Transcript of Guilty Plea Hearing — United States v. Emmet Bowens (Dkt. 236.1)
Summary
Document 236-1, filed March 9, 2026 in Case No. 6:21-cr-141-RBD-NWH in the U.S. District Court for the Middle District of Florida, Orlando Division, is the 37-page transcript of the guilty plea hearing in United States of America v. Emmet Bowens on January 26, 2026 at 1:39 p.m. before United States District Judge Roy B. Dalton, Jr. The defendant appears pro se with Michael W. Nielsen as standby counsel, and Rachel Lyons and Megan Testerman appear for the government. The defendant says during trial that he wants to change his plea, is placed under oath, and the court explains the rights waived by a guilty plea and that the Sentencing Guidelines are advisory. The court continues the remand to the United States Marshal to await sentencing, and the proceedings adjourn at 2:17 p.m.
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“Transcript of Guilty Plea Hearing — United States v. Emmet Bowens (Dkt. 236.1).”
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1 UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
2 ORLANDO DIVISION
CASE NUMBER 6:21-cr-141-RBD-NWH
3
4 UNITED STATES OF AMERICA, :
:
5 Plaintiff, :
: Orlando, Florida
6 v. : January 26, 2026
: 1:39 p.m.
7 EMMET BOWENS, :
also known as Emmitt Bowens, :
8 :
Defendant. :
9
10 TRANSCRIPT OF GUILTY PLEA HEARING
11 BEFORE THE HONORABLE ROY B. DALTON, JR.
UNITED STATES DISTRICT JUDGE
12
13
14 APPEARANCES:
15
16 Counsel for Government: Rachel Lyons
Megan Testerman
17
18 Counsel for Defendant: Pro Se
19 Standby Counsel: Michael W. Nielsen
20
21 Court Reporter: Amie R. First, RDR, CRR, CRC, CPE
Federal Official Court Reporter
22 401 West Central Boulevard, Suite 4600
Orlando, Florida 32801
23 AmieFirst.CourtReporter@gmail.com
24 Proceedings recorded by Realtime Stenography.
25 Transcript produced by Computer-Aided Transcription.
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1 P R O C E E D I N G S
2 *****
3 (Court called to order.)
4 THE COURT: We're back on the record in
5 United States versus Bowens, Case Number 6:21-cr-141.
6 Before I bring our jury back, Mr. Bowens, my
7 courtroom deputy has brought to my attention that over the
8 lunch break that you, at least, wanted to consider the
9 possibility of entering a plea, changing your plea from not
10 guilty to guilty.
11 Do you want more time to consider that? Are you
12 thinking about that? If you are, I have some things I'll
13 share with you. If you're not, we'll move on.
14 MR. BOWENS: Yes. Yes, sir.
15 THE COURT: Actually, speak into that microphone
16 so I can hear you clearly, if you would.
17 MR. BOWENS: This?
18 THE COURT: Yes, sir, that's fine.
19 MR. BOWENS: Yes, sir. I want to change my plea
20 to plea out at this time.
21 THE COURT: Okay. So here's what I'm going to do,
22 Mr. Bowens. It's absolutely your right to do that, to
23 change your plea. I just want to make sure that you
24 understand, I'm going to keep our jury here. I'm going to
25 undergo a plea colloquy with you.
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1 And it's important for you to remember that I'm
2 going to ask you -- you're going to have to admit on the
3 record that you are guilty of the offenses charged in the
4 Indictment.
5 So I just want to be honest with you, there can't
6 be any quibbling about it, right? You can't say, well, you
7 know, I didn't really do it or I'm just pleading guilty
8 because I want to get this over with, because that's not
9 the way it works, right?
10 I can't accept your plea unless you acknowledge
11 that you're guilty of the offenses that are charged in the
12 Indictment.
13 I just want to make sure that I'm straight with
14 you about that and that you and I are communicating.
15 MR. BOWENS: Yes, yes.
16 THE COURT: Do you understand that?
17 MR. BOWENS: Uh-huh.
18 THE COURT: Okay.
19 Mr. Downey, how about let our jurors know that
20 we're going to be a few minutes. I'll be with them as
21 quickly as I can.
22 You can have a seat there, Mr. Bowens.
23 (Brief pause.)
24 THE COURT: All right. Mr. Bowens, why don't you
25 stand up for me, if you would, please, and raise your right
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1 hand. My courtroom deputy is going to place you under
2 oath.
3 THE DEPUTY CLERK: Do you swear or affirm that the
4 answers you will give to the questions asked of you by the
5 Court or counsel will be the truth, the whole truth, and
6 nothing but the truth?
7 MR. BOWENS: Yes.
8 THE COURT: All right. So you can put your hand
9 down, Mr. Bowens, but if you'll stay standing for just a
10 minute.
11 It's important for you to appreciate that you've
12 taken an oath to tell the truth. If you're not truthful in
13 answering my questions or any information that you provide
14 for me this afternoon -- yeah, this afternoon -- that could
15 form the basis for a prosecution for perjury or for making
16 a false statement. Both of those things are felonies.
17 Do you understand that?
18 MR. BOWENS: Yes.
19 THE COURT: All right. It's important for you
20 also to remember that the testimony that you give today or
21 the answers that you provide to my questions can be used
22 against you in later proceedings if you were to challenge
23 the taking of the plea, the judgment, the conviction, or
24 the sentence.
