Position of the United States with Respect to Sentencing — United States v. Mensah (E.D. Va., Document 22)

Summary

Position of the United States with Respect to Sentencing, filed May 1, 2024 as Document 22 in United States of America v. George Mensah, Jr., Criminal No. 1:23-cr-168, U.S. District Court for the Eastern District of Virginia, Alexandria Division, before Hon. Rossie D. Alston, Jr. The United States states that Mensah pleaded guilty on November 1, 2023 to one count of Conspiracy to Commit Wire Fraud, 18 U.S.C. § 1349, and describes PPP, unemployment insurance and stolen Treasury check schemes that it says caused almost $1.5 million in losses. It recommends that the Court sentence Mensah to a lengthy period of incarceration and 3 years of supervised release, and states that the parties agreed to restitution of $1,476,000.59. The signature block names Jessica D. Aber, United States Attorney, with /s/ Ezra Spiro and Kathleen Robeson.

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Cite this document

“Position of the United States with Respect to Sentencing — United States v. Mensah (E.D. Va., Document 22).” Original at ecf.vaed.uscourts.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/court-filing-usa-v-mensah-dkt-22-e-d-va-47bb76a32b/, SHA-256 77f3daee89b76a0356fc1574c4b971913702b936c3ce5745cea05cc489fa590b.

Full text

Case 1:23-cr-00168-RDA Document 22 Filed 05/01/24 Page 1 of 17 PageID# 189

IN THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF VIRGINIA
Alexandria Division

UNITED STATES OF AMERICA

v. CRIMINAL NO. 1:23-cr-168

GEORGE MENSAH, JR., Sentencing Date: May 8, 2023

Defendant. Hon. Rossie D. Alston, Jr.

POSITION OF THE UNITED STATES WITH RESPECT TO SENTENCING

George Mensah managed a veritable fraud enterprise, operating multiple criminal

schemes which caused almost $1.5 million in losses. The various schemes were striking in their

breadth and scope. Mensah and his co-conspirators prepared almost 50 PPP fraudulent loan

applications, causing a loss of over $580,000. In addition, Mensah and his co-conspirators

applied for unemployment benefits using at least 230 individuals’ identities, defrauding the

Virginia Economic Commission out of over $650,000. Mensah and others also possessed at least

110 United States Treasury Checks stolen from the mail, taking from other Americans over

$180,000 worth of tax refunds, advanced child tax credits, and economic impact payments. And

on top of this, Mensah and his co-conspirators counterfeited checks drawn on real victims’

accounts, faked identity cards and U.S. Passport Cards, and directed a series of money mules to

launder the fraudulent proceeds.

Mensah was at least in a managerial role in the conspiracy. But after entering his guilty

plea, and signing a detailed Statement of Facts, Mensah now appears to be minimizing his

conduct and role in the offense and fails to take full responsibility for the damage the conspiracy

caused. A significant sentence of incarceration is needed given the scale and seriousness of the

conspiracy, the need to promote respect for the law, and the necessity of deterring Mensah and

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others from using stolen identities and taking advantage of government programs.

The United States respectfully recommends the Court sentence Mensah to a lengthy

period of incarceration, 3 years of supervised release, and order forfeiture and restitution.

Background

I. Factual History

A. A Check Counterfeiting Investigation Uncovers a Much Larger Fraud Enterprise

The investigation began in December 2021 with an investigation of counterfeit checks

worth $61,625.91 that had been deposited into accounts at Wells Fargo Bank. Dkt. 19, herein

after “PSR”, at ¶¶ 17, 55. These fraudulent checks bore the account information of a real victim

and were deposited into two Wells Fargo accounts. Id. at ¶ 18. Soon after they were deposited,

and before the bank realized the checks were counterfeits, money was transferred from the

accounts via electronic transfers and ATM withdrawals. Investigators identified Mensah as the

individual making the ATM withdrawals. Id.

