Indictment — United States v. Anne Bonilla (D.N.J.)

Summary

An Indictment in United States of America v. Anne Bonilla, a/k/a Anne Davinovish, Crim. No. 24-CR-680-MEF, returned by a grand jury sitting at Newark in the District of New Jersey and filed October 11, 2024 as Document 1 before Hon. Michael E. Farbiarz. Counts 1-13 charge aiding and assisting in the preparation of false federal income tax returns under 26 U.S.C. § 7206(2), alleging at least 46 false returns prepared through Anne Accounting Services, Inc. that caused approximately $340,000 in refunds. Count 14 charges conspiracy to commit wire fraud under 18 U.S.C. § 1349, alleging false EIDL applications to the SBA, including one stating gross revenues of $1,667,960.00 for Adde Botanica LLC. The Indictment also cites 18 U.S.C. § 1343 and seeks forfeiture.

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“Indictment — United States v. Anne Bonilla (D.N.J.).” Original at www.justice.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/court-filing-no-2-24-cr-00680-dkt-1-d-n-j-4c8ae78e7c/, SHA-256 860b263c50c60ee0d328fde124baeaf0549a8dde5cbd6bb29892cd263f7246e1.

Full text

Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 1 of 19 PageID: 1
2023R00428/MHS

UNITED STATES DISTRICT COU RT
DISTRICT OFNEW JERSEY
FILED Ce}
OCT 1 1 2024
UNITED STATES OF AMERICA
Hon. Michael E. Farbiarz
AT 8:30 :'3 2 {J
M
CLERK, U.S. DISTRICT COURT· DNJ
v.
Crim. No. 24-CR-680-MEF
ANNE BONILLA
a/k/a "Anne Davinovish"
26 u.s.c. § 7206(2)
18 U.S.C. § 1349
18 U.S.C. § 1343
IN D I C TMEN T

The Grand Jury in and for the District of New Jersey, sitting at Newark,

charges:

COUNTS 1-13
(Aiding and Assisting in the Preparation of
False Federal Income Tax Returns)

1. At all times relevant to this Indictment:

a. Defendant ANNE BONILLA, a/k/a "Anne Davinovish"

("BONILLA"), resided in or around Linden, New Jersey.

b. From at least in or about 2017 through at least in or about 2022,

BONILLA was an owner and operator of Anne Accounting Services, Inc. ("Anne

Accounting"), a tax return preparation business located in or around Union County,

New Jersey, where she prepared federal income tax returns for her taxpayer clients

for a fee.

c. The Internal Revenue Service ("IRS"), an agency within the

United States Department of Treasury, was responsible for administering and

enforcing the tax laws of the United States, specifically, federal income tax laws.
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 2 of 19 PageID: 2

2. The IRS required an individual who prepared or assisted in preparing

federal income tax returns for a fee to obtain a Preparer Tax Identification Number

("PTIN"). A paid tax preparer was required to place his or her PTIN on each tax

return that he or she prepared for a fee to identify the preparer of that particular

tax return.

3. BONILLA had her own Electronic Filing Identification Number

("EFIN") and PTIN for use in return preparation. However, in or about 2023, the

IRS suspended BONILLA's EFIN because of outstanding individual civil penalties

that she owed for preparing taxpayer client returns for tax years 2017 through 2020

that resulted in the issuance of refunds that the taxpayer clients were not actually

entitled to receive. BONILLA subsequently paid another individual, who is not a

tax preparer, to register for a new EFIN under that individual's name for

BONILLA's use.

4. While preparing tax returns for her clients at Anne Accounting,

BONILLA prepared false and fraudulent federal United States individual income

tax returns for her taxpayer clients to reduce her clients' tax liabilities and generate

refunds in amounts that her clients were not entitled to receive by, among other

things, fabricating deductions related to retirement accounts and falsifying

information on her clients' tax returns related to: employee business expenses on

IRS Forms 2106, health savings accounts, residential energy credits, education

credits, and child and dependent care credits on Schedules A and/or E.

5. As part of her scheme to generate clients to enhance her business and

enrich herself by preparing false and fraudulent returns for her clients, BONILLA

2
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quoted clients multiple tax preparation fees, with higher cost options yielding a

larger refund and lower cost options yielding a smaller refund. For example, at

Anne Accounting, there was a menu of fees advertised for her clients, with higher

tax preparation fees corresponding to higher amounts of guaranteed tax refunds

regardless of whether her clients were actually entitled the amount of the

guaranteed refund listed.