25 Do you understand that also?
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1 MR. BOWENS: Yes.
2 THE COURT: All right. Would you tell me your
3 full name, please, sir.
4 MR. BOWENS: Emmet Bowens.
5 THE COURT: And is that your legal name?
6 MR. BOWENS: Yes.
7 THE COURT: Have you ever been known by other
8 names?
9 MR. BOWENS: No.
10 THE COURT: How old are you, sir?
11 MR. BOWENS: 57.
12 THE COURT: What is your date of birth?
13 MR. BOWENS: 10/20/1968.
14 THE COURT: Thank you.
15 How much schooling have you had, Mr. Bowens?
16 MR. BOWENS: I finished high school.
17 THE COURT: Can you read, write, and understand
18 the English language?
19 MR. BOWENS: Yes.
20 THE COURT: And are you under the influence of any
21 drugs, alcohol, medication, or other intoxicants this
22 afternoon?
23 MR. BOWENS: No.
24 THE COURT: So far as you know, are you in need of
25 any kind of medical or mental health care?
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1 MR. BOWENS: No.
2 THE COURT: Are you taking any prescription
3 medications?
4 MR. BOWENS: No.
5 THE COURT: Have you ever suffered from any mental
6 or emotional illness?
7 MR. BOWENS: No.
8 THE COURT: To your knowledge, are you suffering
9 from any mental or emotional disease or illness now?
10 MR. BOWENS: No.
11 THE COURT: Do you understand where you are, what
12 you're doing, and the importance of this proceeding?
13 MR. BOWENS: Yes.
14 THE COURT: And, Mr. Nielsen, I know you're here
15 in the capacity as standby counsel. But after your
16 discussions with Mr. Bowens, do you have any concerns with
17 respect to his competency to enter a plea?
18 MR. NIELSEN: No, Your Honor.
19 THE COURT: Okay. And, Ms. Lyons, do you wish me
20 to make any further competency inquiry?
21 ATTORNEY LYONS: No, Your Honor.
22 THE COURT: All right. You can have a seat there,
23 Mr. Bowens.
24 I'm going to go over a few things with you. As I
25 mentioned, the purpose of my questions is not to influence
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1 your decision at all but simply to satisfy myself that you
2 understand the consequences of pleading guilty and that
3 your decision to plead guilty is made freely and
4 voluntarily.
5 Fair enough?
6 MR. BOWENS: Yes.
7 THE COURT: All right. If you don't understand my
8 questions or if you want to take a minute and consult with
9 Mr. Nielsen, you're welcome to do that. Just let me know.
10 If you have a question for me, I'm happy to take
11 it. And if I can answer it, I'll be happy to.
12 Understood?
13 MR. BOWENS: Yes.
14 THE COURT: Has the Government complied with the
15 Crime Victims' Rights Act to the extent that it's
16 applicable, Ms. Lyons?
17 ATTORNEY LYONS: Yes, Your Honor.
18 THE COURT: All right. You have a right,
19 Mr. Bowens, to plead not guilty as you've previously done
20 and to persist in that plea. If you were to maintain your
21 plea of not guilty, you have the following rights under the
22 Constitution and laws of the United States.
23 You have the right to a speedy and public trial
24 and to be tried by a jury of 12 or by a judge if you were
25 to waive a jury trial. If you're tried by a jury, all
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1 12 jurors must unanimously agree upon your guilt in order
2 for you to be convicted.
3 You are presumed to be innocent. Before you can
4 be found guilty, the burden of proof is on the
5 United States to prove your guilt by competent and
6 sufficient evidence beyond a reasonable doubt. You do not
7 have to prove that you are innocent.
8 You have the right to be represented by a lawyer
9 at every stage of the proceedings. And if you cannot
10 afford a lawyer, one will be provided for you.
11 If your case were to go to trial, as we're in
12 trial now, the witnesses for the Government would be
13 required to come into court and testify in your presence.
14 You would have a right to confront these witnesses against
15 you. By that I mean you have a right to question them, to
16 cross-examine them. You could object to evidence offered
17 by the Government.
18 You're not required to put on any evidence. But
19 if you had evidence that you wanted to present, you could
20 do that.
21 You have a right to remain silent so you could not
22 be compelled to testify. But if you wanted to testify,
23 then you could do that as well.
24 If you had witnesses that would not agree to come
25 voluntarily, I have the authority to issue orders that
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1 would require them to come and attend the proceedings.
2 Now, if you plead guilty, there won't be a trial,
3 and the jury will be sent home. And on your plea alone, I
4 will find you guilty and convict you of the offenses
5 charged in the Indictment.
6 Do you understand that?
7 MR. BOWENS: Yes, sir.
8 THE COURT: Okay. A plea of guilty means that you
9 admit to the truth of the charges, but a plea of not guilty
10 means that you deny the charges.
11 Do you understand that distinction?
12 MR. BOWENS: Yes, sir.
13 THE COURT: By pleading guilty, you must give up
14 the right not to incriminate yourself because I'm going to
15 ask you questions about the crime to which you're pleading
16 guilty to satisfy myself that there's a factual basis for
17 the plea.
