Complaint — United States ex rel. Aidan Forsyth v. Mac Johnson Roofing Inc. (No. 1:22-cv-00233, N.D. Fla.)

Summary

A qui tam Complaint under the federal False Claims Act, 31 U.S.C. §§ 3729, filed under seal on September 16, 2022 in United States ex rel. Aidan Forsyth v. Mac Johnson Roofing Inc. and others, Case 1:22-cv-00233-AW-MAF, in the United States District Court for the Northern District of Florida. Relator Aidan Forsyth alleges that Mac C. Johnson's Defendant entities obtained PPP loans while certifying that no owner had been convicted of or pleaded guilty to a felony, although Johnson had pleaded guilty on March 1, 2018 in case 1:17-cr-00033-MW-GRJ. It alleges that Johnson Roofing received a PPP loan of $539,900 that was forgiven in the amount of $544,009.24, and that on April 6, 2020, the day the entities applied, Johnson filed articles of amendment that purported to remove Johnson as president. The complaint seeks treble damages and civil penalties.

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Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 1 of 48

J. Bryan Quesenberry (Utah 9156)
903 East 430 South

Salem, UT 84653

801-473-9951

Counsel for Plaintiff/Relator

Pro Hac Vice application pending

UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF FLORIDA

UNITED STATES OF AMERICA, ex rel. COMPLAINT FOR VIOLATION OF
AIDAN FORSYTH, FEDERAL FALSE CLAIMS ACT
Plaintiff, (Filed in camera and under seal)

(DO NOT PLACE ON PACER)
vs.

JURY TRIAL DEMANDED

MAC JOHNSON ROOFING INC.

JOHNSON & SONS TREE SERVICE, LLC,
MAC JOHNSON & SONS DUMPSTER, Wi
CRANE & DEMOLITION, LLC, and MAC Civil Action No. |. 22 CV 233 AY

C. JOHNSON, an individual, ’ Mme i

Defendants.

Plaintiff-Relator Aidan Forsyth, acting on behalf of the United States of America (the
“Government” or the “Federal Government”) and against Defendants, alleges based upon
personal knowledge, relevant documents, information, and belief, as follows.

INTRODUCTION

1. This is an action to recover damages and civil penalties on behalf of the United
States of America arising from false and/or fraudulent records, statements, and claims made and
caused to be made by Defendants and/or their agents and employees, in violation of the federal

False Claims Act, 31 U.S.C. §§ 3729, ef seq. (“the FCA”). DO: THd G2. ST da
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 2 of 48

2. This action seeks to recover hundreds of thousands of federal dollars wrongfully
loaned to the Entity-Defendant through the Federal Government’s Payroll Protection Program
(“PPP”). The PPP provides a pathway to borrowers for forgiveness of these loans.

3. Pursuant to the PPP, the Federal Government has spent billions of dollars in
stimulus funding, as well as other federal funding, to support and aid legitimate businesses
through the coronavirus pandemic.

4. This action alleges that Defendants applied for PPP funds and received PPP funds
despite the PPP application and rules prohibiting applicants from receiving PPP funds when the
Individual-Defendant was convicted of a felony involving fraud, bribery, embezzlement, or a
false statement in a loan application for federal financial assistance within the last five years or
any other felony within the last year.

5. The FCA was enacted during the Civil War, and was substantially amended in
1986, and again in 2009 and 2010. Congress amended the FCA in 1986 to enhance the Federal
Government’s ability to recover losses sustained as a result of fraud against the United States
after finding that fraud in federal programs was pervasive and that the FCA, which Congress
characterized as a primary tool for combating government fraud, was in need of modernization.
The amendments create incentives for individuals to come forward with information about fraud
against the Federal Government without fear of reprisals or inaction, and enable the use of
private legal resources to prosecute fraud claims on the Federal Government’s behalf.

6. The FCA prohibits, inter alia: (1) knowingly presenting, or causing to be
presented, a false or fraudulent claim for payment or approval; and (2) knowingly making or
using, or causing to be made or used, a false or fraudulent record or statement material to a false
or fraudulent claim. 31 U.S.C. §§ 3729(a)(1)(A), (B). Any person who violates the FCA is liable

for a civil penalty for each such claim, plus three times the amount of the damages sustained
2
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 3 of 48

by the Government. 31 U.S.C. § 3729(a)(1)(A) (as adjusted by the Federal Civil Penalties
Inflation Adjustment Act of 1990 [28 U.S.C. § 2461 note; Public Law 104-410]).

7. In 2009, Congress amended the FCA to clarify that a “claim” includes “any
request or demand, whether under a contract or otherwise, for money or property and whether or
not the United States has title to the money or property that (i) is presented to an officer,
employee, or agent of the United States; or (ii) is made to a contractor, grantee, or other
recipient, if the money or property is to be spent or used on the Government’s behalf or to
advance a Government program or interest...” 31 U.S.C. § 3729(b)(2).

8. The FCA allows any person having information about an FCA violation to bring
an action for himself and the Federal Government, and to share in any recovery. The FCA
requires that the complaint be filed under seal for a minimum of 60 days (without service on
Defendants during that time) to allow the Federal Government time to conduct its own
investigation and to determine whether to join the suit.

9. Based on the foregoing laws, gui tam Plaintiff/Relator seeks through this action to
recover all available damages, civil penalties, and other relief for the violations alleged herein in
every jurisdiction to which Defendants’ misconduct has extended.

PARTIES

10. _— Plaintiff/Relator Aidan Forsyth (“Relator”) is a resident of New York. He brings
this action on behalf of the United States of America, the real party in interest.

11. Upon information and belief, Defendant Mac Johnson Roofing Inc. (“Johnson
Roofing”) is an entity formed in the State of Florida on August 24, 1998 (EIN #59-3528378).

