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First Superseding Indictment — United States v. Sharika Lavonte Carpenter et al. (W.D. Tenn., Dkt. 78)

Summary

A First Superseding Indictment, Document 78, filed 06/24/21 in Case 2:20-cr-20179-TLP, Cr. No. 20-cr-20179-TLP, United States of America v. Sharika Lavonte Carpenter, Janisha Latoya Jones, Brandy Denise Scaife, Stephanie Johnson and Kevin Maclin, in the United States District Court for the Western District of Tennessee, Western Division. Count 1 charges conspiracy, alleging that from around April 2020 to at least around June 2020 the defendants submitted approximately 401 fraudulent EIDL applications to the SBA through Better Days Tax Service. It alleges that they attempted to obtain in excess of $2,000,000 and obtained approximately $745,000. Counts 2-8 charge wire fraud over listed wire transfers, and Count 9 charges theft of government property of $4,000.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“First Superseding Indictment — United States v. Sharika Lavonte Carpenter et al. (W.D. Tenn., Dkt. 78).” Original at ecf.tnwd.uscourts.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/court-filing-no-2-20-cr-20179-dkt-78-w-d-tenn-32f7c61a84/, SHA-256 2b1c3eb1eb00ee661de5c07430c4916814b33af119d9b1ba2416da93edf936d2.

Full text

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Case 2:20-cr-20179-TLP      Document 78        Filed 06/24/21   Page 1 of 22     PageID 146




                      IN THE UNITED STATES DISTRICT COURT
                    FOR THE WESTERN DISTRICT OF TENNESSEE
                                WESTERN DIVISION

 UNITED STATES OF AMERICA,                 )
                                           )
              Plaintiff,                   )              Cr. No. 20-cr-20179-TLP
 v.                                        )
                                           )               Filed Under Seal
                                           )
                                           )               18 u.s.c. § 2
 SHARIKA LAVONTE CARPENTER,                )               18 u.s.c. § 371
 JANISHA LATOYA JONES,                     )               18 u.s.c. § 641
 BRANDY DENISE SCAIFE,                     )               18 U.S.C. § 1343
 STEPHANIE JOHNSON,                        )               26 u.s.c. § 7206(2)
 and                                       )
 KEVIN MACLIN,                             )
                                           )
              Defendants.                  )

              FIRST SUPERSEDING INDICTMENT

 THE GRAND JURY CHARGES:

                                         COUNT 1
                                       CONSPIRACY

                                   General Allegations

       At all times material to this Indictment:

                   The Small Business Administration and the Cares Act

       1.     The United States Small Business Administration (SBA) was an executive

 branch agency of the United States government that provided support to entrepreneurs

 and small businesses. The mission of the SBA was to maintain and strengthen the

 nation 's economy by enabling the establishment and viability of small businesses and by

 assisting in the economic recovery to communities after disasters. As part of its mission

 the SBA, among other things , made loans to borrowers after receipt and approval of loan

 applications and any other required supporting documentation .
)
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           2.      In or around March 2020 , the Coronavirus Aid Relief and Economic Security

     (CARES) Act was enacted to provide emergency financial assistance to the millions of

     Americans suffering adverse economic effects caused by the COVID-19 pandemic. The

     CARES Act established several new temporary programs and provided for expansion of

     others including programs created and/ or administered by the SBA.

                          The Economic Injury Disaster Relief Program

           3.      The Economic Injury Disaster Loan ("EIDL") program was an SBA program

     that provided low-interest loans to small businesses , renters , and homeowners in regions

     affected by declared disasters.

           4.      The CARES Act also authorized the SBA to provide EID Ls of up to $2 mill ion

     to eligible small businesses experiencing substantial financial disruptions due to the

     COVID-19 pandemic. In addition , the CARES Act authorized the SBA to issue advances

     of up to $10 ,000 to small businesses within three days of applying for an EIDL.