On March 3, 2022, state and federal law enforcement executed a search warrant on two

residences associated with Mensah. Id. at ¶ 19. The first residence was Mensah’s family home,

where his family resided, which was located on Beechcliff Drive in Alexandria, Virginia (the

Beechcliff address). The second residence was an apartment that Mensah shared with his main

coconspirator in McLean, Virginia (the Tysons Central address). Id. at ¶¶ 25-26. The search

uncovered that Mensah and his main coconspirator were involved in an extensive fraud

enterprise. Agents and officers found 110 stolen United States Treasury Checks, debit cards and

mail from the Virginia Employment Commission, counterfeit credit cards, blank check stock,

multiple false identification cards, and bank documents for several financial institutions in

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different names. Id. at ¶ 19. These items were found on the kitchen counter, in the living room

couch, and in a toilet tank. Id.

Pursuant to the state warrant, agents seized multiple electronic devices including the

defendant’s laptop and phones. 1 See Case No. 1:22-sw-211. These devices revealed yet more

fraud schemes, as well as Mensah’s leadership role in organizing the various frauds. PSR ¶¶ 32-

33, 39.

B. The PPP Fraud Scheme

Mensah and his coconspirators engaged in a scheme to defraud the Paycheck Protection

Program (PPP) from in or about October 2020 through in or about September 2021. Id. at ¶ 27.

This program was enacted to provide emergency financial assistance expeditiously to millions of

Americans who were suffering the economic effects caused by the COVID-19 pandemic. Id. at ¶

22. Forgivable PPP loans were available to qualifying small businesses.

The defendant and his coconspirators prepared at least 47 fraudulent PPP loan

applications for fake businesses, and successfully submitted at least 21, causing a loss of over

$580,000. Id. at ¶ 30. Each PPP application was made for a business that did not exist. Id. at

¶ 28. Mensah and his coconspirators created false tax returns and fake bank statements to make

the businesses appear legitimate. Id. at ¶ 31. They charged individuals between $4,000 to $6,000

for preparing each PPP loan application. Id. at ¶ 28.

There is no doubt that Mensah was integral to this scheme. To begin with, at least 39

fabricated documents for PPP loan applications were found on Mensah’s laptop. Id. at ¶ 32. His

laptop was used to visit the website of Blueacorn, a PPP loan provider who was unwittingly used

in the scheme. Id. False documents for five other PPP loan applications were found on another

1
After initially seizing the devices pursuant to a Fairfax County warrant, the government sought a federal
warrant to search the various devices. See Case No. 1:22-sw-211.

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laptop seized from the Beechcliff address. Id. Mensah communicated with individuals over

social media and text messaging about preparing the fraudulent PPP loan applications. Id. at ¶

29. He also worked with other co-conspirators to recruit applicants, and he also recruited

applicants himself by approaching at least one individual in a club about preparing a PPP loan on

their behalf. Id. Finally, evidence shows that some of the individuals who received fraudulent

PPP money paid their “fees” directly to Mensah’s bank account. Id. at ¶ 34.

C. The Unemployment Fraud Scheme

Mensah and his co-conspirators also defrauded the Virginia Employment Commission

(VEC) and other state agencies out of unemployment insurance funds. Using the personally

identifiable information (PII) of identity theft victims, Mensah and his co-conspirators would

submit unemployment insurance claim applications. Id. at ¶ 41. The applications would include

false employment and wage histories and false contact information. Id. The co-conspirators

requested that the VEC send funds via prepaid debit cards, which were called Way2Go cards. Id.

at¶ 40. Once the Way2Go debit cards were received, Mensah and his co-conspirators used them

to make ATM cash withdrawals. Id. at ¶ 47.

Through this scheme, Mensah and his coconspirators defrauded the VEC out of over

$658,000. Id. at ¶ 51. They applied for unemployment assistance using the identities of 231

individuals and requested that the funds be sent to at least 13 different addresses. Id. at ¶ 63.

Mensah was an active participant in the unemployment fraud scheme. First, at least 26

fraudulent applications were made using Mensah’s family house at the Beechcliff address, and at

least 20 Way2Go cards were sent to this address. Id. at ¶¶ 36, 44. Text messages showed Mensah

and his main co-conspirator coordinating these claims and sharing the PII used. Id. at ¶ 45. When

agents searched the Tysons Central apartment they found at least 22 Way2Go cards, including

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some located in the defendant’s bedroom. Id. at ¶ 49. Mensah also used the Way2Go cards for his

own personal benefit, including at Uber Eats, a food delivery company. Id. at ¶ 44.