12. Johnson Roofing applied for a PPP loan on April 6, 2020, received said loan in
the amount of $539,900, and had said loan forgiven on January 8, 2021 in the amount of

$544,009.24.
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 4 of 48

13. Upon information and belief, Defendant Johnson and Sons Dumpster and
Crane Service, LLC (“Johnson Dumpster and Crane”) is an entity formed in the State of Florida
on July 16, 2012 (EIN #46-0607057).

14. | Johnson Dumpster and Crane applied for a PPP loan on April 8, 2020 (loan
#8021357000), received said loan in the amount of $48,514, and had said loan forgiven on
February 9, 2021 in the amount of $48,925.02.

15. | Upon information and belief, Defendant Johnson & Sons Tree Service LLC
(“Johnson Tree Service”) is an entity formed in the State of Florida on April 15, 2009 (EIN #26-
4682498).

16. Johnson Tree Service applied for a PPP loan on April 7, 2020 (loan
#6703297004) in the amount of $72,047, and had said loan forgive on February 9, 2021 in the
amount of $72,659.40.

17. Upon information and belief, Defendant Mac C. Johnson is an individual who
resides within the boundaries of the Northern District of Florida.

18. | Mr. Johnson was the sole officer and president of the Johnson Roofing, Johnson
Dumpster and Crane, and Johnson Tree Service until April 6, 2020 — the day his three entities
applied for PPP loans — at which time he filed with the Florida Division of Corporations
“Articles of Amendment to Articles of Incorporation” that purported to remove himself as the
officer/president of these entities and add a family member (Dana D. Johnson) as the president.
See, Articles of Amendment to Articles of Incorporation for these three Defendant entities
attached hereto as Exhibit A.

19. Besides sharing the same last name, both Mac C. Johnson and Dana D. Johnson

use the same address according to the Articles of Amendment in Exhibit A.
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 5 of 48

20. After ostensibly removing himself as an officer and president of the three
Defendant entities, Mr. Johnson applied for PPP loans for all three entities.

21. | Upon information and belief, Mr. Johnson was at least a 20% owner of all three
Defendant entities at the time he applied for PPP loans for the Defendant entities.

JURISDICTION AND VENUE

22. This Court has jurisdiction over the subject matter of this action pursuant to 28
U.S.C. § 1331 and 31 U.S.C. § 3732, the latter of which specifically confers jurisdiction on this
Court for actions brought pursuant to 31 U.S.C. §§ 3729 and 3730. Although this issue is no
longer jurisdictional after the 2009 amendments to the FCA, to Realtor’s knowledge there has
been no statutorily relevant public disclosure of the “allegations or transactions” in this
Complaint, as those concepts are used in 31 U.S.C. § 3730(e), as amended by Pub. L. No. 111-
148, § 10104q)(2), 124 Stat. 119, 901-02.

23. | Moreover, whether or not such a disclosure has occurred, Relator would qualify
as an “original source” of the information on which the allegations or transactions in this
Complaint are based. Plaintiff researched and discovered the pertinent entity information and
individual information of each Defendant.

24. This Court has personal jurisdiction over Defendants pursuant to 31 U.S.C. §
3732(a) because that section authorizes nationwide service of process and because Defendants
either reside in or were formed as an entity in Florida.

25. Venue is proper in the Northern District of Florida pursuant to 28 U.S.C. §
1391(b)-(c) and 31 U.S.C. § 3732(a) because Defendants can be found in and/or transacted
business in this district, and because violations of 31 U.S.C. §§ 3729 et seq. alleged herein
occurred within this district. At all times relevant to this Complaint, Defendants regularly

conducted substantial business within this district.
5
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 6 of 48

THE PAYCHECK PROTECTION PROGRAM

26. Congress added sections 1102 and 1106 of the Coronavirus Aid, Relief, and
Economic Security Act (“CARES Act”). Section 1102 contains a new program called the
Paycheck Protection Program (“PPP”) and is party of the U.S. Small Business Administration’s
(“SBA”) 7(a) Loan Program. These two sections are intended to provide economic relief to
small businesses nationwide adversely impacted by the coronavirus pandemic and the COVID-
19 Emergency Declaration issued by President Trump on March 13, 2020.

27. Due to the COVID-19 emergency, many small businesses nationwide are
experiencing economic hardship as a direct result of the Federal, State, and local public health
measures that are being taken to minimize the public’s exposure to the coronavirus.

28. | The SBA received funding and authority through the CARES Act to modify
existing loan programs and establish the new PPP loan program to assist small businesses
nationwide adversely impacted by the coronavirus pandemic.

29. Section 1102 of the Act temporarily permits SBA to guarantee 100% of 7(a) loans
under the PPP. Section 1106 of the CARES Act provides for forgiveness of up to the full
principal amount of qualifying loans guaranteed under the PPP.

30. | The CARES Act was intended to provide relief to America’s small businesses
expeditiously.

31. | The CARES Act gives lenders delegated authority to process loan applications for
PPP funding. SBA allowed lenders to rely on certifications of the borrowers in order to
determine eligibility of the borrower and use of loan proceeds, and to rely on specified
documents provided by the borrower to determine qualifying loan amount, and eligibility for

loan forgiveness. Lenders are held harmless for borrowers’ failures to comply with PPP rules.
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 7 of 48

32. | Defendants had to submit documentation necessary to establish eligibility such as
payroll processor records, payroll tax filings, form 1099s, income and expenses documentation.

33. In general, Defendants calculated an amount to borrow by aggregating payroll
costs from the previous 12 months for employees whose principal place of residence is the
United States. Annual employee salaries are capped at $100,000. The borrower then calculated
the average monthly payroll cost and multiplied that amount by a factor of 2.5.

34. | One certification on the Application states, “Current economic uncertainty makes
this loan request necessary to support the ongoing operations of the Applicant.”

35. | The Entity Defendant certified on its PPP application that within the last five
years neither the applicant nor any owner of the applicant had been convicted or pleaded guilty
for any felony. See, section 6 on the PPP application.