6. BONILLA used fraudulent means to unlawfully decrease her clients'

taxable incomes and the amounts of tax due thereby generating refunds in amounts

that her clients were not entitled to receive, including but not limited to:

1. Fabricating certain qualified charitable contributions, medical

and dental expenses, interest paid, and other deductions that were itemized on

Schedule A of IRS Form 1040.

11. Fabricating certain qualified solar electric property costs that

were reported on IRS Form 5695.

111. Fabricating certain qualified Individual Retirement

Arrangement ("IRA") deductions, student loan interest payments, and self

employment taxes that were reported on IRS Form 1040, Schedule 1.

1v. Fabricating certain qualified Health Savings Account ("HSA")

contributions that were reported on IRS Form 8889.

v. Fabricating certain qualified total business expenses and net

profit or loss that were reported on IRS Form 1040, Schedule C (Profit or Loss from

Business).

3
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v1. Fabricating certain qualified rental real estate and royalty

losses, expenses, insurance expenses, and rent that were reported on IRS Form

1040, Schedule E (Supplemental Income and Loss).

vu. Fabricating certain qualified parking fees, tolls, and

transportation or travel costs that were reported on IRS Form 2106.

7. From at least in or about 2017 to in or about 2022, BONILLA prepared

at least 46 federal individual income tax returns on behalf of her clients that were

false and fraudulent, causing the United States to issue approximately $340,000 in

refunds to BONILLA's clients, to which they were not entitled, and resulting in a

tax loss to the United States.

4
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8. On or about the dates specified below, in the District of New Jersey

and elsewhere, the defendant,

ANNE BONILLA,
a/k/a "Anne Davinovish"

did willfully aid and assist in and procure, counsel, and advise the preparation and

presentation to the IRS, of federal individual income tax returns, Forms 1040, for

the individuals and tax years identified below, which were false and fraudulent as

to material matters, including those described below, knowing that the returns were

false and fraudulent.

Count Taxpayer(s) Tax Date Refund Falsely Claimed
Year Filed Falsely Item(s)
I (Approx.) Claimed
(Approx.)
1 Taxpayers 2017 6/22/20 $5,848 Schedule A, line 1;
1 and 2 Form 1040, line 32
2 Taxpayers 2019 6/18/20 $7,956 Schedule A, lines 1
1 and 2 and 16;
Schedule 1, line 19;
Form 8889, line 2
3 Taxpayers 2021 4/15/22 $9,786 Schedule A, lines 1
1 and 2 and 16;
Form 5695, line 1;
Schedule 1, line 20;
Form 8889, line 2
4 Taxpayers 2018 4/9/19 $11,232 Schedule A, lines 1
3 and 4 and 16;
Schedule E, line 26
5 Taxpayers 2020 3/31/21 $24,285 Schedule A, lines 1
3 and 4 and 16;
Form 5695, line 1;
Form 8889, line 2;
Schedule E, line 26;
Form 2106, line 2
6 Taxpayers 2018 2/6/19 $1,386 Schedule A, lines 1
5 and 6 and Sc;
Form 8889, line 2

5
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 6 of 19 PageID: 6

Count Taxpayer(s) Tax Date Refund Falsely Claimed
Year Filed Falsely Item(s)
(Approx.) Claimed
(Approx.)
7 Taxpayers 2018 2/20/19 $2,159 Schedule A, line 1
I 7 and 8 I
8 Taxpayers 2020 3/1/21 $8,393 Schedule A, lines 1
7 and 8 and 16;
Form 2106, lines 2
and 3;
Form 8889, line 2
9 Taxpayers 2021 2/21/22 $7,738 Form 8889, line 2;
7 and 8 Schedule 1, line 20;
I Schedule C, line 31
10 Taxpayers 2018 3/15/19 $1,344 Schedule A, lines 1
I I 9 and 10 I and 16 I
11 Taxpayers 2021 2/10/22 $4,698 Schedule A, lines 1
9 and 10 and 16;
Form 8889, line 2;
Schedule 1, line 20
12 Taxpayers 2019 8/21/20 $5,963 Schedule C, line 28
11 and 12 I I
13 Taxpayers 2020 4/27/21 $12,887 Schedule C, line 28
11 and 12 I I
In violation of Title 26, United States Code, Section 7206(2).