           5.      In order to obtain an EIDL and advance , a qualifying business was requi red

     to submit an application to the SBA and provide information about its operations, such as

     the number of employees , gross revenue for the 12-month period preceding the disaster,

     and cost of goods sold in the 12-month period preceding the disaster. In the case of

     EIDLs for COVID-19 relief, the 12-month period was the period preceding January 31 ,

     2020. For a business to be eligible for an EIDL, the business must have been in operation

     before February 1, 2020 . The applicant was also required to certify that all of the

     information in the application was true and correct to the best of the applicant's

     knowledge .



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        6.     EIDL applications were submitted directly to the SBA and processed by the

 agency with support from a government contractor, Rapid Finance. Approval of a loan

 application and the amount of a loan was based , in part, on the information provided on

 the application about the number of employees , gross revenue , and cost of goods, as

 described above. Upon approval of an application for an EIDL or advance, SBA will

 disburse the funds. EIDL loan proceeds were permitted to be used for payroll expenses ,

 sick leave, production costs , and business obligations , such as debts, rent, and mortgage

 payments.

                                     The Defendants

       7.     The defendants SHARIKA LAVONTE CARPENTER, JANISHA LATOYA

 JONES, STEPHANIE JOHNSON, AND BRANDY DENISE SCAIFE were employed at

 Better Days Tax Service (BOTS) located at 1391 N. Hollywood St, Memphis, Tennessee

 38108 . Defendant KEVIN MACLIN worked nearby and negotiated with defendant

 SHARIKA LAVONTE CARPENTER to receive compensation for referring individuals to

 the BOTS to complete fraudulent EIDL applications to SBA.




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                                      The Conspiracy

        8.     Beginning in or around April 2020 , and continuing until at least in or around

 June 2020 , the exact dates being unknown to the grand jury, in the Western District of

 Tennessee, and elsewhere the defendants,

              SHARIKA LAVONTE CARPENTER, STEPHANIE JOHNSON,
                    JANISHA LATOYA JONES, KEVIN MACLIN,
                                    AND
                           BRANDY DENISE SCAIFE,

 knowingly and willfully conspired and agreed with each other, and with other persons

 known and unknown to the grand jury, to defraud the United States and to commit

 offenses against the United States , more specifically, to use and cause interstate wire

 communications to be used in furtherance of a scheme and artifice to defraud the SBA in

 relation to a presidentially declared major disaster and emergency in violation of Title 18,

 United States Code, Section 1343; and , to steal , purloin and convert to their own use

 property of the United States in violation of Title 18, United States Code , Section 641 .




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                        Manner and Means of the Conspiracy and
                         Substance of the Scheme and Artifice

        9.     It was a part of the conspiracy and substance of the scheme and artifice

 that the defendants submitted and caused to be submitted to the SBA, applications for

 EIDL's which contained materially false , fictitious and fraudulent information.        It was

 further a part of the conspiracy and substance of the scheme and artifice that the

 submission of EDIL's with false, fictitious and fraudulent information would induce the

 SBA to disburse funds to the defendants and other unauthorized individuals. During the

 course of the conspiracy, the defendants submitted and caused to be submitted

 approximately 401 fraudulent EDIL applications to the SBA and attempted to obtain in

 excess of $2 ,000 ,000 and fraudulently obtained approximately $745 ,000 from the SBA.

                                            OVERT ACTS

        10.    In furtherance of the conspiracy at least one of the defendants committed

 at least one of the following overt acts in the Western District of Tennessee:

               A.     On or around April 2020 , CARPENTER, JOHNSON, JONES, AND

 SCAIFE discussed submitting applications to SBA for EIDLs under the CARES ACT.

 CARPENTER agreed to pay JOHNSON, JONES, AND SCAIFE a specified amount for

 every EIDL application they prepared that was funded by SBA.

               B.     On or about April 6, 2020 , JOHNSON prepared and submitted a

 materially false , fictitious , and fraudulent EIDL application for "P.B." to induce the SBA to

 disburse payment to "P.B."