36. Defendants also “further certify that the information provided in this application
and the information provided in all supporting documents and forms is true and accurate in all
material respects.”

37. Finally, Defendants certified on the PPP loan applications that they “understand
that knowingly making a false statement to obtain a guaranteed loan from SBA is punishable
under the law, including under 18 USC 1001 and 3571 by imprisonment of not more than five
years and/or a fine of up to $250,000; under 15 USC 645 by imprisonment of not more than two
years and/or a fine of not more than $5,000; and, if submitted to a federally insured institution,
under 18 USC 1014 by imprisonment of not more than thirty years and/or a fine of not more than

$1,000,000.”
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 8 of 48

ALLEGATIONS

38. On March 1, 2018, Mr. Johnson pleaded guilty in case 1:17-cr-00033-MW-GRJ
failure to pay federal taxes, wire fraud, structuring financial transactions, and other claims. See,
Plea Agreement attached hereto as Exhibit B.

39. Mr. Johnson signed the Plea Agreement. /d.

40. Plaintiff used his own efforts and data-mining skills, techniques, and abilities to
review and analyze data from the SBA, from the Florida Department of Commerce, and the
federal court system to discover Defendants and their fraud described above.

41. | The entity Defendants certified on all three of their PPP applications that none of
their owners had been convicted of a felon involving fraud or pleaded guilty to a felony
involving fraud.

42. Mr. Johnson owned at least a 20% interest in all three Defendant entities. See,
Information attached as Exhibit C.

43. Defendants thus made material misrepresentations on their applications for PPP
funds, knowing lenders and the Federal Government would rely on said representations in paying
PPP funds to the Entity Defendant.

44. _ Relator reserves the right to amend this Complaint and expand these allegations
upon review of the actual applications and supporting documentation submitted by Defendants.

False Claims Act
31 U.S.C. § 3729(a)(1)(A)-(B)

45. Relator realleges and incorporates by reference the allegations contained in the
foregoing paragraphs as though fully set forth herein.

46. This is aclaim for treble damages and penalties under the False Claims Act, 31

U.S.C. § 3729, et seq., as amended.
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 9 of 48

47. By virtue of the acts described above, Defendants knowingly presented or caused
to be presented, false or fraudulent claims to the United States Government, or authorized agent
of the United States Government, for payment or approval.

48. By virtue of the acts described above, Defendants knowingly made or used, or
caused to be made or used, false or fraudulent records or statements material to false or
fraudulent claims for payment by the Government.

49. Relator cannot at this time identify all of the false claims for payment that were
caused by Defendants’ conduct. The false claims were presented to third party lending
institutions. Relator does not have access to the records of all such false or fraudulent statements
or claims,

50. Lenders, acting on behalf of the Federal Government, were guaranteed 100% of
the PPP loans from the Federal Government. Said lenders were unaware of the falsity of the
records, statements, and claims made or caused to be made by Defendants. Said lenders paid the
claims that would not be paid but for Defendants’ illegal conduct.

51. By reason of Defendants’ acts, the United States has been damaged, and continues
to be damaged, in a substantial amount to be determined at trial.

52. Additionally, the United States is entitled to a maximum penalty for each and
every violation arising from Defendants’ unlawful conduct alleged herein.

PRAYER

WHEREFORE, qui tam Plaintiff/Relator prays for judgment against each Defendant as
follows:

1. That this Court enter judgment against each Defendant in an amount equal to three

times the damages the United Sates has sustained because of Defendant’s actions,
Case 1:22-cv-00233-AW-MAF Document1_ Filed 09/16/22 Page 10 of 48

plus a civil penalty of not less than $5,500 and not more than $11,000 for each
violation of 31 U.S.C. § 3729;

2. That Relator be awarded the maximum amount allowed pursuant to 31 U.S.C. §
3730(d);

3. That Relator be awarded all costs of this action, including attorney’s fees and
expenses; and

4. That Relator recover such other relief as the Court deems just and proper.

DEMAND FOR JURY TRIAL

Pursuant to Rule 38 of the Federal Rules of Civil Procedure, Relator hereby demands a

trial by jury.

Dated: 9/10/2022. Respectfully submitted,

Aidan Forsyth l
Plaintiff/Relator

10
Case 1:22-cv-00233-AW-MAF Document1_ Filed 09/16/22

COVER LETTER

TO: Registration Section
Division of Corporations

o
JOHNSON AND SONS DUMPSTER AND CRANE SERVICE LLC
. SUBJECT:. :

Page 13 of 48

Name of Limited Liability Company

The enclosed Articles of Amendment and fee(s) are submitted for filing.

Please retum all correspondence concerming this matter to the following:

WALKER W. BULLOCK

Numv of Person

BULLOCK LAW FIRM. PLLC

1000 NI: OTH BLVD.

Address

WILLESTON, FL 32696

City/State and Zip Code

E-mail address: (10 be used for future annual report notitication)

For further information concerning (his mutter, please call:

WALKER W. BULLOCK 352 472-6295
at { )

Namv of Peeson

Arca Code

Enclosed is a check for the following amount:

8 $25.00 Filing Fee DO) $30.00 Filing Fee &

Duytine ‘Telephone Number

0 $55.00 Filing Fee & O) $60.00 Filing Fee.
Certificate of Status Certitied Copy Certificate of Status &
(additional copy is enclosed) Cenified Copy
{additional copy is enclosed)
Mailing Address: Street Address:
Registration Section Registration Section
Division of Corporations Division of Corporations
P.O. Box 6327 The Centre of Tallahassee
Tallahassee. FL 32314