Mensah and his co-conspirators not only defrauded the Commonwealth of Virginia: they

also fraudulently obtained unemployment insurance funds from Ohio, Texas, California, and

other states. Id. at ¶ 37. Some of these others states’ unemployment funds were received by

electronic funds transfer, while others were received by check. Id. at ¶ 37. Mensah himself

received fraudulent unemployment insurance proceeds applied for using an identity theft victim’s

PII directly into his own brokerage account. Id. at ¶ 50.

D. Stolen Treasury Checks and Money Laundering

Upon searching the Tysons Central apartment, investigators found 110 stolen United

States Treasury Checks. Id. at ¶ 19. The checks were found throughout Mensah’s apartment,

including in the living room couch, on the kitchen counter, and in the toilet tank in a bathroom

attached to his co-conspirator’s room. Id. ¶¶ 19, 62. These 110 checks were sent by the United

States Treasury to people around the United States for items like tax refunds, child tax credit

payments, and economic impact payments. These checks were stolen from the mail. Id. at ¶ 62.

The defendant and his co-conspirators possessed the stolen checks and ultimately diverted the

funds for themselves. Id. at ¶¶ 53, 57, 62.

In order to conceal the fraud proceeds, Mensah and his coconspirators laundered the

funds. Specifically, Mensah and his coconspirators recruited other individuals so as to use their

bank accounts. Id. at ¶ 54. They would instruct the individuals to provide login credentials to

their bank accounts or to open new accounts. Id. Mensah and his coconspirators would then use

these accounts to receive stolen Treasury Checks and other fraud proceeds. Id. These funds

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would then be transferred electronically to Mensah and his coconspirators, or withdrawn in cash

and delivered to them. Id.

Sometimes, Mensah and his coconspirators created new bank accounts themselves using

fabricated identities. Id. at ¶ 56. For example, they created a bank account under the name “F.W.”

that they used to receive unemployment assistance from multiple states as well as to deposit a

Treasury Check. Id. at ¶ 57. Mensah’s involvement in this laundering is not in doubt, as he

transferred some of the fraud proceeds from the “F.W.” account to his own personal bank

account. Id. He also directed at least one individual to open a bank account and transfer cash. Id.

at ¶ 72.

E. Other Criminal Conduct

Mensah possessed three fraudulent passport cards in the top drawer of his bedside

nightstand. Id. at ¶ 59. A passport card is a travel and identification document issued by the

federal government. One of the passport cards used another person’s identifiers, but contained

Mensah’s photograph. Id. Mensah also possessed two counterfeit identification cards in an

envelope labeled “Flex,” which is one of his aliases. Id. at ¶¶ 24, 59.

F. Mensah’s Role in the Scheme

Mensah pleaded guilty soon after hearing the government’s presentation of the evidence

against him. As part of the plea, he signed a Statement of Facts that fully explained in detail the

fraudulent conduct described above. 2 Dkt. 17; PSR at ¶¶ 20-61. However, since then, Mensah

has sought to minimize his involvement. During Mensah’s interview with the Probation Office,

he disclaimed the Statement of Facts by saying that he “had nothing to do with the Way2Go

2
The Statement of Facts was initially signed as part of the plea on November 1, 2023. Dkt. 7. The parties
moved to amend the statement of facts on March 21, 2024, dkt. 17, which the Court ordered that same
day. Dkt. 18.

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cards” and that he “did not steal anyone’s identity.” PSR at ¶ 75. He also claimed that he “only

did six or seven PPP applications” and had otherwise “let others use my laptop.” Id. In a follow-

up letter to the Probation Officer, Mensah argued that “he was not a person directly involved in

committing the fraudulent unemployment scheme or receiving the proceeds from that scheme.”

PSR at p. 32.

The evidence shows that Mensah was integral to these frauds and is lying when he claims

he did not steal anyone’s identity. Interviews and a review of phone records show text messages

and other communications in which Mensah collected and distributed PII, bank account

information, and photos of driver’s licenses. Id. at ¶ 72. One interviewed individual stated that

Mensah directed him to open a bank account and to send Mensah the bank account information:

money was later deposited into the account and Mensah directed that individual to launder the

funds to another account and withdraw it as cash. Id. That individual said that he also picked up

debit cards for Mensah, who offered to pay him approximately $200 per debit card. Id.