               C.     On or about April 2, 2020 , MACLIN went to the BOTS office and

 caused a materially false and fictitious EIDL application number XXXXXX2038 to be filed


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 on his behalf including falsehoods , among other things , that he owned "MACKLIN 's

 Market", a business established in January 20 , 2018 . On or around April 2020, MACLIN

 agreed with CARPENTER to recruit individuals to have EIOL applications submitted from

 CARPENTER's BOTS office. CARPENTER and MACLIN agreed that MACLIN would

 receive payment for each referral that resulted in SBA payment on the materially false,

 fictitious, and fraudulent EIOL application .

               0.      On or about May 4 , 2020, SCAIFE accessed the IRS online portal to

 apply for and obtain a new Employer Identification Number ("EIN") 85-XXX4226. This

 online EIN application used SCAIFE's name , SSN and 2019 residential address.

 SCAIFE's reasoning for requesting the EIN is to start a new business .

               E.     Between May 4 , 2020 to May 8, 2020, one or more of the

 conspirators accessed the IRS portal and applied for, and obtained , six additional EINs .

 All six new EINs were obtained using the IRS online portal from BOTS office at 1391 N.

 Hollywood St, Memphis , Tennessee 38108 .




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               F.     On or about May 7, 2020 , SCAIFE, submitted EIDL Application , ID

Number XXXXXX5841 , using her newly acquired EIN , 85-XXX4226 for a business named

BEE'S PRODUCE AND GOODS (BEE'S P&G) and on which said application SCAIFE

falsely and fraudulently stated and caused to be stated , among other things, that BEE'S

P&G was formed in 2016 , had 10 employees and had gross revenues of $27 ,698 .

        All in violation of Title 18, United States Code, Section 371.

                                       COUNTS 2-8
                                       WIRE FRAUD

        11 .   The allegations in paragraphs 1 thru 7, and paragraph 9 of this Indictment

 are realleged and incorporated by reference as if fully set forth herein.

        12.    Beginning in or around April , 2020 , and continuing until on or about June

 30 , 2020 , the defendants SHARIKA CARPENTER, JANISHA JONES AND BRANDY

 SCAIFE being aided, abetted , counseled and induced by each other and by other persons

 known and unknown to the grand jury, devised and intended to devise the scheme and

 artifice alleged in paragraph 9 of this Indictment to defraud the SBA and to obtain money

 and property from the SBA by means of materially false and fraudulent pretenses,

 representations and promises .

        13.    On or about the dates set forth below, the defendants named below, did for

 the purpose of executing the aforesaid scheme and artifice and in furtherance thereof,

 knowingly transmit and cause to be transmitted in interstate commerce from the SBA in

 Colorado to the bank account described below in the Western District of Tennessee, by

 means of wire communications the writings and signals , set forth below, the said




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 violations being committed in relation to a presidentially declared major disaster and

 emergency.




  COUNT            DATE          DEFENDANT                    DESCRIPTION
                                                           Wire transfer
                                                           $4 ,000 to her Bank
                                                           of America Account
     2         April 28, 2020    SHARIKA LAVONTE CARPENTER XXXXXXXX827 5
                                                           Wire transfer
                                                           $4 ,000 to her First
                                                           South Bank
                                                           Account
     3        April 30, 2020     BRANDY DENISE SCAIFE      XXXXXXXXX6132
                                                           Wire transfer of
                                                           $10 ,000 to Sun
                                                           Trust Bank Account
     4         May 12, 2020      SHARIKA LAVONTE CARPENTER XXXXXXXXX9985
                                                           Wire transfer of
                                                           $16 ,700 to Sun
                                                           Trust Bank Account
     5         May 14, 2020      SHARIKA LAVONTE CARPENTER XXXXXXXXX9985
                                                           Wire transfer
                                                           $13 ,900 to Bank Of
                                                           America Account
     6         June 9, 2020      BRANDY DENISE SCAIFE      XXXXXXXX5615
                                                           Wire transfer of
                                 SHARIKA LAVONTE CARPENTER $3 ,000 to Green
                                              AND          Dot Bank Account
     7         June 16, 2020     JANIS HA LA TOYA JONES    XXXXXXXX3001
                                                           Wire transfer of
                                 SHARIKA LAVONTE CARPENTER $11 ,300 to Green
                                              AND          Dot Bank Account
     8         June 16, 2020     JANISHA LATOYA JONES      XXXXXXXX3001