2415 N. Monroe Street. Suite 810

Tallahassee. FIL 32303
Case 1:22-cv-00233-AW-MAF

Document 1 Filed 09/16/22 Page 14 of 48

ARTICLES OF AMENDMENT

TO
ARTICLES OF ORGANIZATION —
Sar = {
The Articles of Organization tor this Limited Liability Company were filed on 07/16/2012 =:* and assigned
. wae St
Florida document number 1.12000091776 es @

This amendment is submitted to amend the following:

A. If amending name, enter the new name of the limited liability company here:
N/A

‘The agw name must be distinguishable und contain the words “Limited Liability Company.” the designation “LLC” or the abbreviation “10.07

Enter new principal offices address, if applicable:

N/A
(Principal office address MUST BE A STREET ADDRESS)
Eater new mailing address, if applicable:

(Mailing address MAY BE A POST OFFICE BOX)

agent and/or the new registered office address here:

B. If amending the registered agent and/or registered office address on our records, cnter the name of the new registered

Name of New Repistered Agent: N/A
New Repistered Office Address: N/A

Enter Florida street address

. Florida

Zip Cade

{ hereby accept the appointment as registered agent und agree to act in this capacity. | further agree to comply with the
provisions of all statutes relative to the proper and complete performance of my duties, and | am familiar with and
accept the obligations of my position as registered agent as provided for in Chapter 605, FS. Or, if this document is

being filed to merely reflect a change in the registered office address, | herehy confirm that the limited liability
company has heen notified in writing of this change.

If Changing Repistercd Agent, Signature of New Registered Agent
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 15 of 48

If amending Authorized Person(s) authorized to manage, enter the title, name, and address of each person_being added
or removed from our records:

MGR= Manager
AMBR= Authorized Member

Title Name Address Type of Action

MGMR MAC C. JOHNSON 104 SW 266 ST.

NEWBERRY, FL 32669 _
@ Remove

OChanye

AMBR DANA 1). JOHNSON 104 SW 266 ST.
fi Add

NEWBERRY. FL 32669

OAdd

ORemove

OChanye

(Change

(Add

ORemove

OChanye

ORemove

OChange
Case 1:22-cv-00233-AW-MAF

Document 1

Filed 09/16/22 Page 17 of 48

(Requestors Name)

(Address)

(Address)

(City/State/Zip/Phone #)

[_] pick-up

[] WAIT

(Business Entity Name)

(Document Number)

Certified Copies

Centificates of Status

Special Instructions to Filing Officer:

Office Use Only

OM

F-98 0000 15/24

300343143173
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 18 of 48

COVER LETTER

TO: Amendment Section
Division of Corporations .

NAME OF CORPORATION: MAC JOHNSON ROOFING, INC.

DOCUMENT NUMBER:

The enclosed Articles of Amendment and fee are submitted for filing.

Please return all correspondence concerning this matter to the following:

WALKER W. BULLOCK

Name of Contact Person
BULLOCK LAW FIRM, PLLC

Firm? Company
1000 NE 6TH BLVD.

Address
WILLISTON, FL 32696

City/ State und Zip Code

E-mail address: (to be used for future annual report notification)

For further information concerning this matter, please call:

WALKER W. BULLOCK at o> ) 472-6295

Name of Contact Person Area Code & Daytime Telephone Number

Enclosed is a check for the following amount made payable to the Florida Department of State:

+ $35 Filing Fee ($43.75 Filing Fee & ($43.75 Filing Fee & ($52.50 Filing Fee
, Certificate of Status Certified Copy Centificate of Status
{Additional copy is Certified Copy
enclosed) (Additional Copy
is enclosed)

Mailing Address Street Address
Amendment Section Amendment Section
Wivision af Corporations Division of Corporations
P.O. Box 6327 The Centre of Tallahassee
Tallahassee. FL 32314 2415 N. Monroe Street, Suite 810

Tallahassee, Fl. 32303
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 20 of 48

If amending the Officers and/or Directors, enter the title and name of each officer/director being removed and title, name, and
address of cach Officer and/or Director being added:

(Attach additional sheets, if necessary)

Please note the afficer/director title hy the first letter of the office title:

P = President: V= Vice President: T= Treasurer: S= Secretary; D= Director; TR= Trustee: C = Chairman or Clerk; CEO = Chief
Executive Officer: CFO = Chief Financial Officer. if'an officer/directar holds mare than one title, list the first letter of each affice held.

President, Treasurer, Director would be PTD.

Changes should be noted in the following manner. Currently John Doe is listed as the PST and Mike Jones is listed as the V. There is
a change, Mike Jones leaves the corporation, Sally Smith is named the V and S, These should be noted as John Doe, PT as a Change,

Mike Jones, V as Remove, and Sally Smith. SV as an Add.

AChange PT John Doe
X Remove N Mike Jones
_N Add SV Sally Smith
Type of Action Title Name Address
(Check One}

OP MAC C. JOHNSON 104 NW 266TH ST

1) Change

NEWBERRY. FL. 32669

Add
x Remove
P DANA BD. JOHNSON 104 NW 266TH ST
2) ____ Change
x NEWBERRY, FI. 32669
x Add :

Remove
3) Change

Add

Remove

4) Change

Add

Remove

5) ___ Change

_____ Add

Remove

6) Change

Add

Remove
Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 22 of 48

The date of each amendment(s) adoption: . if other than the
date this document was signed.

04/06/2020
Effective date if applicable:

fna more than 90 days after amendment file date)

Note: [f the date inserted in this block does not mvet the applicable statutory filing requirements. this date will not be listed as the
document's effective date on the Department of State's records.

Adoption of Amendment(s) (CHECK ONE)

©] The amendment(s) was/were adopted by the incorporators, or board of directors without shareholder action and shareholder
action was not required.

# The amendment(s) was/were adopted by the shareholders. The number of votes cast for the amendment(s)
by the sharcholders was/were sufficient for approval.

