Court filing — No. 2:24-cr-00366 (Dkt. 33, E.D.N.Y.)
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 1 of 14 PageID #: 2128
LAW OFFICES OF
JEFFREY LICHTMAN
441 LEXINGTON AVENUE
SUITE 504
NEW YORK, NEW YORK 10017
JEFFREY LICHTMAN www.Jeffreylichtman.com PH: (212) 581 - 1001
JEFFREY E INH ORN FX: (212) 581-4999
MATTHEW COHAN
April 13 , 2026
VIAECF
Hon. Nusrat J. Choudhury
United States District Judge
Eastern District of New York
100 Federal Plaza
Central [slip, New York I 1722
Re: United States v. Carmine G. Agnello, 24 CR 366 (NJC)
Dear Judge Choudhury:
We write on behalf of defendant Carmine Agnello to respectfully update the Court with
regard to three issues in advance of Mr. Agnello's April 20, 2026 sentencing following our
review of the defendant's file and the submissions in this case.
First, despite the great bulk of the defendant's February 4, 2026 sentencing submission
("Defendant's Mem.") by prior counsel being dedicated to Mr. Agnello's donation of his kidney
to his mother, Victoria Gotti
We apologize to the Court for prior counsel's voluminous argument (some 37 pages of
the brief and 203 pages of exhibits) for a variance based on "extraordinary family circumstances"
related to a surgical procedure - which has not yet even taken place
Present counsel does not think these facts alone fulfill the
1
Consistent with Your Honor's prior orders in this case, an unredacted version of this
letter has been provided for filing under seal, with a publically accessible version omitting
medical records and with only narrow redactions filed on ECF.
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 2 of 14 PageID #: 2129
JEFFREY LICHTMAN
Hon. Nusrat J. Choudhury
United States District Judge
April 13, 2026
Page 2
traditional "family circumstances" downward departure/variance argument. We simply ask that
the Court recognize the defendant's offer to aid his mother and donate his kidney as an
exceptionally good deed, with serious risks attached, warranting consideration as part of the
"history and characteristics of the defendant." See 18 U.S.C. § 3553(a).
Second, while the defendant does not dispute that his three "fraudulent online
applications for ... EIDL loans" contained materially "false ... statements about the number of
employees, the intended use of the loan proceeds, and that the defendant did not have a criminal
record," (Govt's Sentencing Ltr. at p. 2) Crown Auto Parts ("Crown") was at one point an
operating salvage yard with legitimate expenses and with certain funds being disbursed by the
SBA long before July 202 1, when the government contends that the company ceased operations.
For example, on June 2, 2020, Crown received a $150k disbursement from the SBA
(Exhibit A to Govt's Sentencing Ltr. at p. 3) the same calendar year that the company was
responsible for $162,439.95 in payroll, of which $102,439.95 was paid to employees other than
the defendant and his brother, John Agnello. See Crown 2020 Payroll Records, attached as
Exhibit B. Similarly, in 2021 - the year that the defendant received the balance of the
fraudulently obtained EIDL loans from the SBA - Crown was responsible for $257,160.11 in
payroll, of which $34,160 was paid to employees other than the defendant and John Agnello.
See Crown 2021 Payroll Records, attached as Exhibit C. And on September 22, 2021, $27,000
was paid to Atlas Concrete by Victoria Gotti on behalf of the defendant as part of remediation
work to Crown's salvage yard, located at 155-11 Liberty Avenue in Jamaica, New York. See
September 22, 2021 Check lmage, attached as Exhibit D. This work was required by New
York's Department of Environmental Conservation following an oil spill at the salvage yard.
In providing this information for the Court's review, our point is not that the defendant
properly utilized the loan proceeds that he received - he did not, and indeed at the very least, he
improperly used $420k in disbursements by investing in a cryptocurrency business and wired
another $98k to Coinbase, the cryptocurrency exchange. See Presentence Investigation Report
("PSR") at 1 5. Instead, our point is simply that this was not a situation where the defendant
outright stole $1,146,320 by using a dormant shell company to pose as a legitimate ongoing
concern - Crown was an operating salvage yard with employees, equipment and expenses.
Third, the PSR contains an error in that it attributes to the defendant a March 20, 2022
judgment on behalf of John Napolitano in Bronx County Supreme Court in the amount of
$242,728. This judgment is against Mr. Agnello' s father, who has the same name. See PSR at 1
55. Additionally, Mr. Agnella's financial condition has continued to deteriorate since the initial
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 3 of 14 PageID #: 2130
JEFFREY LICHTMAN
Hon. Nusrat J. Choudhury
United States District Judge
April 13,2026
Page 3
disclosure of the PSR in June 2025. For example, he no longer owns the Merced s S550 (PSR at
153) and he resid s with his mother in Oyst r Bay, New York.
