Indictment — United States v. Stephen L. Gurba, Middle District of Florida

Summary

A grand jury Indictment against Stephen L. Gurba in the U.S. District Court for the Middle District of Florida, Tampa Division, filed October 24, 2024 as Document 1 in No. 8:24-cr-00461-WFJ-NHA. Counts One and Two charge wire fraud under 18 U.S.C. § 1343 over EIDL applications for Zenith Express, LLC and Big Red Express Trucking, LLC on or about March 31, 2020 and April 1, 2020. Counts Three and Four charge aggravated identity theft under 18 U.S.C. § 1028A over use of the means of identification of R.W. Count Five charges a false statement to a financial institution under 18 U.S.C. § 1014 in connection with a $995,448.75 PPP loan application by Big Red Express. The forfeiture allegation seeks an order of at least $1,155,448.75.

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Case 8:24-cr-00461-WFJ-NHA Documenti- Filed 10/24/24 Page 1of13PagelD 1

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION

UNITED STATES OF AMERICA

v. CASE NO. 8:24-cr- Y (ol W- NWA
STEPHEN L. GURBA 18 U.S.C. § 1343
(Wire Fraud)

18 U.S.C. § 1028A
(Aggravated Identity Theft)

18 U.S.C. § 1014

(False Statement to a Financial

Institution)
The Grand Jury charges:
COUNTS ONE AND TWO
(Wire Fraud)

A. Introduction

At all times material to this Indictment:

1. STEPHEN L. GURBA (hereinafter: “GURBA”) was a resident of the
Middle District of Florida.

2. R.W. was a resident of Pennsylvania who died on December 26, 2019.
Prior to his death, R.W. and GURBA were business partners in various businesses.

3. Big Red Express Trucking, LLC (“Big Red Express”) was a Florida
limited liability company managed by GURBA. R.W. had a 70% ownership interest

and GURBA had a 30% ownership interest in Big Red Express.
Case 8:24-cr-00461-WFJ-NHA Documenti1 Filed 10/24/24 Page 2 of 13 PagelD 2

4. Zenith Express, LLC (“Zenith Express”) was a Florida limited liability
company managed by GURBA.

5. The United States Small Business Administration (“SBA”) was an
executive-branch agency of the United States government that provided support to
entrepreneurs and small businesses. The mission of the SBA was to maintain and
strengthen the nation’s economy by enabling the establishment and viability of small
businesses and by assisting in the economic recovery of communities after disasters.

6. A “means of identification” was any name or number that could be
used, alone or in conjunction with any other information, to identify a specific
individual, including any name, social security number, date of birth, official State or
government issued driver’s license or identification number, any unique electronic
identification number, address or routing code, or any access device, such as card,
account number, personal identification number, or other means of account access
that could be used alone on in conjunction with another access device, to obtain
money, goods, services, or other things of value, or could be used to initiate a
transfer of funds.

The Economic Injury Disaster Relief Program

7. The Economic Injury Disaster Loan (“EIDL”) program was an SBA
program that provided low-interest financing to small businesses, renters, and
homeowners in regions affected by declared disasters.

8. The CARES Act authorized the SBA to provide EIDLs of up to $2

million to eligible small businesses experiencing substantial financial disruption due

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Case 8:24-cr-00461-WFJ-NHA Documenti1- Filed 10/24/24 Page 3 of 13 PagelD 3

to the COVID-19 pandemic. In addition, the CARES Act authorized the SBA to
issue advances of up to $10,000 to small businesses within three days of applying for
an EIDL. The amount of the advance was determined by the number of employees
the applicant certified having. The advances did not have to be repaid.

9. To obtain an EIDL and advance, a qualifying business had to submit an
application to the SBA and provide information about its operation, such as the
number of employees, gross revenues for the 12-month period preceding the disaster,
and cost of goods sold in the 12-month period preceding the disaster. In the case of
EIDLs for COVID-19 relief, the 12-month period was that preceding January 31,
2020. For EIDL applications submitted before May 4, 2020, an EIDL applicant was
required to disclose whether the applicant had been convicted of a criminal offense.
The applicant also had to certify that all the information in the application was true
and correct to the best of the applicant’s knowledge.