C) The amendment(s) was/were approved by the shareholders through voting groups. The following statement
must be separately pravided for each voting group entitled to vote separately on the amendment(s):

“The number of votes cust for the amendment(s) was/were sufficient for approval

by

(voting group)

APRIL. 6, 2020 Tf,
Dated ZA

Signature __
(By

ieéctor. president or other officer — if directors of officers have nat been
fed. by an incorporator ~ if in the hands of a receiver, trustee. or other court
pointed Siduciary by that fiduciary)

MAC C. JOHNSON

(Typed or printed name of person signing)

PRESIDENT

(Title of person signing)
Case 1:22-cv-00233-AW-MAF Document1 Filed 09/16/22
COVER LETTER
TO: Registration Section
Division of Corporations
JOHNSON & SONS TREE SERVICE, LLC
SUBJECT:
Name of Limited Liability Company

The enclosed Articles of Amendment and fee(s) arc submitted for filing.

Please return all correspondence conceming this matter to the following:

WALKER W. BULLOCK

Page 24 of 48

Name of Person

BULLOCK LAW FIRM, PLLC

FirnvCompany
1000 NE 6TH BLVD.
Address
WILLISTON, FL 32696
City/State and Zip Code

mejroofing@email.com

Fi-mail address: (to be uscd for future annual repon notification)

For further information conceming this matter, please call:

WALKER W. BULLOCK 352
at ( )

472-6295

Name of Person Area Code

Enclosed is a check for the following amount:

Naytime Telephone Number

3 $25.00 Filing Fee ©) $30.00 Filing Fee & D $55.00 Filing Fee & ©) $60.00 Filing Fee.
Certificate of Status Certified Copy Certificate of Status &
(additional copy is enclosed) Certified Copy

(additional copy is enclosed)

Mailing Address:
Registration Scction
Division of Corporations
P.O. Box 6327
Tallahassee, FL 32314

Street Address:

Registration Section

Division of Corporations

The Centre of Tallahassee .
2415 N. Monroe Street, Suite 810
Tallahassee, FL 32303
Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 25 of 48

ARTICLES OF AMENDMENT
TO
ARTICLES OF ORGANIZATION
OF
=
JOHNSON & SONS TREE SERVICE, LLC rH BS
(Name of the Limited (Liability Com ears on our records. ee 5 “T1
The Articles of Organization for this Limited Liability Company were filed on in 25 'and assign i
Florida document number 09000036414 . Sen *
This amendment is submitted to amend the following: "OR

A. Ifamending name, enter the new name of the limited liability company here:
NIA

The new nume must be distinguishable and contain the words “Limited Liability Company,” the designation “L1.C~ os the ubbreviation “1..0..C.~

Enter new principa! offices address, if applicable: NIA
(Principal office address MUST BE A STREET ADDRESS)
NIA

Enter new mailing address, if applicable:
‘Mailing addr. YRE FF. 0.

B. If amending the registered agent and/or registered office address on our records, enter the name of the cw registered
agent and/or the new registered office address here:

Name of New Revistcred Agent: N/A
New Registered Office Address: N/A
Enter Florida street address
. Florida
Cit Zip Code

New Repistered Agent’s Signature, if changing Registered Agent:

I hereby accept the appointment as registered agent and agree to act in this capacity. I further agree to comply with the
provisions of all statutes relative to the proper and complete performance of my duties, and | am familiar with and
accept the obligations of my position as registered agent as provided for in Chapter 605, F.S. Or, if this document is
being filed to merely reflect a change in the registered office address, | hereby confirm that the limited liability
company has been notified in writing of this change.

1f Changing Registered Agent, Signature of New Registered Agent
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 26 of 48

“If amending Authorized Person(s) authorized to manage, enter the tide, name, and address of each person being added
or removed from our records:

MGR= Manager
AMBR = Authorized Member

Title Name Address Type of Action

MGMR MAC C. JOHNSON 104 SW 266 ST.

NEWBERRY, FL 32669
Remove

OChange

AMBR DANA D. JOHNSON 104 SW 266 ST.

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Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 27 of 48

D. If amending any other information, enter change(s) here: (Attach additional sheets, if necessary.)

04/06/2020
E. Effective date, if other than the date of filing: (optional)
(If'an effective date is listed. the date must be specific and cannot be prior to date of filing or mor: than 90 days after filing.) Pursuant to 605.0207 (3b)
Note: !f the date inserted in this block docs not meet the applicable statutory filing requirements, this date will not be listed as the

document's effective date on the Department of State’s records.

If the record specifies a delayed effective date, but not an effective time, at 12:01 a.m. on the earlier of: (b) ‘The 90th day afler the
record is filed.

APRIL 6, 2020 WA
Dated

authorized representative of a member

MAC C. JOHNSON

Typed of printed name of signce
Case 1:22-cv-00233-AW-MAF Document-1- Filed 09/16/22 Page 29 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 1 of 9

IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF FLORIDA

GAINESVILLE DIVISION
UNITED STATES OF AMERICA
v. CASE NO: 1:17 CR 33 MW-GRJ
MAC JOHNSON
/
PLEA AGREEMENT

1. PARTIES TO AGREEMENT
This agreement is entered into by and between MAC JOHNSON, as the
Defendant, Rodney W. Smith, as attorney for the Defendant, and the United
States Attorney for the Northern District of Florida. This agreement
specifically excludes and does not bind any other state or federal agency,
including other United States Attorneys and the Internal Revenue Service,
from asserting any civil, criminal, or administrative claim against the

Defendant.
Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 30 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 2 of 9

2. TERMS

The parties agree to the following terms:

a. The Defendant will plead guilty to Count One (Failure to Pay
Federal Taxes), Count Two (Wire Fraud), Count Three (Structuring Financial
Transactions), and Count Four (Transporting Aliens for Commercial Gain) of
the Information. As to Count One, the Defendant faces a maximum term of
five years imprisonment, three years of supervised
release, a $250,000 fine or a fine not more than twice the gross gain, the
payment of the costs of prosecution, and a $100 special monetary assessment.
As to Count Two, the Defendant faces a maximum term of 20 years
imprisonment, three years of supervised release, a $250,000 fine, and a $100
special monetary assessment. As to Count Three, the Defendant faces a
maximum term of 10 years imprisonment, three years of supervised release, a
$500,000 fine, and a $100 special monetary assessment. As to Count Four,
the Defendant faces a maximum term of 10 years imprisonment, three years

of supervised release, a $250,000 fine, and a $100 special monetary
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 31 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 3 of 9

assessment. Defendant agrees to pay the special monetary assessment(s) on or
before the date of sentencing.