18 By pleading guilty, you also waive and give up
19 your right to a trial, to confrontation and
20 cross-examination of Government witnesses, and to the
21 issuance of court orders to compel the attendance of
22 defense witnesses at trial.
23 You may have defenses to the charges that are
24 contained in the Indictment; but if you plead guilty, you
25 waive and give up your right to assert those defenses.
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1 Have you had an opportunity to consult with your
2 standby counsel to talk about any defenses that might be
3 available for you?
4 MR. BOWENS: Yes.
5 THE COURT: By pleading guilty, you also waive and
6 give up your right to challenge the way the Government may
7 have obtained any statements, evidence, or confessions in
8 your case. And you may lose the right to appeal, to
9 challenge on appeal any rulings that the Court has made in
10 your case to this point.
11 By pleading guilty, you may lose certain civil
12 rights such as the right to vote, hold public office, serve
13 on a jury, or to own and possess a firearm. A felony
14 conviction can also prevent you from obtaining or keeping
15 certain occupational licenses.
16 Are you a citizen of the United States,
17 Mr. Bowens?
18 MR. BOWENS: Yes.
19 THE COURT: Do you understand the rights that you
20 have and these things that I've just gone over with you and
21 what it is that you're waiving and giving up by pleading
22 guilty?
23 MR. BOWENS: Yes, sir.
24 THE COURT: All right. The federal Sentencing
25 Guidelines apply to your case. Have you talked to
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1 Mr. Nielsen about the Sentencing Guidelines and have a
2 general understanding of how they work?
3 MR. BOWENS: Yes.
4 THE COURT: All right. I'm not going to go into
5 great detail about the guidelines, but I do want you to
6 understand how they relate to the sentencing process.
7 I won't be able to determine what your guideline
8 sentence is until after the Probation Office has completed
9 the preparation of your Presentence Report.
10 Once that happens and it has been determined what
11 guidelines apply to your circumstances, I have the
12 authority to impose a sentence that's either higher than or
13 lower than the sentence that's called for by the
14 guidelines.
15 In other words, the guidelines are advisory in
16 nature. I have to consider them, but they're not binding
17 on me. I have the authority to impose any sentence up to
18 and including the maximum permitted by law.
19 Do you understand that?
20 MR. BOWENS: Yes, sir.
21 THE COURT: Under some circumstances, if the
22 Government is not happy with the decision that I make with
23 respect to your sentence, they have a right to take an
24 appeal. That means they could ask a higher court to review
25 the propriety of my sentence and potentially modify it in a
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1 way that might be detrimental to you.
2 There's not any parole in the federal system. So
3 if you were sentenced to prison, you would not be released
4 on parole.
5 The sentence that you actually receive may be
6 different from any sentence that was estimated for you,
7 whether you got the estimate from your lawyer or anybody
8 else, for that matter. It may be more severe than you
9 expect. If that happens, you would still be bound by your
10 plea and you would not have a right to withdraw it.
11 Do you understand that?
12 MR. BOWENS: Yes, sir.
13 THE COURT: Did you receive a copy of the
14 Indictment? That's the written document that sets out the
15 charges against you.
16 MR. BOWENS: No, I haven't received a copy of it.
17 THE COURT: Okay. I'm sure we can provide one for
18 you.
19 Let me ask, Ms. Lyons, do you have a copy of the
20 Indictment?
21 ATTORNEY LYONS: Yes, Your Honor.
22 THE COURT: Could you give that to Mr. Bowens.
23 All right. I'm looking at the Indictment myself,
24 Mr. Bowens. Let me go over it with you.
25 In the Indictment, the Government has charged you
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1 with two counts of wire fraud in connection with the
2 submission of an application for a PPP loan and four
3 counts -- let me find the back part of the Indictment --
4 four counts of money laundering.
5 So counts one and two are the wire fraud counts.
6 And counts three, four, five, and six are charges of money
7 laundering.
8 Do you understand what it is that the Government
9 is charging you with that constitutes federal crimes?
10 MR. BOWENS: Yes.
11 THE COURT: All right.
12 Let me ask this, Ms. Lyons, would you -- and if
13 you need a minute, I certainly understand why.
14 But could you let Mr. Bowens know what the
15 statutory penalties are for the wire fraud, counts one and
16 two, and the statutory penalties for the money laundering
17 charges in counts three, four, five, and six.
18 ATTORNEY LYONS: Yes, Your Honor.
19 The maximum penalties for counts one and two, the
20 wire fraud, is a maximum sentence of 20 years'
21 imprisonment; a maximum fine of $250,000 or twice the gross
22 gain caused by the offense or twice the gross loss,
23 whichever is greater; a term of supervised release of not
24 more than three years, and a mandatory $100 special
25 assessment.
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1 And then for counts three through six, the maximum
2 penalty is 10 years of imprisonment; a maximum fine of
3 $250,000 or, again, twice the gross gain or gross loss
4 caused by the offense, whichever is greater; a term of
5 supervised release of not more than three years; and a
6 special assessment of $100.