Thank you for the Court's consideration of this letter.
Respectfully submitt ed,
Jeffrey Lichtman
Jeffrey Einhorn
Encs.
cc : harles Peter Kelly, Esq.
Assistant United States Attorney (by ECF)
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 4 of 14 PageID #: 2131
EXHIBIT A
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 5 of 14 PageID #: 2132
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 6 of 14 PageID #: 2133
EXHIBITB
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 7 of 14 PageID #: 2134
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date : 01/24/2020-1 TO 12/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week Number : Week #53
l:mployee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount Taxes Description Current Amount YTDAmount
Descripti on of Pay Description Amount
Hours Amount Hours Amount
I
Agnello, Cannlne - 2 -
01 Salary 0.00 0.00 22,000.00 0.00 22,000.00 50NYSDI 6.60 6.6C Federal 3,834.71 3,834.71
YSNYS PFL 59.40 59.4C OASDI 1,364.00 1,364.0C
Medicare 319.00 319.0C
State NY 1,199.99 1,199.95
Employee Totals: 0.00 22,000.00 0.00 22,000.00 66.00 66.0( 6,717.70 6,717.7(
Agnello, John -1 -
01 Salary 0.00 0.00 38,000.00 0.00 38,000.00 50NYSDI 11.40 11.4( Federal 6,623.59 6,623.5S
YSNYS PFL 102.60 102.6( OASDI 2,356.00 2,356.0(
Medicare 551.00 551.0C
State NY 2,072.71 2,072.71
Employee Totals: 0.00 38,000.00 0.00 38,000.00 114.00 114.0C 11,603.30 11 ,603.3(
Bonilla, Estaban - 6 -
01 Salary 100.00 0.00 10,479.25 0.00 10,479.25 50NYSDI 19.63 19.63 Federal 2,047.33 2,047.33
02Daily 100.00 100.00 10,000.00 100.00 10,000.00 YSNYS PFL 43.03 43.03 OASDI 1,269.71 1,269.71
Medicare 296.95 296.95
State NY 801.51 801.51
New York City Res. 559.72 559.72
Employee Totals: 100.00 20,479.25 100.00 20,479.25 62.66 62.6E 4,975.22 4,975.Z.
liutchonson, Nigel - 21 -
02Daily 120.00 4.00 480.00 4.00 480.00 YSNYS PFL 1.30 1.3C Federal 45.03 45. 03
011099 NEC 120.00 10.00 1,200.00 10.00 4,440.00 OASDI 29.76 29.76
011099 NEC 0.00 0.00 3,240.00 10.00 4,440.00 Medicare 6.96 6.96
State NY 15.68 15.68
Employee Totals: 14.00 4,920.00 14.00 4,920.00 1.30 1.3( 97.43 97.4-
Lopez, Efrain -14 -
01 Salary 133.33 0.00 4,893.71 0.00 4,893.71 50 NYSDI 7.77 7.7, Federal 426.68 426.68
02 Daily 133.33 13.00 1,733.34 13.00 1,733.34 YSNYS PFL 12.84 12.84 OASDI 410.87 4 10.87
Medicare 96.10 96.10
State NY 158.59 158.5S
New York City Res. 112.07 112.07
Reliable Payroll Services Date Printed: 04/06/2026 1 :11 :08 PM (UTC-05:00)
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 8 of 14 PageID #: 2135
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/24/2020-1 TO l 2/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week Number: Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount rraxes Description Current Amount YTDAmount
Description of Pay Hours Amount Hours Amount Description Amount
Employee Totals: 13.00 6,627.05 13.00 6,627.05 20.61 20.61 1,204.31 1,204.31
Manso, Francisco - 22 -
01 Salary 0.00 0.00 12,796.16 0.00 12,796.16 50NYSDI 11.98 11.9f Federal 1,284.63 1,284.63
YSNYS PFL 34.53 34.5" OASDI 793.36 793.36
Medicare 185.63 185.63
State NY 505,99 505.99
Employee Totals: 0.00 12,796.16 0.00 12,796.16 46.51 46.51 2,769.61 2,769.61
Menchel, Fidel - 3 •