If the Defendant is unable to pay the special assessment prior to
sentencing due to indigence, the Defendant agrees to participate in the Inmate
Financial Responsibility Program.

The maximum sentence to which the Defendant is subject includes the
forfeiture of all forfeitable assets.

b, By voluntarily pleading guilty to the charges in the Information,
the Defendant, as to the counts pled herein, knowingly waives and gives up
constitutional rights which attend a Defendant on trial in a criminal case.
These constitutional rights include: the right to plead not guilty; the right to
have a jury or judge determine guilt on the evidence presented; the right to
compel the government to prove guilt beyond a reasonable doubt; the right to
confront and cross-examine witnesses; the right not to be compelled to
incriminate oneself; the right to testify; the right to present evidence; and the
right to compel the attendance of witnesses.

c. The Defendant is pleading guilty because the Defendant is in fact
guilty of the charges alleged in Count One, Two, Three and Four of the

Information. In pleading guilty, the Defendant acknowledges that were this

3
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Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 4 of 9

case to go to trial, the government would present evidence to support the
charges beyond a reasonable doubt.

d. Upon the District Court's adjudication of guilt of the Defendant
for the charged crimes, the United States Attorney, Northern District of
Florida, will not file any further criminal charges against the Defendant
arising out of the same transactions or occurrences to which the Defendant
has pled. The Defendant agrees that substantial evidence exists to support the
charges,

e. Nothing in this agreement shall protect the Defendant in any way
from prosecution for any offense committed after the date of this agreement.

f. If the Defendant is not a citizen of the United States, the
Defendant understands that this conviction may adversely affect the
Defendant’s immigration status and may lead to deportation.

g. The parties agree that the sentence to be imposed is left solely to
the discretion of the District Court, which is required to consult the United
States Sentencing Guidelines and take them into account when sentencing the
Defendant. The parties further understand and agree that the District Court’s

discretion in imposing sentence is limited only by the statutory maximum
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 33 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 5 of9

sentence and any mandatory minimum sentence prescribed by statute for the
offenses.

h. Both parties reserve the right to advise the District Court and
other authorities of their versions of the circumstances surrounding the
offenses committed by the Defendant. The United States Attorney further
reserves the right to correct any misstatements by the Defendant or
Defendant’s attorney and to present evidence and make arguments pertaining
to the application of the sentencing guidelines and the considerations set forth
in Title 18, United States Code, Section 3553(a), including sentencing
recommendations, and whether departure or variance upward or downward is
appropriate.

3. SENTENCING

a. Defendant understands that any prediction of the sentence that
may be imposed is not a guarantee or binding promise. Due to the variety and
complexity of issues that may arise at sentencing, the sentence may not be
subject to accurate prediction.

b. The parties understand and agree that either party may offer
additional evidence relevant to sentencing issues. However, the Court is not
limited to consideration of the facts and events provided by the parties.

5
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Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 6 of 9

Adverse rulings or a sentence greater than anticipated shall not be grounds for
withdrawal of the Defendant's plea.
c. The parties reserve the right to appeal any sentence imposed.
4, VICTIM RESTITUTION
The Defendant agrees to make full restitution to the victims in the

amounts listed below:
1) the Internal Revenue Service $529,496.45
IRS - RACS
Attn: Mail Stop 6261, Restitution

333 W. Pershing Avenue
Kansas City, MO 64108

or
United States District Court Clerk’s Office
Restitution Unit
401 SE 1* Avenue, Ste. 243
Gainesville, FL 32601-6895
a} Defendant understands and agrees that this figure does not
include interest under 26 USC § 6601.
b) Defendant understands and agrees that the plea agreement
does not resolve the Defendant’s civil tax liabilities, that the
IRS may seek additional taxes, interest and penalties from

Defendant relating to the conduct covered by this plea

agreement and that satisfaction of the restitution debt does not
6
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 35 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 7 of 9

settle, satisfy, or compromise Defendant’s obligation to pay
any remaining civil tax liability. Defendant agrees to the
release of information to the IRS for purposes of making the
civil tax assessments.

c) If full payment cannot be made immediately, Defendant
agrees to make a complete and accurate financial disclosure
to the IRS (including, but not limited to, IRS Form 433-A and
Form 433-B, as appropriate), and to disclose to the IRS any
and all additional financial information and _ financial
statements provided to the probation office. Defendant also
agrees to provide the above-described information to the
probation office.

2) Continental Casualty $143,596.61

Workers Compensation and Employer Liability
333 South Wabash

Chicago, IL 60604

3) Florida WC Joint Underwriters $415,224.51
6003 Honore Avenue, Ste. 204

Sarasota, FL 34238

4) State of Florida $453,692.88

Florida Department of Financial Services

Attn: Laura Carey
Division of Worker’s Compensation

7
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 36 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 8 of 9

P.O. Box 7900
Tallahassee, FL 32314-7900

5) Southeast Personnel Leasing Inc. $54,483.50

2739 US Highway 19 North

Holiday, FL 34691

The defendant agrees that the amount of restitution may include losses
resulting from related conduct for which the defendant was not convicted, if
the loss flowed directly from the relevant conduct of which the defendant was
a part.