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




                                               8
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                                     COUNT 9
                          THEFT OF GOVERNMENT PROPERTY

        14.    On or about April 28 , 2020 , in the Western District of Tennessee , the

 defendant,

                            SHARIKA LAVONTE CARPENTER,

 did willfully and knowingly steal , purloin and convert to her own use, property of the United

 States having a value exceeding $1 ,000 , that is , $4,000 , to which she was not entitled.

 All in violation of Title 18, United States Code, Section 641 .


                                     COUNT10
                          THEFT OF GOVERNMENT PROPERTY

        15.    On or about April 30 , 2020 , in the Western District of Tennessee , the

 defendant,

                                 BRANDY DENISE SCAIFE,

 did willfully and knowingly steal , purloin and convert to her own use and the use of

 another, property of the United States having a value exceeding $1 ,000 , that is, $4 ,000 ,

 to which she was not entitled . All in violation of Title 18, United States Code , Section 641 .




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                                    COUNT 11
                         THEFT OF GOVERNMENT PROPERTY

       16.    On or about May 12, 2020 , in the Western District of Tennessee, the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully and knowingly steal , purloin and convert to her own use and the use of

another, property of the United States having a value exceeding $1 ,000 , that is , $10 ,000,

to which she was not entitled . All in violation of Title 18, United States Code , Section 641 .


                                    COUNT12
                         THEFT OF GOVERNMENT PROPERTY

       17.    On or about May 14, 2020 , in the Western District of Tennessee , the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully and knowingly steal , purloin and convert to her own use and the use of

another, property of the United States having a value exceeding $1 ,000 , that is, $16 ,700,

to which she was not entitled . All in violation of Title 18, United States Code, Section 641.




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                                    COUNT13
                         THEFT OF GOVERNMENT PROPERTY

       18.    On or about June 9, 2020, in the Western District of Tennessee, the

defendant,

                                BRANDY DENISE SCAIFE,

did willfully and knowingly steal , purloin and convert to her own use, property of the United

States having a value exceeding $1 ,000 , that is, $13,900, to which she was not entitled .

All in violation of Title 18, United States Code, Section 641 .


                                    COUNT14
                         THEFT OF GOVERNMENT PROPERTY

       19.    On or about June 16, 2020 , in the Western District of Tennessee , the

defendant,

                                JANISHA LATOYA JONES,

did willfully and knowingly steal , purloin and convert to her own use, property of the United

States having a value exceeding $1 ,000 , that is, $3 ,000 , to which she was not entitled.

All in violation of Title 18, United States Code , Section 641 .




                                              11
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                                    COUNT15
                         THEFT OF GOVERNMENT PROPERTY

       20 .   On or about June 16, 2020 , in the Western District of Tennessee , the

defendant,

                               JANISHA LATOYA JONES,

did willfully and knowingly steal , purloin and convert to her own use, property of the United

States having a value exceeding $1 ,000 , that is, $11 ,300 , to which she was not entitled .

All in violation of Title 18, United States Code, Section 641 .


                                      COUNTS 16-33
                                      WIRE FRAUD

       21 .   The allegations in paragraphs 1 thru 7, and paragraph 9 of this Indictment

are realleged and incorporated by reference as if fully set forth herein.