7 THE COURT: All right. Do you understand the
8 potential consequences of your decision to plead guilty,
9 Mr. Bowens?
10 MR. BOWENS: Yes. Yes, sir.
11 THE COURT: All right. In order for you to be
12 found guilty of the charges that are contained in the
13 Indictment, the Government would be required to prove the
14 following things beyond a reasonable doubt:
15 That at or about the time alleged in the
16 Indictment, with respect to the charges of wire fraud, that
17 you knowingly devised or participated in a scheme to
18 defraud someone else by using false or fraudulent
19 pretenses, representations, or promises; that the false
20 pretenses, representations, or promises were about a
21 material fact; that you acted with an intent to defraud;
22 and that you transmitted or caused to be transmitted by
23 wire some communication in interstate commerce to help
24 carry out the scheme to defraud.
25 Do you understand what the Government would be
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1 required to prove in order to obtain a conviction on the
2 wire fraud counts?
3 MR. BOWENS: Yes, sir.
4 THE COURT: All right. With respect to the money
5 laundering counts in counts three through six of the
6 Indictment, the Government would be required to prove the
7 following things beyond a reasonable doubt:
8 That at or about the time alleged in the
9 Indictment that you knowingly engaged or attempted to
10 engage in a monetary transaction; that you knew the
11 transaction involved property or funds that were the
12 proceeds of some criminal activity; that the property had a
13 value of more than $100,000; that the property was, in
14 fact, proceeds of wire fraud; and that the transaction took
15 place within the United States.
16 Do you understand what the Government would be
17 required to prove in order for you to be convicted of the
18 charges that are contained in counts three, four, five, and
19 six of the Indictment?
20 MR. BOWENS: Yes, sir.
21 THE COURT: Do you have any questions for me about
22 any of those things that we just covered, that is, the
23 elements of the offense and the penalties associated with
24 those offenses?
25 MR. BOWENS: No, sir.
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1 THE COURT: And has the Court correctly described
2 the penalties as well as -- has the Court correctly
3 described the penalties with respect to Mr. Bowens,
4 Ms. Lyons?
5 ATTORNEY LYONS: Yes, Your Honor.
6 THE COURT: Okay. Any questions for me about what
7 we've covered up to this point, Mr. Bowens?
8 MR. BOWENS: No, sir. I don't have any questions.
9 THE COURT: All right. Can I ask you to stand for
10 me, please.
11 Emmet Bowens, how do you plead, sir, guilty or not
12 guilty, to counts one, two, three, four, five, and six of
13 the Indictment?
14 MR. BOWENS: Guilty.
15 THE COURT: Are you pleading guilty because you
16 are guilty?
17 MR. BOWENS: Yes.
18 THE COURT: And do you understand that pleading
19 guilty means that you admit the truth of the charges
20 against you?
21 MR. BOWENS: Yes.
22 THE COURT: And do you now admit that you
23 committed the acts that are set forth in the Indictment?
24 MR. BOWENS: Yes.
25 THE COURT: Is your plea entered with an
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1 understanding of what you're doing here today?
2 MR. BOWENS: Yes.
3 THE COURT: All right. I'm going to ask
4 Ms. Lyons -- I don't know if you have a factual basis
5 ready, at the ready, but if you do, I'm going to ask you to
6 come to the podium, if you would, and recite the facts that
7 the Government is prepared to prove if your case were to go
8 to trial.
9 Mr. Bowens, you can have a seat. But what I'd
10 like for you to do is give careful attention to what
11 Ms. Lyons is going to recite in the record. These are the
12 facts that the Government believes they'd be able to prove
13 beyond a reasonable doubt if your case continued on to
14 verdict.
15 If you disagree with any of these facts or dispute
16 them, you need to let me know about that today, all right?
17 Because when she finishes, I'm going to ask you whether you
18 have any disagreement or dispute with any of these facts.
19 Fair enough?
20 MR. BOWENS: Fair.
21 THE COURT: Okay. You can proceed, Ms. Lyons.
22 ATTORNEY LYONS: Thank you, Your Honor.
23 Beginning on an unknown date but at least by on or
24 about May 5th of 2020 and continuing through on or
25 about May 29th of 2020, in the Middle District of
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1 Florida and elsewhere, the defendant, Emmet Bowens, did
2 knowingly, and with the intent to defraud, devise a scheme
3 and artifice to defraud for obtaining money by means of
4 materially false and fraudulent pretenses, representations,
5 and promises.
6 Additionally, on May 28th and May 29th of
7 2020, in the Middle District of Florida and elsewhere,
8 Mr. Bowens did knowingly engage and attempt to engage
9 in a monetary transaction, specifically, drafts from
10 Trustco Bank account ending in 4892 in his name to a
11 Wells Fargo Bank account and three Barclays Bank accounts
12 in his name.
13 These monetary transactions were in and affecting
14 interstate commerce. And the money involved in these
15 transactions was derived from a specified unlawful
16 activity, that is, the wire fraud that is discussed in
17 counts one and two.
18 It's got some background of the Paycheck
19 Protection Program that I'll read into the record.
20 In March of 2020, the Coronavirus Aid, Relief,
21 and Economic Security Act, or the CARES Act, was enacted
22 to provide immediate assistance to individuals, families,
23 and organizations affected by the COVID-19 emergency.
24 Among its various provisions, the CARES Act
25 authorized the U.S. Small Business Administration to
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1 guarantee loans under the Paycheck Protection Program and
2 the full principal amount of the loans could qualify for
3 forgiveness.