6
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 7 of 19 PageID: 7

COUNT 14
(Conspiracy to Commit Wire Fraud)

The Conspiracy and Scheme to Defraud

9. The allegations contained in Paragraphs 1 through 3 of this

Indictment are incorporated as if set forth in full herein.

10. At all times relevant to this Indictment:

a. Richard Fadraga, a/k/a "Ricardo Fadraga," ("Fadrga") was a co-

conspirator who resided in or around Union County, New Jersey.

b. Fadraga owned, operated, and/or had a financial or controlling

interest in Adde Botanica LLC, a business located in or around Union County, New

Jersey.

c. Fadraga owned, operated, and/or had a financial or controlling

interest in Adde Botanica & Florist LLC, a business located in or around Passaic

County, New Jersey, until it closed in or around 2019.

d. After the IRS suspended BONILLA from electronically filing tax

returns, in or about 2023, at the request of BONILLA, Fadraga applied for and was

issued by the IRS an Employer Identification Number ("EIN") and Electronic Filer

Identification Number ("EFIN"), which BONILLA used to prepare and file tax

returns for others, including for individuals associated with BONILLA. During tax

year 2023, Fadraga's EIN and EFIN were associated with tax returns that received

hundreds of thousands of dollars in federal refunds.

e. Co-Conspirator-I resided in or around Union County, New

Jersey.

7
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f. Bank-1 was a financial institution headquartered in or around

Boston, Massachusetts.

g. Bank-2 was a financial institution headquartered in or around

McLean, Virginia.

h. Bank-3 was a financial institution headquartered in or around

Danville, Virginia.

1. The Coronavirus Aid, Relief, and Economic Security ("CARES")

Act was a federal law enacted in or around March 2020 designed to provide

emergency financial assistance to millions of Americans suffering economic effects

caused by the COVID-19 pandemic. One source of relief provided by the CARES Act

was the authorization of the Economic Injury Disaster Loan ("EIDL") program.

EIDL was a Small Business Administration ("SBA'') program that provided low

interest financing to small businesses, renters, and homeowners in regions affected

by declared disasters.

J. In order to obtain an EIDL, a qualifying business was required

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

such as the number of employees, gross revenues for the 12-month period preceding

the COVID-19 disaster ("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 constituted the 12 months preceding January 31, 2020. In addition, the

business entity must have existed in an operational condition on February 1, 2020.

k. The amount of the EIDL was determined based, in part, on the

information the applicant provided regarding the revenue, employees, and cost of

8
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 9 of 19 PageID: 9

goods of the company. The SBA directly issued any funds disbursed under an EIDL

to the applicant company. A company was permitted to use EIDL funds for payroll

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

and mortgage payments.

1. To obtain an EIDL, a qualifying applicant was required to

submit an application to the SBA, through an online portal. EIDL applications

were received in cloud-based platforms. The location of the server through which

the EIDL application was submitted was based on the date the application was

processed by the SBA and the application number. Beginning July 11, 2020, all

EIDL applications and supporting documents were received in a cloud-based

platform through SBA servers located in or around Des Moines, Iowa. Before July

11, 2020, EIDL applications beginning with the prefix 33 were received in a cloud

based platform through SBA servers located in or around Des Moines, Iowa.

9
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11. From at least in or around May 2020 through in or around February

2024, in the District of New Jersey and elsewhere, the defendant,

ANNE BONILLA,
a/k/a "Anne Davinovish"

did knowingly and intentionally conspire and agree with Fadraga and others to

devise a scheme and artifice to defraud the SBA and others and to obtain money

and property by means of materially false and fraudulent pretenses,

representations, and promises, as set forth below, and, for the purpose of executing

such scheme .and artifice to defraud, did transmit and cause to be transmitted in

interstate and foreign commerce certain writings, signs, signals, pictures, and

sounds, contrary to Title 18, United States Code, Section 1343.

Goal of the Scheme to Defraud

12. The goal of the scheme was for BONILLA, Fadraga, and others to

enrich themselves by defrauding financial institutions and the SBA by, among other

things, submitting loan applications containing false information to fraudulently

obtain federal COVID-19 emergency relief funds from the SBA that were meant for

distressed small businesses and falsifying information in connection with a loan

application for the purchase of real estate.

