Alabama Attorney General, News Release, "Two Birmingham Men Indicted for Allegedly Fraudulently Obtaining Nearly $40,000 in PPP Loans" (January 12, 2026)
Summary
A news release from Alabama Attorney General Steve Marshall dated January 12, 2026 announcing the indictments of two Birmingham men, a father and son, on charges related to alleged Paycheck Protection Program (PPP) loan fraud and tax evasion. The release states that Sebastian Alexander Carrillo, 54, an employee of the Jefferson County Sheriff's Office, and his son Sebastian Alexander Gideon, 27, were served with indictments and each posted $20,000 bond after a Jefferson County grand jury heard evidence on Dec. 9, 2025. Carrillo is charged with first-degree theft by deception over $20,415 in PPP funds and three counts of tax evasion for 2020 through 2022; Gideon with theft by deception over $18,123, two counts of filing a false return and one of tax evasion. The theft charges are Class B felonies carrying two to 20 years; the release notes an indictment is merely an accusation.
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NEWS RELEASE FOR IMMEDIATE RELEASE
January 12, 2026
For press inquiries only, contact:
Steve Marshall Amanda Priest (334) 322-5694
William Califf (334) 604-3230
Alabama Attorney General Page 1 of 1
Two Birmingham Men Indicted for Allegedly Fraudulently Obtaining
Nearly $40,000 in PPP Loans
(Montgomery, Ala) – Attorney General Steve Marshall announced the indictments of
two Birmingham men, a father and son, on charges related to alleged Paycheck
Protection Program (PPP) loan fraud and tax evasion.
Sebastian Alexander Carrillo, 54, an employee of the Jefferson County Sheriff's Office,
was served with his indictment Friday afternoon at the Jefferson County Jail and posted
$20,000 bond. His son, Sebastian Alexander Gideon, 27, also was served with an
indictment Friday afternoon at the same location and posted an identical bond.
The indictments resulted from a joint investigation by the attorney general's office and
the Alabama Department of Revenue. Marshall's Special Prosecutions Division
presented evidence to a Jefferson County grand jury on Dec. 9, 2025.
Carrillo faces one count of first-degree theft by deception for allegedly obtaining
$20,415 from the Paycheck Protection Program under false pretenses. He also faces
three counts of attempting to evade or defeat income tax on unreported income for tax
years 2020, 2021 and 2022.
Gideon is charged with first-degree theft by deception for allegedly obtaining $18,123 in
PPP funds under false pretenses. He also faces two counts of subscribing to a false tax
return for tax years 2020 and 2021, and one count of attempting to evade or defeat
income tax on unreported income for tax year 2022.
The theft charges are Class B felonies carrying sentences of two to 20 years in the
Alabama Department of Corrections and fines up to $30,000. Attempting to evade or
defeat any tax is an unclassified felony punishable by up to five years in prison and a
maximum fine of $100,000. Subscribing to a false tax return is an unclassified felony
punishable by up to three years in prison and a maximum fine of $100,000.
No further information about the investigation or alleged crimes can be released at this
time.
* An indictment is merely an accusation. The defendant is presumed innocent unless and until
proven guilty.
-30-
501 Washington Avenue • Montgomery, AL 36104 • (334) 242-7300
AlabamaAG.gov
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