4 Under the PPP, borrowers are required to use
5 PPP loan funds for enumerated purposes, including payroll
6 costs, rent and utilities, and mortgage interest payments
7 knowing this use of PPP funds subjects borrowers to
8 additional liabilities such as charges for fraud.
9 Under the PPP, the maximum loan amount is the
10 lesser of $10 million or an amount calculated using a
11 payroll-based formula specified in the CARES Act. The
12 payroll-based formula principally considers the borrower's
13 aggregate payroll costs from the preceding 12 months for
14 all domestic employees.
15 Once an average monthly payroll cost is
16 established, the borrower multiplies that amount by 2.5
17 to arrive at the total maximum PPP loan amount.
18 To apply for a PPP loan, potential borrowers
19 electronically submit an SBA Form 2483 with supporting
20 payroll documentation to a financial institution that
21 administers the loan and serves as custodian of the funds.
22 On the SBA Form 2483, an authorized representative
23 must make several certifications about his business
24 operations and related information.
25 Those certifications include that, one, the
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1 applicant was in operation on February 15th, 2020, and
2 had employees for whom it paid salaries and payroll taxes,
3 or paid independent contractors as reported on a Form 1099;
4 two, current economic uncertainty made the loan request
5 necessary to support the applicant's ongoing operations;
6 and, three, that the PPP funds would be used to retain
7 workers and to maintain payroll or pay other qualifying
8 expenses.
9 Further, when submitting the SBA Form 2483,
10 the authorized representative certifies that should they
11 knowingly use the PPP funds for unauthorized purposes,
12 the United States can hold them legally liable, including
13 for charges of fraud.
14 The applicant must also certify the truth and
15 accuracy of any information provided on the SBA Form 2483
16 and in all supporting documents.
17 Such supporting documents could include payroll
18 taxes, filings with the Internal Revenue Service, such as
19 the employer's quarterly federal tax return or the I.R.S.
20 Form 941.
21 Finally, the applicant must certify a warning that
22 false statements could lead to charges for fraud and other
23 criminal penalties.
24 On May 5th of 2020, Mr. Bowens submitted a
25 fraudulent PPP loan application. As the basis for the loan
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1 application, Mr. Bowens provided information for a fake
2 IT company named Buccaneer Technologies.
3 In support of his application, Mr. Bowens filled
4 out the required loan application and electronically
5 submitted the application to a financial institution,
6 Harvest Small Business.
7 On the application, Bowens listed Buccaneer as a
8 qualifying business and listed a business address on
9 West Flagler Street in Miami, Florida. He listed himself
10 as the CEO.
11 On the application, in order to obscure his true
12 identity, Mr. Bowens input a variation of the proper
13 spelling of his name, which is Emmitt, E-M-M-I-T-T, Bowens
14 as listed in the AKA on the Indictment.
15 Although he used a variation of the spelling of
16 his name, he listed his correct personal address and
17 Social Security number in the applicant ownership field of
18 the application. He also provided a color photocopy of his
19 Florida driver's license with his application.
20 The Google subscriber information for the email
21 address listed on this application identifies Mr. Bowens as
22 the name associated with that email address.
23 On his application, Mr. Bowens claimed that his
24 monthly average payroll for Buccaneer Technologies was
25 $295,883, and he requested a loan in the amount of
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1 $739.582.50.
2 To support this portion of the application,
3 Mr. Bowens claims that Buccaneer Technologies employed
4 102 employees.
5 To corroborate that claim, he submitted an
6 unsigned Form 940 for 2019 listing Buccaneer's employment
7 identification number ending in 4838. On that form, he
8 claimed to have made $3.5 million in total payments to
9 employees during tax year 2019.
10 He also included two federal Form 941 deposit
11 reports for Buccaneer Technologies claiming to cover the
12 period between January 1st, 2019, to December 31st,
13 2019, and claiming to have paid large amounts of various
14 federal tax payments by the company. He submitted a second
15 941 claiming to cover the period from January 1st,
16 2020, to May 5th, 2020.
17 The IP address and subscriber information for the
18 submission of the loan application result to Mr. Bowens'
19 listed residence that he shares with his wife and daughter
20 in Apopka, Florida.
21 Mr. Bowens digitally signed the loan application
22 with a digital signature stamp and a PDF image of what
23 appears to be his actual signature.
24 The application was approved and a loan in the
25 amount of $739,582 was funded by the lender on May 20th
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1 of 2020. The funds were wired from the lender's account at
2 East West Bank to Mr. Bowens' personal Trustco Bank account
3 ending in 4982. Those wires moved in interstate and
4 foreign commerce as the servers were located outside the
5 state of Florida.
6 The information that Mr. Bowens submitted with his
7 PPP application was false. Buccaneer is a fake business
8 that never employed anyone and was created for the purpose
9 of taking advantage of the PPP loan program.
10 Specifically, Florida Sunbiz records show that
11 Buccaneer Technologies' articles of incorporation were not
12 filed until May 11th, 2020, six days after Mr. Bowens filed
13 his application for the PPP loan.
14 In fact, the filing information provided by the
15 I.R.S. demonstrated that no taxes were ever filed by
16 Buccaneer Technologies nor any other business bearing the
17 employee identification number listed in the application.