Manner and Means of the Scheme to Defraud

13. It was part of the scheme that:

a. On or about June 24, 2020, BONILLA, while residing in or

around Middlesex County, New Jersey, caused the submission of an EIDL

application ("Application-I") to the SBA on behalf of Adde Botanica LLC seeking a

10
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 11 of 19 PageID: 11

loan. Application-I had an application number with a prefix of 33, and was

therefore received by the SBA in a cloud-based platform whose servers where

located in or around Des Moines, Iowa.

b. On or about June 24, 2020, BONILLA and Fadraga exchanged

messages via a secure messaging application concerning Application-I. BONILLA

sent Fadraga multiple messages depicting screenshots of Application-I while

BONILLA completed Application-I on behalf of Adde Botanica LLC.

c. Application-I and its supporting documents contained

materially false and fraudulent information, including false information concerning

the number of employees and annual gross revenue for Adde Botanica LLC. For

example, Application-I falsely stated that Adde Botanica LLC's gross revenues for

the 12 months prior to the Disaster were $1,667,960.00, which Fadraga later

admitted were inflated.

d. Application-I listed Fadraga as Chief Executive Officer of Adde

Botanica LLC, listed an e-mail address that included Fadraga's last name, and

listed Adde Botanica LLC's physical address. Application-I listed as Fadraga's

business address an address associated with BONILLA.

e. On or about June 29, 2020, Fadraga sent BONILLA a

screenshot of a message from the SBA showing that Application-I was being

processed and requesting that Fadraga sign loan closing documents.

f. BONILLA and Fadraga's false and fraudulent representations

and omissions in Application-I caused the SBA to disburse approximately $6,000

into a bank account Fadraga had access to at Bank-1 ("Account 8514") on or about

11
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 12 of 19 PageID: 12

June 25, 2020, and caused the SBA to disburse approximately $104,000 into

Account 8514 on or about July 7, 2020.

g. On or about July 17, 2020, BONILLA, while residing in or

around Middlesex County, New Jersey, caused the submission of an EIDL

application ("Application-2") for COVID-19 relief to the SBA on behalf of Adde

Botanica & Florist LLC seeking a loan. Application-2 was submitted after July 11,

2020, and was therefore received in a cloud-based platform through SBA servers

located in or around Des Moines, Iowa.

h. Application-2 and its supporting documents contained

materially false and fraudulent information, including false information concerning

the number of employees and annual gross revenue for Adde Botanica & Florist

LLC. For example, Application-2 falsely stated that Adde Botanica & Florist LLC's

gross revenues for the 12 months prior to the Disaster were $763,596.00 and that

its monthly sales were $63,633.00, which Fadraga later admitted were inflated.

Additionally, and as was noted above, to qualify for EIDLs for COVID-19 relief, a

business must have existed in an operational condition on February 1, 2020. Adde

Botanica & Florist LLC had closed in or around 2019, before BONILLA and

Fadraga submitted Application-2 on behalf of the company.

1. BONILLA and Fadraga falsely submitted Application-2 under

the name of Co-Conspirator-1 to avoid the SBA detecting BONILLA and Fadraga's

involvement in Application-2. But SBA records indicated that Application-1 and

Application-2 were both accessed via the same IP address and listed the same

phone number which was associated with Fadraga. SBA records further indicated

12
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that multiple other loan applications submitted to the SBA were accessed via the

same IP address, including applications in the names (including variations of the

names) of BONILLA and people associated with BONILLA.

J. On or about August 7, 2020, Fadraga sent BONILLA a

screenshot of an e-mail he received from an SBA Loan Officer regarding

Application-2, which requested that Fadraga provide additional information in

support of Application-2.

k. On or about August 8, 2020, Fadraga sent BONILLA a

screenshot of another e-mail he received from an SBA Loan Officer regarding

Application-2, which requested that Fadraga provide additional information in

support of Application-2.

1. On or about August 8, 2020, Fadraga sent BONILLA

information to log in to the SBA account associated with Application-2. BONILLA

responded by sending a screenshot of the SBA log-in page stating that the log-in

credentials used were not correct.

m. On or about August 27, 2020, Fadraga sent BONILLA a

screenshot showing that Application-2 had been approved.

n. BONILLA and Fadraga's false and fraudulent representations

and omissions in Application-2 caused the SBA to disburse approximately $131,200

into a bank account at Bank-2 ("Account 7980") on or about August 28, 2020, which

was shared between BONILLA, Fadraga, and Co-Conspirator-I.

o. The loan proceeds received as a result of Application-2 were

shared between BONILLA, Fadraga, and Co-Conspirator-I.