       22 .   Beginning in or around April , 2020 , and continuing until on or about June

30 , 2020 , the defendants SHARIKA CARPENTER, JANISHA JONES, BRANDY

SCAIFE, STEPHANIE JOHNSON AND KEVIN MACLIN being aided , abetted , counseled

and induced by each other and by other persons known and unknown to the grand jury,

devised and intended to devise the scheme and artifice alleged in paragraph 9 of this

Indictment to defraud the SBA and to obtain money and property from the SBA by means

of materially false and fraudulent pretenses, representations and promises.




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      23.    On or about the dates set forth below, the defendants named below, did for

the purpose of executing the aforesaid scheme and artifice and in furtherance thereof,

knowingly transmit and cause to be transmitted in interstate commerce from the SBA in

Colorado to the bank account described below in the Western District of Tennessee, by

means of wire communications the writings and signals, set forth below, the said

violations being committed in relation to a presidentially declared major disaster and

emergency.




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 COUNT       DATE        DEFENDANT                             DESCRIPTION
                                                          Wire transfer of $3,548
                                                          to her Bank of America
                         SHARIKA LAVONTE                  Account
   16     May 5, 2020    CARPENTER                        XXXXXXXXX.8275
                                                          Wire transfer of
                                                          $10 ,000 to "JS" Wells
                         SHARIKA LAVONTE                  Fargo Bank Account
   17     May 8, 2020    CARPE NTER                       XXXXXX.0905
                                                          Wire transfer of
                                                          $22 ,200 to "JS" Wel ls
            May 15,      SHARIKA LAVONTE                  Fargo Bank Account
   18        2020        CARPENTER                        XXXXXX.0905
                                                          Wire transfer of $7 ,000
                                                          to "LM " First Horizon
                         SHARIKA LAVONTE                  Bank Account
   19     May 1, 2020    CARPENTER                        XXXXXXXX9783
                                                          Wire transfer $24 ,300
                                                          to "LM" First Horizon
            June 16,     SHARIKA LAVONTE                  Bank Account
   20         2020       CARPENTER                        XXXXXXXX9783
                                                          Wire transfer of
                                                          $18 ,000 to "CR"
            May 27 ,     SHARIKA LAVONTE                  Bancorp Bank Account
   21        2020        CARPE NTER                       XXXXXXXX2849
                                                          Wire transfer of
                                                          $10 ,000 to "CR"
                         SHARIKA LAVONTE                  Bancorp Bank Account
   22     June 1, 2020   CARPENTER                        XXXXXXXX2849
                                                          Wire transfer of
                         SHARIKA LAVONTE                  $10 ,000 to "KM " Orion
                         CARPENTER                        Federal Credit Union
                         AND                              Account
   23     June 1, 2020   KEVIN MACLIN                     XXXXXXXXX.6094
                         SHARIKA LAVONTE                  Wire transfer of
                         CARPENTER                        $20 ,100 to "KM " Orion
                         AND                              Federal Credit Union
   24     June 1, 2020   KEVIN MACLIN                     Account XXXXXX6094
                                                          Wi re transfer of
                                                          $12 ,200 to "RP" Navy
            June 15,     SHARIKA LAVONTE                  Federal Credit Union
   25         2020       CARPENTER                        Account XXXXXX.5628