18 There are no records of wage and earning reports
19 being filed for this business, nor for Mr. Bowens, with the
20 State of Florida Department of Revenue.
21 Mr. Bowens also never employed anyone in
22 connection with this business. His bank records confirm
23 that there is no evidence of any payments to a payroll
24 company, no regular payments of any kind by Buccaneer
25 Technologies, and no check issued by Buccaneer for services
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1 or supplies.
2 Moreover, the address listed for Buccaneer
3 Technologies result to a company that provides virtual and
4 physical work space for businesses. Although this company
5 provides a virtual work space, per the company's website,
6 the cost to rent a virtual space ranges between $400 to
7 $10,500 a month.
8 Mr. Bowens' financial records show no payments to
9 this company that would indicate he was renting physical or
10 virtual space for the company.
11 Finally, there was no internet presence whatsoever
12 for Buccaneer Technologies.
13 The lender received PPP loan applications through
14 a server located in California. It disbursed the funds
15 from its bank account at East West Bank. East West Bank
16 maintains its servers in Las Vegas, Nevada, with a backup
17 server in Phoenix, Arizona.
18 Money that was disbursed to Mr. Bowens was sent
19 directly to his account at Trustco Bank. And in May of
20 2020, Trustco Bank processed the wires at its headquarters
21 located in New York.
22 Mr. Bowens did not use any of the PPP loan funds
23 to cover legitimate or approved costs, such as payroll,
24 utilities, or rent. Rather, after the PPP funds were
25 deposited into his Trustco account, while he was located
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1 in the Middle District of Florida, he split the money
2 between six bank accounts at four different banks over the
3 course of only nine days. One of these bank accounts was
4 opened after the loan application was submitted, and two
5 more accounts were opened after he received the loan funds.
6 Instead of using the money for its intended
7 purpose, Mr. Bowens sent portions of the PPP loan funds to
8 his wife and daughter. He withdrew large sums in cash and
9 spent portions of the funds on retail purchases and what
10 appeared to be a cross-country vacation.
11 Specifically, Mr. Bowens transferred $100,000 from
12 his Trustco account ending in 4982 to his personal
13 Wells Fargo account ending in 0200 on May 28th, 2020.
14 He wrote a check out to himself as of May 27th, 2020.
15 Prior to depositing that check, Mr. Bowens' Wells Fargo
16 account showed a balance of zero dollars.
17 In addition to the financial transaction to his
18 own pre-existing account, he also sent money to his wife
19 and daughter on the same day. Specifically, he sent
20 $10,000 to an account registered to his daughter and
21 $5,000 to his wife.
22 In addition to transferring PPP proceeds to his
23 already existing accounts, into the accounts of his wife
24 and daughter, Mr. Bowens opened new bank accounts at
25 Barclays Bank to which he also transferred portions of the
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1 PPP funds.
2 The information for these accounts is as follows:
3 For Account Number 9467, it was opened on
4 May 14th, 2020, with himself as the sole signatory. On
5 May 29th, while located in the Middle District of
6 Florida as confirmed by his IP address, Mr. Bowens
7 initiated an internet transfer from his Trustco account
8 ending in 4982 to this account in the amount of $250,000.
9 The balance of this account prior to the transfer
10 was zero dollars. There were no other deposits to the
11 account. There were also no additional deposits into the
12 account other than accrued interest or withdrawals from the
13 account by Bowens after this initial transfer.
14 These funds were subsequently seized by the F.B.I.
15 For Account Number 8297, this account was opened
16 on May 28th, 2020, again, with the defendant as the
17 sole signatory.
18 On May 29th, Mr. Bowens, while located in the
19 Middle District of Florida, initiated an internet transfer
20 from his Trustco account ending in 4982 to this account in
21 the amount of $250,000.
22 The balance of this account prior to the transfer
23 was $25, which represents the fee required to open the
24 account. There were no additional deposits to the account
25 other than accrued interest. No withdrawals from the
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1 account by Mr. Bowens.
2 And, again, the IP address used to transfer the
3 funds result to his house in Apopka, Florida. Those funds
4 were also seized by the F.B.I.
5 Finally, Account Number 8303 was opened on May 28,
6 2020, with the defendant as the sole signatory. On
7 May 29th, Mr. Bowens, while located in the Middle
8 District of Florida, initiated a transfer from his Trustco
9 account to this account in the amount of $115,000.
10 The balance of this account prior to the transfer
11 was $25, again, the fee required to open the account.
12 There were no additional deposits into the account other
13 than interest and no withdrawals from that account.
14 The IP address, likewise, result to Mr. Bowens'
15 residence. And those funds were also seized by the F.B.I.
16 As stated, Mr. Bowens did not use the PPP loans
17 for payroll or other approved expenses as the business did
18 not exist. Instead, he used the money for dinners, retail
19 purchases, and to fund what appeared to be a cross-country
20 vacation.
21 And on June 18th, 2020, Mr. Bowens stopped at
22 a Wells Fargo Bank branch in East Memphis, Tennessee, and
23 withdrew $44,000 in cash from his Wells Fargo account that
24 ended in 0200. He signed the withdrawal slip with what
25 appears to be the same signature he used to sign the
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1 PPP loan. And he and his wife were captured on the bank's
2 surveillance footage.