Moreover, the defendant possessed the unemployment insurance fraud proceeds and used

them. At least 22 Way2Go cards were found in Mensah’s Tysons Central apartment, including

some cards that were found in his bedroom. Id at ¶49. These included five cards that had been

mailed to the Beechcliff address, in contrast to the defendant’s statement that he merely allowed

others to use his address. Id at ¶¶ 49, 75. Similarly, at least one Way2Go card that was mailed to

the Beechcliff address was used to purchase several items for the defendant’s Uber Eats account

in November 2020 and July 2021. Id at ¶44. And finally, the defendant received the proceeds of a

fraudulent unemployment assistance claim from Ohio directly to an online brokerage account in

his name. Id at ¶50. So, the contention that he ‘had nothing to do with the Way2Go cards’ and

‘did not steal anyone’s identity’ is flatly false.

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II. Procedural History

On November 1, 2023, Mensah pleaded guilty by information to one count of Conspiracy

to Commit Wire Fraud, in violation of 18 U.S.C. § 1349. Dkt. 2-7. The defendant and

government entered into a plea agreement. Id. at ¶ 3. The government agreed not to seek

enhancements for sophisticated means, money laundering, or a leadership enhancement under

Guidelines 3B1.1(a), although there was no agreement on whether an enhancement applied under

Section 3B1.1(b)-(c). Id. at ¶ 4. The government also agreed that if Mensah qualified for a two-

level reduction for acceptance of responsibility, it would make a motion for an additional one-

level decrease pursuant to Guideline 3E1.1(b). Id. at ¶ 5.

Legal Standard

The standards governing this Court’s sentencing are well established. This Court must

consult the Guidelines as well as the factors set forth in 18 U.S.C. § 3553(a) when making a

sentencing decision, though the Guidelines are purely advisory. See United States v. Booker, 543

U.S. 220 (2005). The Supreme Court has directed district courts to “begin all sentencing

proceedings by correctly calculating the applicable Guidelines range.” Gall v. United States, 552

U.S. 38, 49 (2007). “Then, the court shall consider that range as well as other relevant factors set

forth in the guidelines and those factors set forth in [18 U.S.C.] § 3553(a) before imposing the

sentence.” United States v. Hughes, 401 F.3d 540, 546 (4th Cir. 2005). Section 3553(a) sets out a

variety of factors that the Court should consider in determining the defendant’s sentence,

including the nature and circumstances of the offense, the history and characteristics of the

defendant, and the need for the sentence “to reflect the seriousness of the offense, to promote

respect for the law, and to provide just punishment for the offense,” among others. 18 U.S.C. §

3553(a)(1)-(2)(A) & (B).

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Application

I. Sentencing Guidelines Calculation

The government contends that the total Offense Level is 25, that the defendant’s Criminal

History Category is II, and that the applicable Guidelines Range is therefore 63-78 months.

Guideline Description Offense Level
2B1.1(a)(1) Base Offense Level 7
2B1.1(b)(1)(H) Actual loss greater than $550,000 but less than +14
$1,500,000
2B1.1(b)(2)(A)(i) Involved 10 or more victims +2
2B1.1(b)(11)(C)(ii) Possession of 5 or more means of identification that +2
unlawfully were produced from, or obtained by use of
another means of identification
3B1.1(b) Manager or supervisor of criminal activity that was +3
otherwise extensive
3E1.1(a)-(b) Acceptance of Responsibility -3
Total: 25

This calculation differs from Probation’s findings and is based on three main differences:

the loss amount, the role in the offense, and acceptance of responsibility.

A. The Loss Amount

In the plea agreement, the government agreed to stipulate to and recommend a 14-level

increase for an actual loss between $550,000 and $1.5 million. PSR ¶ 3. This loss breaks down as

follows:

Scheme Actual Loss
Unemployment insurance fraud $665,756
PPP fraud $583,172
Stolen Treasury Checks $165,465.59
Wells Fargo counterfeit checks $61,607
Total $1,476,001

The Probation Office calculates a total loss of $1,535,378.11, which would result in an

additional two points because the loss is over $1,500,000. U.S.S.G. 2B1.1(b)(1)(I). Consistent

with its obligation in the plea agreement, the government advocates for a 14-level increase.