                                        14
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                                                                   Wire transfer of $5 ,000
                                                                   to "RP" Navy Federal
               June 25,       SHARIKA LAVONTE                      Credit Union Account
   26            2020         CARPENTER                            XXXXXX5628
                                                                   Wire transfer of
                                                                   $13 ,500 to "TM " First
                                                                   South Financial Credit
               June 16,       SHARIKA LAVONTE                      Union Account
   27            2020         CARPENTER                            XXXXXXXXXX6666
                                                                   Wire transfer of $4 ,000
                                                                   to "TM" First South
                                                                   Financia l Credit Union
               June 25,       SHARIKA LAVONTE                      Account
   28            2020         CARPE NTER                           XXXXXXXXXX6666
                                                                   Wire transfer of $9 ,800
                                                                   to "PB" Meta Bank
               June 16,                                            Account
   29            2020         STEPHAN IE JOHNSON                   XXXXXXXXXX8056
                                                                   Wire transfer of $3,000
                                                                   to "PB" MetaBank
               June 25 ,                                           Account
   30            2020         STEPHAN IE JOHNSON                   XXXXXXXXXX8056
                                                                   Wire transfer of
                                                                   $32 ,600 to "NB" Navy
                              SHARIKA LAVONTE                      Federal Credit Union
   31        Ju ly 1, 2020    CARPE NTER                           Account XXXXX0126
                                                                   Wire transfer of
                                                                   $10 ,000 to "NB" Navy
                              SHARIKA LAVONTE                      Federal Credit Union
   32         July 8, 2020    CARPENTER                            Account XXXXX0126
                                                                   Wire transfer of $1 ,000
                                                                   to "WJ" First South
                                                                   Financial Credit Union
                              SHARIKA LAVONTE                      Account
   33         Ju ly 8, 2020   CARPENTER                            xxxxxxxxxxxx 1818
        All in violation of Title 18, Un ited States Code , Sections 1343 and 2.




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                                    COUNT 34
                         THEFT OF GOVERNMENT PROPERTY

       24 .   On or about May 4, 2020, in the Western District of Tennessee, the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully and knowingly steal , purloin and convert to her own use, property of the United

States having a value exceeding $1 ,000 , that is , $3 ,548 , to which she was not entitled .

All in violation of Title 18, United States Code , Section 641 .


                                    COUNT 35
                         THEFT OF GOVERNMENT PROPERTY

       25 .   On March 27 , 2020 , the Coronavirus Aid , Relief, and Economic Security

("CARES") Act authorized three new temporary unemployment insurance programs ,

including the Pandemic Unemployment Assistance (PUA) program . The PUA authorized

assistance for individuals who are : (1) self-employed , seeking part-time employment, or

otherwise would not qualify for regular Unemployment Insurance or extended benefits

under state or federal law or PEUC under section 2107 of the CARES Act; and , (2)

unemployed , partially unemployed , unable to work, or unavailable to work due to specific

COVID-19 related reason(s) . PUA claimants must answer specific questions to establish

their eligibility for PUA benefits. Claimants must provide their name, Social Security

Number, and mailing address and self-certify that they meet one of the COVI D-19 related

reasons for being unemployed , partially unemployed , or unable or unavailable to work.




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       26 .   Beginning on or about May 11, 2020 and continuing through on or about

June 7, 2021 , in the Western District of Tennessee, the defendant,


                           SHARIKA LAVONTE CARPENTER,

did willfully and knowingly steal , purloin and convert to her own use and the use of

another, property of the United States having a value exceeding $1 ,000 , that is,

approximately $31 ,208 , to which she was not entitled. All in violation of Title 18, United

States Code , Section 641 .



                                         COUNT 36

        PREPARATION AND PRESENTATION OF FALSE TAX DOCUMENTS

       27 . On or about January 30, 2019 , in the Western District of Tennessee, the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully aid and assist in , and advise in the preparation and presentation to the Internal

Revenue Service, of a U.S. Individual Tax Return, Form 1040, of "D.G." for the calendar

year 2018 . The return was false and fraudulent as to a material matter, in that the

defendant created a fictitious W-2 for a GLP Enterprise , whereas the defendant then and

there knew that the W-2 for employment and its wages were false, in violation of Title 26 ,

Section 7206(2) .