3 THE COURT: All right. Thank you, Ms. Lyons.
4 So, Mr. Bowens, did you listen carefully to the
5 Government's recitation of the facts?
6 MR. BOWENS: Yes, sir.
7 THE COURT: All right. I'm not concerned so much
8 about the history of the CARES Act and the legislative
9 purpose behind passing the CARES Act.
10 But as it relates to your conduct, do you admit
11 that that's what you did?
12 MR. BOWENS: Yes.
13 THE COURT: And do you agree that the facts that
14 were recited by the Government establish all of the
15 elements necessary to sustain a conviction on the two
16 counts of mail fraud and the four counts of money
17 laundering?
18 MR. BOWENS: Yes.
19 THE COURT: All right. I find there is a factual
20 basis --
21 MR. NIELSEN: Excuse me, Judge. I am so sorry. I
22 have to say something, if it's okay, because I don't want
23 you to make your finding and then tell you this because
24 you're going to not be happy. So I apologize. I didn't
25 know where to jump up.
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1 But I do want to put something on the record since
2 the jury is here and everyone is here. It relates to
3 acceptance of responsibility. And I just want Mr. Bowens,
4 to be clear -- and I'm asking the Court to basically
5 confirm what I've told him, and I'm going to ask the
6 Government if they agree that was our conversation because
7 this could easily become a point --
8 THE COURT: Well, get to it, Mr. Nielsen. What is
9 it?
10 MR. BOWENS: Judge, because he waited to plea now,
11 I have advised him that he may not get acceptance scored by
12 the probation department.
13 Now, I talked to the Government attorneys about
14 it, and their position is they did not oppose the two
15 levels that he would be entitled to. But they are not
16 going to move for the third level. And I've explained that
17 to Mr. Bowens. And he's understanding that, I believe.
18 But, I'm sorry, but I just thought that was
19 something I should put out there to let you know in case it
20 came up later that we deal with it now.
21 THE COURT: Okay. Well, the question of
22 acceptance of responsibility, Mr. Bowens, is something that
23 the Court will make a determination about at the time of
24 your sentencing.
25 The Probation Office will have a recommendation
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1 one way or the another; the Government will have a
2 recommendation one way or the other, but, ultimately, I'll
3 be the one to decide whether or not you get credit for
4 acceptance of responsibility and, if so, to what extent.
5 I will tell you that, you know, there's no
6 prejudgment about that. I understand -- what I understand
7 Mr. Nielsen to say, which I'm going to ask Ms. Lyons to
8 confirm, is that the Government is going to not oppose that
9 you be given credit for two levels of offense adjustment in
10 your favor for acceptance of responsibility, but they're
11 not going to make a motion that you be given the customary
12 third level.
13 Is that correct, Ms. Lyons? Is that the
14 Government's position?
15 ATTORNEY LYONS: That's correct, Your Honor.
16 THE COURT: All right. And so those
17 recommendations are generally the kinds of thing that the
18 Court gives weight to, but ultimately it's my decision.
19 Do you understand?
20 MR. BOWENS: Yes, sir.
21 THE COURT: Okay. Has anyone threatened you,
22 coerced you, or forced you in any way in connection with
23 your decision to change your plea, Mr. Bowens?
24 MR. BOWENS: No, sir.
25 THE COURT: Is it your own independent decision to
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1 plead guilty?
2 MR. BOWENS: Yes, sir.
3 THE COURT: Is your plea freely and voluntarily
4 made?
5 MR. BOWENS: Yes.
6 THE COURT: Has anyone given you any assurances or
7 made any promises to you in order to induce you to plead
8 guilty?
9 MR. BOWENS: No, sir.
10 THE COURT: Are you relying upon any promise,
11 assurance, or understanding with anyone about the sentence
12 that you'll receive?
13 MR. BOWENS: No, sir.
14 THE COURT: And has anybody promised that you'd be
15 given a light sentence or somehow be rewarded for your
16 decision to plead guilty?
17 MR. BOWENS: No, sir.
18 THE COURT: All right. And, Mr. Nielsen, I know
19 that you're in capacity as standby counsel, but as far as
20 you know, are you aware of any promises or assurances or
21 understandings given to Mr. Bowens as to a disposition of
22 his case with respect to his decision to change his plea?
23 MR. NIELSEN: No, Your Honor.
24 THE COURT: And, Ms. Lyons, what about from the
25 Government's point of view?
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1 ATTORNEY LYONS: No, Your Honor.
2 THE COURT: All right.
3 So, Mr. Bowens, you made a decision to represent
4 yourself, and I appreciate that and I respect that
5 decision; but I've also appointed Mr. Nielsen to serve as
6 standby counsel for you.
7 I just want to confirm for the record, has
8 Mr. Nielsen made himself available to consult with you and
9 to answer questions that you might have had as they arose?
10 MR. BOWENS: Yes, sir.
11 THE COURT: All right. Do you have any concerns
12 about the way you've been treated by the Court or anyone
13 else, for that matter, that's influenced your decision to
14 plead guilty?
15 MR. BOWENS: No, sir.
16 THE COURT: Do you have any complaints about
17 Mr. Nielsen or the way that Mr. Nielsen has represented you
18 in his very limited capacity?
