Application-2 to Victim.

14. — Additionally, an individual with the name “Ellen Damaso” registered a
limited liability corporation using Company-2’s name on or about May 18, 2023.

15. On or about July 5, 2023, the FBI, with Victim-1’s consent, observed a
representative of Victim-1 place a video call, which was audio recorded, from New York, New
York to the fraudsters impersonating Individual-2. The FBI learned the following: (i) the voice of
the fraudster(s) who had impersonated Individual-2 was similar to the voice of the fraudster(s)
who had impersonated Individual-1, and; (ii) on the call, the fraudsters impersonating Individual-
2 verified the bank account that would be used to receive the advance that is the subject of
Application-2, among other things.

Financial Transactions

16. Prior to Subject Account-1 receiving the transfer of approximately
$959,968.89 from Victim-1 as a result of the fraudulent application for an ERC tax credit refund
advance purportedly submitted on behalf of Company-1, Subject Account-1 had a balance of
approximately $18.80. After Subject Account-1 received approximately $959,968.89 from the
Victim, a portion of the fraud proceeds were transferred out of Subject Account-1.

17. Between on or about May 9, 2023 and May 19, 2023, approximately

$8,742.97 in withdrawals took place from Subject Account-1 and approximately $410,281 in
Case 1:26-cv-03014-LJL Document1 Filed 04/13/26 Page 7 of 10

checks were written out of Subject Account-1. The checks written out of Subject Account-1 during
that period included: (i) a check in the amount of $92,800 deposited on or about May 10, 2023 and
a check in the amount of $92,200 deposited on or about May 11, 2023, each payable to “Carla S.
Johnston” and deposited into Subject Account-2; and (ii) a check in the amount of $26,600,
payable to “Masonde Traore,” which was deposited on or about May 11, 2023 into Subject
Account-3.

18. Prior to Subject Account-2 receiving the $92,800 check and the $92,200
check written out of Subject Account-1, Subject Account-2 had a balance of approximately $18.67.

19. Prior to Subject Account-3 receiving the $26,600 check written out of
Subject Account-1, Subject Account-3 had a negative balance of approximately $208.22.

20. After Regions Bank was alerted to the suspected fraud, on or about May 15,
2023, a hold was placed on the remaining balances in Subject Account-1, Subject Account-2, and
Subject Account-3 (collectively, the Defendants-in-rem).

21. On or about March 18, 2026, the Honorable Sarah L. Cave, United States
Magistrate Judge for the Southern District of New York, issued a seizure warrant, 26 Mag. 898,
authorizing the seizure for the Defendants-in-rem. A copy of the Seizure Warrant is attached as
Exhibit A and incorporated by reference as set forth fully herein.

22. On or about March 19, 2026, the Government seized the Defendants-in-
rem.

Ht. FIRST CLAIM FOR FORFEITURE

Forfeiture Under 18 U.S.C. § 981(a)(1)(C)
(Property Constituting or Derived from Proceeds Traceable to a Violation of 18 U.S.C.
§§ 1343 and 1349, or Property Traceable to Such Property)

23. Paragraphs | through 22 of this Complaint are repeated and re-alleged as
Case 1:26-cv-03014-LJL Document1 Filed 04/13/26 Page 8 of 10

if fully set forth herein.

24. Pursuant to Title 18, United States Code Section 981(a)(1)(C), any
property, real or personal, which constitutes or is derived from proceeds traceable to a violation
of any offense constituting “specified unlawful activity” as defined in Section 1956(c)(7) of this
title, or a conspiracy to commit such offense, is subject to forfeiture to the United States. 18
U.S.C. § 981(a)(1)(C).

25. For purposes of Section 1956, “specified unlawful activity” includes “[a]ny
act or activity constituting an offense listed in section 1961(1) of this title...” 18 U.S.C.
§ 1956(c)(7)(A). Section 1961(1) lists, among other things, wire fraud (Section 1343). In addition,
Title 18, United States Code, Section 1349 provides:

Any person who attempts or conspires to commit any
offense under this chapter [including mail fraud or
wire fraud] shall be subject to the same penalties as
those prescribed for the offense, the commission of
which was the object of the attempt or conspiracy.

26. By reason of the foregoing the Defendant-in-rem is subject to forfeiture to
the United States pursuant to Title 18, United States Code, Section 981(a)(1)(C) as property
constituting or derived from proceeds traceable to a violation of Title 18, United States Code,
Sections 1343 and 1349, or as property traceable to such property.

IV. CONCLUSION

WHEREFORE, plaintiff United States of America prays that process issue to
enforce the forfeiture of the Defendants-in-rem and that all persons having an interest in the
Defendants-in-rem be cited to appear and show cause why the forfeiture should not be decreed,

and that this Court decree forfeiture of the Defendants-in-rem to the United States of America for
Case 1:26-cv-03014-LJL Document 1

Filed 04/13/26 Page 9 of 10

disposition according to law, and that this Court grant plaintiff such further relief as this Court

may deem just and proper, together with the costs and disbursements of this action.

Dated: New York, New York
April 13, 2026

JAY CLAYTON

United States Attorney for the
Southern District of New York
Attorney for the Plaintiff
United States of America

Connie L. Dang

Assistant United States Attorney
26 Federal Plaza

New York, New York 10278
Tel: (212) 637-2543
Case 1:26-cv-03014-LJL Documenti1 Filed 04/13/26 Page 10 of 10

DECLARATION OF VERIFICATION

Melissa Baccari, pursuant to Title 28, United States Code, Section 1746, hereby declares
under penalty of perjury that she is a Special Agent with the Federal Bureau of Investigation; that
she has read the foregoing Verified Complaint and knows the contents thereof; that the same is
true to the best of her knowledge, information and belief; and that the sources of her information
and the grounds of her belief are her personal involvement in the investigation, and conversations

with and documents prepared by law enforcement officers and others.

Executed on April 10, 2026

Melissa Bac€ari
Special Agent
Federal Bureau of Investigation


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