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                                         COUNT 37

        PREPARATION AND PRESENTATION OF FALSE TAX DOCUMENTS

       28 . On or about March 12, 2019 , in the Western District of Tennessee, the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully aid and assist in , and advise in the preparation and presentation to the Internal

Revenue Service , of a U.S . Individual Tax Return , Form 1040, of "F.R. " for the calendar

year 2018. The return was false and fraudulent as to a material matter, in that the

defendant falsely reported "F.R. 's" Adjusted Gross Income (AGI) , omitted the filer's

additional income reflected in "F.R. 's" Form 1099, and falsely reported information on

"F.R. "s Schedule EiC , whereas the defendant then and there knew that "F.R. " earned

additional income not included on the tax returns and that the Schedule EiC overstated

the time that a dependent resided with "F.R. ", in violation of Title 26 , Section 7206(2) .




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                                         COUNT 38

        PREPARATION AND PRESENTATION OF FALSE TAX DOCUMENTS

       29 . On or about January 21 , 2020 , in the Western District of Tennessee , the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully aid and assist in , and advise in the preparation and presentation to the Internal

Revenue Service , of a U.S. Individual Tax Return , Form 1040, of "S.M ." for the calendar

year 2019 . The return was false and fraudulent as to a material matter, in that the

defendant created a fraudulent Schedule C fo r "S.M." for a fictitious business not owned

or reported by "S.M.", whereas the defendant then and there knew that "S.M." did not own

a business and that the only income was reflected on the W-2, in violation of Title 26 ,

Section 7206(2) .




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                                         COUNT 39

        PREPARATION AND PRESENTATION OF FALSE TAX DOCUMENTS

       30 . On or about January 21 , 2020 , in the Western District of Tennessee , the

defendant,

                           SHARIKA LAVONTE CARPENTER,

did willfully aid and assist in , and advise in the preparation and presentation to the Internal

Revenue Service , of a U.S. Individual Tax Return , Form 1040, of "K.C ." for the calendar

year 2019 . The return was false and fraudulent as to a material matter, in that the

defendant created a fraudulent Schedule C for "K.C." for a fictitious business not owned

or reported by "K.C." and falsely reported information on "K.C.'s" Schedule EiC , whereas

the defendant then and there knew that "K.C. did not own a business and that the

Schedule EiC overstates the time that a dependent resided with "K.C. ", in violation of Title

26 , Section 7206(2) .



                              FORFEITURE ALLEGATIONS

       31 .   The allegations contained in this Indictment are hereby realleged and

incorporated by reference for the purpose of alleging forfeiture pursuant to Title 18, United

States Code , Section 981 (a)(1 )(C) and Title 28 , United States Code , Section 2461 (c) .




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       32.    Upon conviction of one or more of the offenses set forth in Counts 1 - 39 of

this Indictment, the defendants SHARIKA LAVONTE CARPENTER, STEPHANIE

JOHNSON, JANISHA LATOYA JONES, KEVIN MACLIN, and BRANDY DENISE

SCAIFE, shall forfeit to the United States of America , pursuant to Title 18, United States

Code, Section 981 (a)(1 )(C) and Title 28 , United States Code, Section 2461 (c) , any

property constituting , or derived from , proceeds the defendant obtained directly or

indirectly, as the result of such violation . Such forfeitable property may include a money

judgment in an amount equal to the amount of the proceeds obtained as a result of

offenses .




                                            21
Case 2:20-cr-20179-TLP       Document 78      Filed 06/24/21     Page 22 of 22      PageID
                                            167



       33 .   If any of the property described above , as a result of any act or omission of

the defendant:

              a.     Cannot be located upon the exercise of due diligence;

              b.     Has been transferred or sold to , or deposited with , a third party;

              c.     has been placed beyond the jurisdiction of the Court;

              d.     has been substantially diminished in va lue; or

              e.     has been commingled with other property which cannot be divided
                     without difficulty;

it is the intent of the United States of America , pursuant to Title 21 , United States Code ,

Section 853(p) , as incorporated by Title 18, United States Code , Section 982(b)(1), to

seek forfeiture of any other property of the defendants up to the value of the property

described above as being subject to forfeiture .




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