CONCLUSION

In every case in the Northern District of Florida in which the parties
enter a Plea Agreement, the Court requires the parties to enter a sealed
Supplement to Plea Agreement indicating whether or not the Defendant

agrees to cooperate with the United States Attorney. The parties agree to the

Supplement to Plea Agreement entered in this case.
Case 1:22-cv-00233-AW-MAF Documenti_ Filed 09/16/22 Page 37 of 48
Case 1:17-cr-00033-MW-GRJ Document 26 Filed 02/27/18 Page 9 of 9

The Defendant enters this agreement knowingly, voluntarily, and upon

advice of counsel.

CHRISTOPHER P. CANOVA

; United States ALO

RODNEY W. SMITH Be Y P. MCMAHON
Attorney for Defendant Florjda Bar No. 178110
AsSistant United States Attorney
Northern District of Florida
201 SE 1* Avenue, Suite 211
Gainesville, FL 32601
(352) 378-0996

A- vp-/ ra) Gregory.McMahon(@usdoj.gov
DATE

TERRY N. SILVERMAN
Attorney for Defendant

DATE

MAC JOHN DATE //
MAC JOHN

DATE
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 39 of 48
Case 1:17-cr-00033-MW-GRJ Document1 Filed 12/20/17 Page 1 of 9

IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF FLORIDA

GAINESVILLE DIVISION
UNITED STATES OF AMERICA _
v. INFORMATION
MAC JOHNSON ;

THE UNITED STATES ATTORNEY CHARGES:
COUNT ONE
A. INTRODUCTION

At all times relevant to this Information:

1. | Mac Johnson Roofing, Inc. was a corporation doing business in
Newberry, Florida, and provided roofing, contracting, and labor services to
individuals and businesses.

2. Johnson & Sons Tree Service, LLC. was a corporation doing business
in Newberry, Florida, and provided tree removal, pruning, stump grinding, debris
removal; and labor services to individuals and businesses: |

3. Mac Johnson & Sons Dumpster, Crane & Demolition, LLC. was a
corporation doing business in Newberry, Florida, and provided dumpster and crane

rental service, and labor services to individuals and retail businesses.
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 40 of 48
Case 1:17-cr-00033-MW-GRJ Document1 Filed 12/20/17 Page 2 of 9

4, MAC JOHNSON owned and operated Mac Johnson Roofing, |
Johnson & Sons Tree Service, LLC, and Mac Johnson & Sons Dumpster, Crane &
Demolition, LLC (collectively “the Johnson Entities”), and was the sole signator
on bank accounts used to issue payroll checks and wages to the employees of the
Johnson Entities. |

5. | MAC JOHNSON, as the employer of the Johnson Entities
employees, was required to collect, account for, and pay over to the Internal .
Revenue Service payroll taxes from the total wages of the J ohnson Entities
employees, including Medicare and social security taxes (collectively known as
“Federal Insurance.Contribution Act” or “FICA” taxes).and federal income taxes.

6. | MAC JOHNSON; as the employer of the Johnson Entities
employees, was required to pay to the State of Florida Unemployment Insurance |
premiums from the total wages of the Johnson Entities employees.

B. THE CHARGE
Between on or about January 1, 2012, and on or about March 31, 2016, in

| the Northern District of Florida and elsewhere, the defendant,

MAC JOHNSON, |
a resident of Newberry, Florida, and a person required to collect, account for, and
pay over taxes imposed by Title 26 of the United States Code, did willfully fail to

collect, truthfully account for, and pay over to the Internal Revenue Service,
2
Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 41 of 48
Case 1:17-cr-00033-MW-GRJ Document1 Filed 12/20/17 Page 3 of 9

federal income taxes and FICA taxes in the sum of $1,720,103.52 from the total
taxable wages of Johnson Entities employees from the first quarter of the 2012 tax
year through the first quarter of the 2016 tax year, said taxes due and owing to the
United States of America.
In violation of Title 26, United States Code, Section 7202.
COUNT TWO
A. INTRODUCTION |
The allegations of Count One are hereby incorporated by reference as if
fully set forth herein. | |
B. THE CHARGE
Between on or about January 1, 2012, and on or about March 31, 2016, in
‘ the Northern District of Florida and elsewhere, the defendant,
did knowingly and willfully devise, and intend to devise, a scheme to defraud and
for obtaining money and property by means of material false and fraudulent
pretenses, representations, and promises, and for the purpose of executing such

scheme, did cause a wire communication to be transmitted in interstate commerce.
Case 1:22-cv-00233-AW-MAF Documenti1 Filed 09/16/22 Page 42 of 48
Case 1:17-cr-00033-MW-GRJ Document1 Filed 12/20/17 Page 4 of 9

C. SCHEME TO DEFRAUD

It was part of the scheme to defraud that: -

1. The defendant fraudulently concealed from the State of Florida the
true amount of wages earned by Johnson Entities employees, in order to avoid
paying Florida Worker’s Compensation Insurance premiums. |

2. The defendant concealed the true amount of wages earned by Johnson
Entities employees by submitting to the State of Florida documents and records

| that fraudulently omitted, and failed to accurately and completely identify, all of
the Johnson Entities employees who earned and were paid wages by the Johnson
Entities.

3. The defendant concealed the true amount of wages earned by Johnson |
Entities employees by falsely representing and causing to be represented to the
State of Florida that the Johnson Entities employees had been paid amounts lower
than the true amounts those employees were actually paid.

4. The defendant concealed the true amount of wages eartied by Johnson
Entities employees by issuing and causing to be issued two separate paychecks to
the reported Johnson Entities employees, the second checks being issued in —
amounts that the defendant intentionally failed to report to the State of Florida. |

5. The defendant further concealed the true amount of wages earned by

Johnson Entities employees by not reporting to the State of Florida their
4
Case 1:22-cv-00233-AW-MAF Documenti1_ Filed 09/16/22 Page 43 of 48
Case 1:17-cr-00033-MW-GRJ Documenti Filed 12/20/17 Page 5 of 9

employment and by not issuing payroll checks to most of the Johnson Entities
employees. |

6. The defendant further concealed the true amount of wages earned by
J ohnson Entities employees by paying most employees in cash that the defendant
and his confederates obtained from cashing cashiers’ checks issued in amounts of
less than $10,000 each.