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B. Adjustment for Aggravating Role pursuant to U.S.S.G. § 3B1.1(b)

The United States agreed it would not seek an enhancement pursuant to U.S.S.G.

§ 3B1.1(a) that Mensah was an organizer or leader. However, Mensah clearly meets the criteria

to receive an enhancement pursuant to Guideline 3B1.1(b) for being a manager or supervisor of

criminal activity that involved five or more participants or was otherwise extensive.

The adjustment should apply because Mensah was a manager and/or supervisor. Multiple

factors are considered when determining whether a defendant acted as a manager or supervisor,

including the exercise of decision-making authority, the recruitment of accomplices, and the

degree of control and authority exercised over others. See United States v. Burnley, 988 F.3d 184,

188 (4th Cir. 2021). These factors argue in favor of the enhancement: Mensah directed others to

open accounts, move funds, pick up unemployment insurance debit cards, and provide

information for fraudulent PPP loans. PSR ¶¶ 69-73. As noted by the Probation Officer,

investigators spoke to one individual who stated that Mensah directed him to open a bank

account and send Mensah the bank account information. Id. at ¶ 72. Mensah then told this

individual to pick up unemployment debit cards and offered to pay him approximately $200 per

card. Id.

Additionally, the criminal activity was “otherwise extensive.” Application Note 3

explains that a fraud that involved only three participants but used the unknowing services of

many outsiders could be considered extensive. U.S.S.G. § 3B1.1. Mensah’s schemes were

extensive because they used the unknowing services of many outsiders. They coordinated with at

least 21 individuals to apply for fraudulent PPP loans using their information, and utilized at

least 13 addresses to which proceeds from the unemployment insurance fraud scheme were sent.

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PSR ¶ 63. Moreover, the unemployment insurance fraud scheme utilized the PII of at least 231

individuals and required the bank accounts of multiple money mules. Id.

C. Adjustment for Acceptance of Responsibility

Based on their interactions with the defendant, the Probation Office does not recommend

any reduction for acceptance of responsibility. Id. at ¶¶ 75-76, 87. Since the defendant pleaded

guilty to a criminal Information (voluntarily agreeing to waive his right to be indicted), and has

not attempted to withdraw his plea, the government does not oppose a two-level reduction, and

moves for a third point pursuant to the plea agreement. That said, the defendant’s apparent

inability to admit to his crimes and acknowledge the impact they had on identity theft victims

and the government is concerning – and the government instead accounts for this under the

Section 3553(a) factors when considering Mensah’s lack of respect for the law and the need for

specific deterrence.

D. Criminal History Category and Applicable Guidelines Range

The defendant was arrested on March 30, 2011, for two counts of petit larceny, after he

and others fled a mall after a larceny and hit several vehicles while fleeing the scene. Id. at ¶ 91.

On June 16, 2011, he received a 12-month sentence that was all suspended. Id. On January 12,

2015, the defendant was arrested for possession of marijuana and reckless driving. Id. at ¶ 92.

The police found over $24,000 worth of cash in his vehicle. Id. He pleaded guilty to marijuana

possession under a deferred disposition and the other charge was dismissed. Id. On October 14,

2017, Mensah was arrested for possession of drug paraphernalia and carrying a concealed

weapon. Id. at ¶ 93. He was convicted, fined $100 and received a 90-day suspended sentence. Id.

Each conviction comes with one criminal history point, resulting in a Criminal History Category

of II. Id. at ¶¶ 94-95.

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Mensah argued that the 2015 marijuana offense should not count because the disposition

was deferred and then dismissed. Id. at p. 33. However, as the Probation Officer noted,

diversionary dispositions resulting from an admission of guilt are counted as a sentence under

§ 4A1.1(c), even if a conviction is not formally entered. See U.S.S.G. § 4A1.2(f). As such, the

United States submits that Mensah’s Criminal History Category was correctly calculated.