13
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p. In or around August 2021, Fadraga applied for a loan at Bank-3

in connection with the purchase ofresidential real estate in or around Venice,

Florida ("Application-3").

q. On or about August 13, 2021, Fadraga sent BONILLA a

screenshot ofthe questions associated with Application-3, including questions about

annual base salary, overtime, bonus, and commission. BONILLA provided

instructions as to how Fadraga should complete Application-3.

r. On or about September 8, 2021, Fadraga sent BONILLA a

screenshot ofan e-mail from a Loan Officer at Bank-3 seeking 12 months ofbank

statements for Adde Botanica LLC and other materials.

s. On or about September 10, 2021, and on other dates, Fadraga

sent BONILLA copies oflegitimate bank statements from Account 8514.

t. On or about September 13, 2021, BONILLA sent to the Loan

Officer at Bank-3 PDF files offraudulent bank statements from Account 8514 that

had been altered to falsely make it appear as ifAccount 8514 contained more money

that it in fact contained during the relevant 12-month time period.

u. On or about September 16, 2021, BONILLA sent Fadraga a

screenshot ofa portion ofa fraudulent bank statement from Account 8514. The

original August 31, 2021 statement from Account 8514 showed a beginning balance

of $7,468.17 and an ending balance of $5,183.16. The fraudulent August 31, 2021

statement from Account 8514 which BONILLA sent to Fadraga on or about

September 16, 2021 showed a beginning balance of $122,468.17 and an ending

balance of $118,304.81. The fraudulent statement also included multiple fictitious

14
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transactions totaling more than $120,000. The fraudulent August 31, 2021

statement was included-among other fraudulent statements-in BONILLA's

September 13, 2021 e-mail to the Loan Officer at Bank-3. Bank-3 later disbursed

the loan.

In violation of Title 18, United States Code, Section 1349.

15
Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 16 of 19 PageID: 16

COUNTS 15-16
(Wire Fraud)

14. The allegations contained in paragraphs 1 through 3, 10, 12, and 13 of

this Indictment are incorporated as if set forth in full herein.

15. On or about the dates listed below, in the District of New Jersey and

elsewhere, the defendant,

ANNE BONILLA,
a/k/a "Anne Davinovish"

did knowingly and intentionally devise and intend to devise a scheme and artifice to

defraud, and aid and abet the scheme and artifice to defraud, the SBA, and to

obtain money and property by means of materially false and fraudulent pretenses,

representations, and promises, and, for purposes of executing and attempting to

execute such scheme and artifice to defraud, did knowingly and intentionally

transmit and cause to be transmitted by means of wire communications in

interstate and foreign commerce certain writings, signs, signals, pictures, and

sounds, namely the wire transfers described below, each constituting a separate

count of this Indictment:

Count Date Interstate Wire Transmission
(Approx.)
15 6/24/20 Submission of Application-I on behalf of Adde Botanica
LLC, containing false information, resulted in the
transfer of approximately $110,000 from the SBA into
Account 8514
16 7/17/20 Submission of Application-2 on behalf of Adde Botanica
& Florist LLC, containing false information, which
resulted in the transfer of approximately $131,200 from
the SBA into Account 7980

In violation of Title 18, United States Code, Section 1343.

16
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FORFEITURE ALLEGATIONS AS TO COUNTS 14, 15, AND 16

1. Upon conviction of the offenses charged in Counts 14, 15, and 16 of this

Information, the defendant,

ANNE BONILLA,
a/k/a "Anne Davinovish"

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

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

property, real or personal, which constitutes or is derived from proceeds traceable to

such offense.

2. If any of the above-described forfeitable property, 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 value; or

e. has been commingled with other property which cannot be
divided 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 above

17
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forfeitable property.

United States Attorney

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Case 2:24-cr-00680-MEF Document 1 Filed 10/11/24 Page 19 of 19 PageID: 19

CASE NUMBE R: 24-CR-680-ME F

United States District Court
District of New Jersey
UNITED STATES OF AMERICA

ANNE BONILLA
a/k/a "Anne Dav inov is h"

INDICTMENT FOR
26 U.S. C. § 7206
18 U.S. C. § 1349
18 U.S. C. § 1343

P HILIP R. SELLINGER
UNITED STATES ATI'ORNEY
FOR THE DISTRI CT OF NEW JERSEY

MATTHEW SPECHT
AsSISTANT U.S. A TTORNEY
NEWARK, NEW JERSEY
(973) 353-6061

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