19 MR. BOWENS: No, sir.
20 THE COURT: All right. Has anyone coached you or
21 suggested that you not be truthful in answering my
22 questions this afternoon?
23 MR. BOWENS: No, sir.
24 THE COURT: And have you told me the truth?
25 MR. BOWENS: Yes, sir.
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1 THE COURT: All right. And is the Government
2 satisfied with the colloquy, Ms. Lyons?
3 ATTORNEY LYONS: Yes, Your Honor.
4 THE COURT: And is the defense satisfied,
5 at least, Mr. Nielsen, as far as your standby counsel
6 capacity is concerned?
7 MR. NIELSEN: Yes, sir.
8 And, again, I apologize for the interruption,
9 Your Honor.
10 THE COURT: That's fine.
11 And how about you, Mr. Bowens, do you understand
12 all these things that we've talked about and you want to
13 stand by your decision to change your plea?
14 MR. BOWENS: Yes, Your Honor.
15 THE COURT: Okay.
16 All right. I'm satisfied that Mr. Bowens knows
17 what he's charged with, that he's had sufficient time to
18 counsel with his standby counsel, and that he's making his
19 decision freely and voluntarily with full knowledge of the
20 consequences.
21 So, Mr. Bowens, I do find, sir, that you are now
22 alert and intelligent, that you understand the nature of
23 the charges against you as well as the possible penalties,
24 that you appreciate the consequences of pleading guilty.
25 I also find the facts which the Government is
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1 prepared to prove and which by your plea of guilty you
2 admit state all the essential elements of the offense to
3 which you've entered your plea.
4 I further find that your decision to plead guilty
5 is freely, voluntarily, knowingly, and intelligently made,
6 and that you've had the advice and counsel of a competent
7 lawyer with whom you say you are satisfied.
8 Do you agree with those findings, Mr. Bowens?
9 MR. BOWENS: Yes, sir.
10 THE COURT: All right. I'm going to accept your
11 plea of guilty and adjudicate you guilty of the offenses.
12 I'm going to schedule your sentencing for May the
13 5th at 10:00 in the morning.
14 So it's a little longer than I anticipated. When
15 did we go from 70 to 90 days? Anyway, I'll talk to you
16 about that later.
17 But I'm going to schedule it for May the 5th
18 at 10:00 in the morning.
19 Here's what will happen, Mr. Bowens. The
20 Probation Office will undertake an investigation to prepare
21 a Presentence Report. It will be necessary for you to talk
22 with them. You can give them information or not. It's
23 entirely up to you. But they'll prepare information for me
24 to take into account in connection with the sentencing
25 process.
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1 They'll also establish the guidelines that apply
2 to your case. I've already gone over how the guidelines
3 work with you.
4 If you'd like for Mr. Nielsen to continue to be
5 available to help you during that process, I'm going to ask
6 him to continue to stay on in that capacity. If you want
7 him to appear as your counsel as opposed to being standby
8 counsel, I'm happy for that to happen as well.
9 If you want to continue to represent yourself, you
10 can do that also. I don't encourage that because I think
11 Mr. Nielsen could bring a lot of value to the process. But
12 it's your right. Right? So I don't want to tread in your
13 territory.
14 But Mr. Nielsen will continue to be available if
15 you want to consult with him about the calculation of the
16 guidelines. And if there are any objections to the way the
17 guidelines are calculated or the facts that are contained
18 in the Presentence Report, you'll be given a chance to
19 raise those with me at the time of sentencing before
20 sentence is imposed.
21 And if you want to take advantage of it, I'll give
22 you an opportunity to talk with me directly at the time of
23 sentencing before I impose sentence.
24 Any questions for me, Mr. Bowens?
25 MR. BOWENS: No, sir.
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1 THE COURT: All right. Anything further from the
2 United States?
3 ATTORNEY LYONS: No, Your Honor. Thank you.
4 THE COURT: All right.
5 Mr. Bowens, I'm going to continue to remand you to
6 the custody of the United States Marshal to await
7 sentencing.
8 And if you have any written materials that you
9 want me to consider, I need you to submit those at least
10 seven days before the sentencing.
11 Same for the Government as well.
12 All right. And if there's nothing further, then
13 we'll be in recess.
14 And I'm going to discharge the jurors unless
15 either -- if the Government wants the jury to be discharged
16 in open court, I'm happy to do that.
17 ATTORNEY LYONS: I don't think that's necessary,
18 Your Honor.
19 THE COURT: Okay. Thank you.
20 All right. We'll be in recess.
21 I'm going to go back and speak to the jurors, tell
22 them what's happened. And I appreciate it.
23 And I'll see you back here in May, Mr. Bowens, in
24 connection with your sentencing.
25 MR. BOWENS: Thank you.
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1 (Proceedings adjourned at 2:17 p.m.)
2 *****
3
4 C E R T I F I C A T E
5
6 I certify that the foregoing is a correct
7 transcript from the record of proceedings in the
8 above-entitled matter.
9
10 March 5, 2026
11
12 s\ Amie R. First
13 Amie R. First, RDR, CRR, CRC, CPE
Federal Official Court Reporter
14 United States District Court
Middle District of Florida
15
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