II. Statutory Analysis of the Section 3553(a) Factors

A. The Recommended Sentence is Necessary Based on the Nature, Circumstances, and
Seriousness of Mensah’s Offenses

The nature, circumstances, and seriousness of Mensah’s offenses support the

government’s recommended sentence. Mensah and his coconspirators operated a multifaceted

fraud enterprise, which perpetrated unemployment fraud, PPP fraud, cashed stolen United States

Treasury Checks, counterfeited other checks, and laundered the proceeds.

The scale of the enterprise was just as striking as its scope. For nearly a year, they applied

for dozens of fraudulent PPP loans, made hundreds of unemployment insurance claims to

multiple states using hundreds of stolen identities, and possessed or cashed at least 110 stolen

Treasury Checks. PSR ¶¶ 30, 37, 53, 63 In total, the government identified almost $1.5 million in

losses, including over $580,000 from the PPP scheme, over $650,000 from the unemployment

insurance scheme, and another $220,000 from the stolen and counterfeited checks. Id. at ¶ 68.

Mensah had a management role in this enterprise. Together with his main coconspirator,

he coordinated the frauds, recruited others to join the scheme and launder the funds, and shared

the proceeds. Id. at ¶¶ 54, 57, 70-71. Interviews and phone communications show that Mensah

collected and distributed PII, bank account information, and driver’s licenses. Id. at ¶ 72. At least

one individual stated that Mensah instructed him on how to use the individual’s bank account to

launder funds and directed him to pick up debit cards. Id.

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Mensah and his main coconspirator lived together and ran their enterprise from their

Tysons Central apartment. Indeed, this apartment is where investigators found at least 110 stolen

Treasury Checks, Way2Go cards throughout the apartment, including in Mensah’s bedroom,

bank documents in others’ names, check stock paper in a printer in the living room, numerous

counterfeit IDs, and the laptop that made a significant number of the PPP loans. Id. at ¶¶ 55.

A lengthy sentence is similarly justified given the harmful nature of Mensah’s crimes and

their impact on hundreds of victims. One group of victims includes the at least 110 people whose

Treasury Checks were stolen out of the mail. These government checks were for these victims’

tax refunds, advanced child tax credits, and economic impact payments. 3 Many of these victims

likely needed these funds and would have had to re-request the money once they realized it had

been stolen from them. Additionally, Mensah and his coconspirators used hundreds of identities,

many of them stolen, to apply for fraudulent unemployment insurance claims. This causes a

chain reaction, as such individuals would then struggle to apply for their own unemployment

assistance given that a fraudulent claim was already made in their names. More broadly, mail

theft and identity theft undermine citizens’ faith in the U.S. Postal Service and in their ability to

use their PII for everyday transactions. The harmful nature of Mensah’s crimes, both to the

individual victims and to society more generally, demands a lengthy sentence.

The seriousness of Mensah’s offenses is further illustrated by the fact that he stole from

programs intended to distribute funds to small businesses and unemployed workers who were

financially suffering during the height of the COVID-19 pandemic. The intent of these programs

was to deliver funds to those who urgently needed them during an unprecedented pandemic.

3
This is apparent from photos of the checks, which were provided to the Probation Office and defendant.

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Instead, the defendant and his coconspirators viewed others’ need as an unprecedented

opportunity to commit fraud against the government.

In sum, the enterprise-like nature of the fraud and Mensah’s role in running that

enterprise speaks to the seriousness and circumstances of his crimes. Mensah’s crimes were

harmful, both to the individual victims and to society more generally. This is true of each one of

Mensah’s schemes, and the serious nature of the offenses is compounded when viewed in the

aggregate. As such, the nature, seriousness, and circumstances of Mensah’s crimes demand a

serious sentence.

B. The Recommended Sentence Is Necessary to Promote Respect for the Law

A significant term of incarceration is also needed to promote respect for the law. As

discussed above, Mensah was a manager and/or supervisor in a fraud enterprise that caused a

$1.5 million loss. Yet instead of taking full responsibility for his conduct, Mensah seeks to

minimize and deny even in the face of clear evidence to the contrary. By claiming that he did not

steal identities, and was uninvolved in the unemployment scheme he minimized his role.