01 Salary 120.00 0.00 2,343.58 0.00 2,343.58 YSNYS PFL 3.92 3.9, Federal 131.73 131.73
OASDI 145.30 145.30
Medicare 33.98 33.98
State NY 54.12 54.12
New York City Res. 37.44 37.44
Employee Totals: 0.00 2,343.58 0.00 2,343.58 3.92 3.9. 402.57 402.5,
Nwozuzu, Kelechi G - 20 -
01 Salary 0.00 0.00 3,799.62 0.00 3,799.62 50NYSDI 3.94 3.9• Federal 207.40 207.40
YSNYS PFL 11.17 11.11 OASDI 235.58 235.5S
Medicare 55.09 55.09
State NY 81.24 81.24
New York City Res. 56.82 56.8.:
Employee Totals: 0.00 3,799.62 0.00 3,799.62 15.11 15.11 636.13 636.1~
Rojas, Edgar - 13 -
01 Salary 133.33 0.00 14,126.72 0.00 14,126.72 50NYSDI 21.40 21.4( Federal 1,357.85 1,357.8'
02Da~y 133.33 76.00 10,133.33 76.00 10,133.33 YSNYS PFL 65.50 65.5( OASDI 1,504.13 1,504.13
Medicare 351.77 351.77
State NY 928.03 928.03
New York City Res. 651.00 651.00
Employee Totals: 76.00 24,260.05 76.00 24,260.05 86.90 86.9( 4,792.78 4,792.7f
Ruiz, Jose L - 11 -
01 Salary 120.00 0.00 8,373.28 0.00 8,373.281150 NY SOI 6.81 6.81 Federal 480.40 480.40
YSNYS PFL 24.87 24.8i OASDI 519.14 519.1~
Reliable Payroll Services Date Printed: 04/06/2026 1 :11 :08 PM (UTC-05:00)
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 9 of 14 PageID #: 2136
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/24/2020-1 TO 12/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week Number : Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount ll"axes Description Current Amount YTDAmount
Description of Pay Hours Amount Hours Amount Description Amount
Medicare 121.41 121.41
State NY 202.29 202.2S
New York City Res. 140.39 140.3S
Employee Totals: 0.00 8,373.28 0.00 8,373.28 31.68 31.61! 1,463.63 1,463.6'
Smith, Christopher M - 7 -
01 Salary 166.67 0.00 14,840.88 0.00 14,840.88 50 NYSDI 14.29 14.2S Federal 1,961.59 1,961.55
02Daily 166.67 24.00 4,000.08 24.00 4, 000.08 YSNYS PFL 50.87 50.87 OASDI 1,168.13 1,168.1 1
Medicare 273.19 273.15
State NY 821.65 821.6!
Employee Totals: 24.00 18,840.96 24.00 18,840.96 65.16 65.1€ 4,224.56 4,224.5€
Company 91 Checks 11 EMPLOYEES 123,038.86
01 Salary 0.00 0.00 131,653.20 0.00 131 ,653.20 50 NYSDI 103.82 103.82 Federal 18,400.94 18,400.94
02Daily 0.00 217.00 26,346.75 217.00 26,346.75 YSNYS PFL 41 0.03 410.03 OASDI 9,795.98 9,795.98
011099 NEC 0.00 10.00 4,440.00 10.00 4,440.00 Medicare 2,291.08 2,291.08
State NY 6,841.80 6,841.80
NewYor1<City Res. 1,557.44 1,557.44
38,887.24 38,887.24
EROASDI 9,795.98 9,795.98
ER MEDICARE 2,290.99 2,290.99
ERFUI 373.50 373.50
NY-Re-employment -0.03 -0.03
NY-SUI 2,850.75 2,850.75
NY-Re-employment 68.45 68.45
15,379.64 15,379.64
Company Totals: 227.00 162,439.95 227.00 162,439.95 513.85 513.8! 54,266.88 54,266.88
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 10 of 14 PageID #: 2137
EXHIBIT C
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 11 of 14 PageID #: 2138
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/08/2021- 1 TO 12/31/2021- 1
Period Range : 01/01/2021 TO 12/31/2021
W eek N umber : Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTD Amount Taxes Description Current Amount YTDAmount
Description of Pay Hours Description Amount
Amount Hours Amount
I
!Agnello, Cannlne • 2 -
01 Salary 0.00 0.00 201,000.00 0.00 201 ,000.00 50 NY SDI 6.60 6.6( Federal 3,814.69 3,814.6f