47. By this conduct, the defendant defrauded the State of Florida of
approximately $1,066,997.50 in unpaid Florida Worker’s Compensation

D. WIRE COMMUNICATION

On or about February 12, 2016, for the purpose of executing the scheme to
defraud, the defendant knowingly did cause a wire communication to be
transmitted in interstate commerce, that is the cashing of an $8,038.00 cashier’s
check drawn on an account ending in 9301 at Capital City Bank.

All in violation of Title 18, United States Code, Sections 1343 and 2..

| COUNT THREE
_ A. INTRODUCTION .
At all times material to this Information:
1. Drummond Community Bank was a financial institution, the deposits

of which were insured by the Federal Deposit Insurance Corporation (FDIC).
5 .
Case 1:22-cv-00233-AW-MAF Documenti_ Filed 09/16/22 Page 44 of 48
Case 1:17-cr-00033-MW-GRJ Document1 Filed 12/20/17 Page 6of9: —

“4, | Capital City Bank was a financial institution, the deposits of which |
were insured by the FDIC.
| 3 A currency transaction report (CTR) was a report submitted on United
States Department of the Treasury, FINCEN Form 104, A domestic financial
institution was required by federal law to file a CTR with the United States
Department of the Treasury for each financial transaction that involved United
States currency in excess of $10,000. Such financial transactions include deposits,
withdrawals, or exchanges of currency, or other transactions involving the physical
transfer of currency from one person to another.
B. THE CHARGE |
Between on or about October 16, 2015, and on or about May 20, 2016, in the
Northern District of Florida, the defendant,
MAC JOHNSON,
did knowingly and for the purpose of evading the reporting requirements of
Section 5313(a) of Title 31, United States Code, and the regulations promulgated
thereunder, did structure and assist in structuring, and attempt to structure and to
assist in structuring, transactions with Drummond Community Bank and Capital
City Bank, domestic federally insured financial institutions, by causing the -
_ withdrawals of United States currency in amounts of $10,000 or less in separate

transactions, and did so as part of a pattern of illegal activity involving more than .
6
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Case 1:17-cr-00033-MW-GRJ Document1i Filed 12/20/17. Page 7 of 9

$100,000 in a twelve-month period; that is, on approximately ninety-six occasions,
defendant MAC JOHNSON withdrew United States currency in amounts less
than $10,000 from accounts held by him at Drummond Community Bank and
Capital City Bank, these withdrawals totaling approximately $802,646.

In violation of Title 31, United States Code, Sections 5324(a)(3) and
5324(d), Title 31 , Code of Federal Regulations, Section 103.1 1, and Title 18,
United State Code, Section 2.

COUNT FOUR

Between on or about August 1, 2014, and on or about May 31, 2016, in the

Northern District of Florida, the defendant,

| MAC JOHNSON,
knowingly and in reckless disregard of the fact that aliens, M. D,R. S.A. P., R.
L., T. S.,M. L., V.R., V.D., R. D., A. M., E. M., M. M., S. P., and R. M., had
come to, entered, and remained in the United States in violation of law, did
transport, and move such aliens within the United States, for the purpose of
commercial advantage and private financial gain.

In violation of Title 8, United States Code, Sections 1324(a)(1)(A)(i) and

1324 (a)(1)(B)().
Case 1:22-cv-00233-AW-MAF Document1 Filed 09/16/22 Page 46 of 48
Case 1:17-cr-00033-MW-GRJ Documenti Filed 12/20/17 Page 8 of 9

CRIMINAL FORFEITURE |

The allegations contained in Counts Two, Three, and Four of this
Information are realleged and incorporated by reference for the purpose of alleging
forfeiture to the United States of America. From his engagement in the violations
alleged in Counts Two, Three, and Four of this Information, the defendant,

MAC JOHNSON,
shall forfeit to the United States of America:

(A) Pursuant to Title 18, United States Code, Section 981(a)(1)(C), and
Title 28, United States Code, Section 2461(c), any and all of the defendant's right,
title, and interest in any property, real and personal, constituting, and derived from,
proceeds traceable to a violation of Title 18, United States Code, Section 1343;

(B) Pursuant to Title 31, United States Code, Section 5317(c), any and all
property, real or personal, involved in violation of Title 31, United States Code,
Section 5324, and any property traceable thereto, including, but not limited to, the
aggregate sum of approximately $802,646; and

(C) Pursuant to Title 8, United States Code, 1324(b), all of his interest in
any conveyance, including any vessel, vehicle, or aircraft, that has been or is being
used in the commission of a violation of Title. 8, United States Code, Section
1324(a), and any gross proceeds of such violation, and any property traceable to

such conveyance or proceeds.
Case 1:22-cv-00233-AW-MAF Documenti_ Filed 09/16/22 Page 47 of 48
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If any of the property described above as being subject to forfeiture, as a
result of any act or omission of the defendant: |

(i) cannot be located upon the exercise of due diligence:

(ii) has.been transferred, sold to, or deposited with a third party;

(iii) has been placed beyond the jurisdiction of this Court;

- (iv) _ has been substantially diminished in value; or _
(v) has been commingled with other property which cannot be subdivided
without difficulty,

it is the intent of the United States, pursuant to Title 21, United States Code,
Section 853(p), as incorporated by Title 28, United States Code, Section 2461(c),

to seek forfeiture of any other property of the defendant, up to the value of the

forfeitable erty.

United States ttorney

Y P. MCMAHON DATE
ay istant United States Attorney


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