Whether he was the person to obtain the stolen identities, does not matter. His role in the fraud

shows he clearly knew stolen identities were used. And he clearly was involved in the

unemployment scheme to some extent. Put simply, this is not a defendant who respects the law.

Mensah also argued to the Probation Office that he only received a portion of the PPP

fraud proceeds “for his services.” PSR at p. 33. This too shows a lack of respect for the law: this

fraud loss would not have happened without him recruiting applicants and making fraudulent

loan applications, regardless of how much he was paid. Further, helping dozens of others defraud

the federal government should not be referred to as a “service.” That he does not recognize or

respect this is further reason for a significant sentence.

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C. The Recommended Sentence Is Necessary to Provide Deterrence

Mensah’s crimes were not spur-of-the-moment, irrational acts committed in the heat of

passion. They were the result of a rational calculation made over an extended time: that the

benefit of the fraud outweighed the risk of getting caught and significantly punished. For this

reason, deterrence is of paramount importance. Anything less than a significant prison sentence

in this case would actively undermine the goal of deterrence.

General deterrence is particularly important for frauds that stole from government

programs. The pandemic relief programs, like other government programs depended, in large

part, on the good faith of the applicants. Those like Mensah who chose to abuse these programs

took funds intended for others in need, and undermined public trust in these programs. For this

reason, a significant sentence is necessary to deter others from committing these types of crimes

and to punish those who abused the public’s trust.

Here, a long sentence would also serve the goal of specific deterrence. As discussed

above, Mensah now appears to be minimizing the harm he caused. He committed fraud

unabated. As the Statement of Facts and PSR highlight, least Mensah was involved in four

different schemes - he joined the PPP and UI conspiracy, he received and laundered

unemployment benefits that he was not entitled to, including benefits from other states, and he

received stolen Treasury checks. Given this, there is significant risk that he continues to commit

fraud, and a significant sentence will help deter him from stealing from others again.

In sum, the breadth of Mensah’s fraud schemes, his role in the offense, the sheer dollar

amount that was stolen, Mensah’s failure to acknowledge the harm he caused as well as his lack

of respect for the law, and the need for deterrence all counsel for a meaningful term of

imprisonment.

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III. Forfeiture and Restitution

Pursuant to the plea agreement, the defendant and the government have agreed that

Mensah owes $1,476,000.59 in restitution. 4 Dkt. 6 at ¶ 9. This amount is broken down in the

attached proposed Restitution Order. See Att. A.

The parties have also agreed to forfeiture of all fraud-related assets that Mensah owns or

exercises control. Dkt. 6 at ¶ 10. A consent order of forfeiture was entered at the time of his

guilty plea hearing. Dkt. 10.

Conclusion

For the reasons stated above, the United States respectfully recommends the Court

sentence Mensah to a lengthy period of incarceration and to 3 years of supervised release. Such a

sentence is reasonable, accounts the factors set forth in 18 U.S.C. § 3553(a), and is justified by

the scope and scale of Mensah’s frauds. Finally, the government requests that the Court enter the

proposed forfeiture and restitution orders.

Respectfully submitted,

Jessica D. Aber
United States Attorney

May 1, 2024 By: /s/
Ezra Spiro, Department of Justice Trial Attorney
Kathleen Robeson, Assistant U.S. Attorney
Kimberly M. Shartar, Assistant U.S. Attorney

4
The parties agreed to $1,490,860.91 in restitution. Dkt. 6 at ¶ 9. Since signing the plea, the parties
determined that some of the Treasury Checks were not successfully cashed, and so the updated restitution
amount is approximately $14,860 lower.

16
Case 1:23-cr-00168-RDA Document 22 Filed 05/01/24 Page 17 of 17 PageID# 205

CERTIFICATE OF SERVICE

I hereby certify that on May 1, 2024, I caused a copy of the foregoing memorandum to be

filed with the Clerk of Court using the CM/ECF system, which will automatically generate a Notice

of Electronic Filing (NEF) to all counsel of record. I will also send a copy to the United States

Probation Officer.

____/s/__________________
Kathleen Robeson
Assistant U.S. Attorney

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