YSNYS PFL 385.34 385.3-< OASDI 8,853.60 8,853.6(
Medicare 2,923.50 2,923.5(
State NY 1,182.28 1, 182.2€
Employee Totals: 0.00 201 ,000.00 0.00 201,000.00 391.94 391.9' 16,774.07 16,774.07
!Agnello, John -1 -
01 Salary 0.00 0.00 22,000.00 0.00 22,000.00 50NYSDI 6.60 6.6( Federal 3,814.69 3,814.6S
YSNYS PFL 112.42 112.4, OASDI 1,364.00 1,364.0C
Medicare 319.00 319.0C
State NY 1,182.28 1,182.2E
Employee Totals: 0.00 22,000.00 0.00 22,000.00 119.02 119.0, 6,679.97 6,679.97
Hutchonson, Nigel • 21 •
02Daily 120.00 5.00 600.00 5.00 600.00 90 Loan/ Misc Repa· 50.00 50.0( Federal 59.06 59.0E
011099 NEC 136.92 26.00 3,560.00 26.00 3, 560.00 YSNYS PFL 3.07 3.0i OASDI 37.20 37.2(
Medicare 8.70 8.7(
State NY 22.79 22.7~
Employee Totals: 31.00 4,160.00 31 .00 4,1 60.00 53.07 53.0i 127.75 127.7:
..opez, Efrain - 14 -
Manso, Francisco • 22 •
02Daily 120.00 90.00 10,800.00 90.00 10,800.00 50 NYSDI 9.60 9.6( Federal 771.36 771 .31
90 Loan/ Misc Repa· 200.00 200.0( OASDI 669.60 669.6(
YSNYS PFL 5 5.21 55.21 Medicare 156.60 156.6(
State NY 436.40 436.4(
New York City Res. 306.32 306.3;
Employee Totals: 90.00 10,800.00 90.00 10,800.00 264.81 264.81 2,340.28 2,340.21
Rojas, Edgar • 13 •
02Daily 133.33 20.00 2,666.60 58.00 7,733.28 50 NYSDI 7.20 7.2( Federal 392.56 392.5!
02Daily 133.33 38.00 5,066.68 58.00 7,733.28 YSNYS PFL 39.56 39.SE OASDI 479.44 479.4'
Medicare 112.16 112.1!
St ate NY 284.04 284.04
Reliable Payroll Services Date Printed: 04/06/2026 1 :11 :28 PM (UTC-05:00)
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 12 of 14 PageID #: 2139
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/08/2021-1 TO 12/31/2021- 1
Period Range : 01/01/2021 TO 12/31/2021
Week Number : Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTOAmount !Taxes Description Current Amount YTDAmount
Description of Pay Hours Amount Hours Amount Description Amount
New York City Res. 200.30 200.3(
Employee Totals: 58.00 7,733.28 58.00 7,733.28 46.76 46.71 1,468.50 1,468.5(
Smith, Christopher M - 7 -
01 Salary 166.67 0.00 3,300.00 0.00 3,300.00 50 NYSDI 6.00 6.0C Federal 1,559.19 1,559. H
02Daily 166.67 49.00 8,166.83 49.00 8,166.83 YSNYS PFL 58.61 58.61 OASDI 710.95 710.9'
Medicare 166.25 166.2:
State NY 564.84 564.84
Employee Totals: 49.00 11,466.83 49.00 11,466.83 64.61 64.61 3,001.23 3,001.2,
Company 89 Checks 7EMPLOYEES 225,828.10
01 Salary 0.00 0.00 226,300.00 0.00 226,300.00 50 NYSDI 36.00 36.0C Federal 10,411.55 10,411 .5:
02DaRy 0.00 202.00 27,300.11 202.00 27,300.11 90 Loan/ Misc Repa· 250.00 250.0C OASDI 12,114.79 12,114.7~
011099 NEC 0.00 26.00 3,560.00 26.00 3,560.00 YSNYS PFL 654.21 654.21 Medicare 3,686.21 3,686.21
State NY 3,672.63 3,672.63
New York City Res. 506.62 506.62
30,391.80 30,391.80
ER OASDI 12,114.79 12,114.79
ER MEDICARE 3,677.21 3,677.21
ERFUI 213.60 213.60
NY-Re-employment -0.04 -0.04
NY-SUI 1,585.36 1,585.36
NY-Re-employment 40.70 40.70
17,631.62 17,631.62
Company Totals: 228.00 257,1 60.11 228.00 257,160.11 940.21 940.21 48,023.42 48,023.4,
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Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 13 of 14 PageID #: 2140
EXHIBITD
Case 2:24-cr-00366-NJC Document 33 Filed 04/13/26 Page 14 of 14 PageID #: 2141
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