10. EIDL applications were submitted directly to the SBA. The amount of
the loan, if the application was approved, was determined based, in part, on the
information provided by the applicant about employment, revenue, and cost of
goods, as described above. Any funds issued under an EIDL, or advance were issued
directly by the SBA. EIDL funds could be used for payroll expenses, sick leave,
production costs, and business obligations, such as debts, rents, and mortgage
payments. If the applicant also obtained a loan under the Payment Protection
Program, the EIDL funds could not be used for the same purpose as the Payment

Protection Program funds.
Case 8:24-cr-00461-WFJ-NHA Documenti1_ Filed 10/24/24 Page 4 of 13 PagelD 4

The Paycheck Protection Program
il. 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 the millions of Americans who were suffering the economic
effects caused by the COVID-19 pandemic. One source of relief provided by the
CARES Act was the authorization of forgivable loans to small businesses for job
retention and certain other expenses, through a program referred to as the Paycheck
Protection Program (“PPP”).

12. To obtain a PPP loan, a qualifying business was required to submit a
PPP loan application, which was signed by an authorized representative of the
business. The PPP loan application required the business (through its authorized
representative) to acknowledge the program rules and make certain affirmative
certifications in order to be eligible to obtain the PPP loan. In the PPP loan
application (SBA Form 2483), the small business (through its authorized
representative) was required to state, among other things, its: (a) average monthly
payroll expenses; and (b) number of employees. These figures were used to calculate
the amount of money the small business was eligible to receive under the PPP. In
addition, businesses applying for a PPP loan were required to provide
documentation showing their payroll expenses. Individuals who operated under a
sole proprietorship or as an independent contractor or eligible self-employment

individual were also eligible to apply for a PPP loan.
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Case 8:24-cr-00461-WFJ-NHA Document1_ Filed 10/24/24 Page5of13PagelD5

13. PPP loan applications were processed by a participating lender. Ifa
PPP loan application was approved, the participating lender funded the PPP loan
using its own monies, which were 100% guaranteed by the SBA. Data from the
application, including information from the borrower, the total amount of the loan,
and the listed number of employees, was transmitted by the lender to the SBA in the
course of processing the loan.

14. PPP loan proceeds were required to be used for certain permissible
expenses, including payroll costs, mortgage interest, rent, and utilities. Under the
applicable PPP rules and guidance, the interest and principal on the PPP loan was
eligible for forgiveness if the business spent the loan proceeds on these expense items
within a designated period of time and used a certain portion of the loan towards
payroll expenses.

PPP Lender

15. Bank 1 was a financial institution federally insured by the Federal
Deposit Insurance Corporation (“FDIC”) with offices and branches in the Middle
District of Florida and elsewhere. Bank 1 participated in the SBA’s PPP as a lender
and was authorized to lend funds to eligible borrowers under the terms of the PPP.
Bank 1 was a member bank of the Federal Home Loan Bank of Atlanta.

Bank Accounts Controlled by the Defendant

16. GURBA controlled and maintained the following financial accounts at

Bank 1:
Case 8:24-cr-00461-WFJ-NHA Documenti1_ Filed 10/24/24 Page 6 of 13 PagelD 6

a. A Big Red Express business account ending in x7751 with
GURBA as the sole signatory;

b. A Zenith Express business account ending in x7769 with
GURBA as the sole signatory; and

c. A joint account ending in x0468 in the name of GURBA and his
spouse. GURBA was the sole signatory on the bank account ending in x0468;

B. The Scheme and Artifice
17. Beginning on an unknown date, but no later than in or around March
2020, and continuing through at least May 2021, in the Middle District of Florida
and elsewhere, the defendant,
| STEPHEN L. GURBA,

knowingly devised and intended to devise a scheme and artifice to defraud, and to
obtain money and property by means of materially false and fraudulent pretenses,
representations, and promises.

C. Manner and Means of the Scheme and Artifice

18. The manner and means by which the defendant sought to accomplish
the scheme and artifice to defraud included, among others, the following:
a. It was part of the scheme and artifice to defraud that the
defendant would and did engage in a scheme to obtain money from the SBA and a
PPP lender by submitting EIDL and PPP loan applications to the SBA and Bank 1 in

the names of Big Red Express and Zenith Express.
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Case 8:24-cr-00461-WFJ-NHA Document1- Filed 10/24/24 Page 7 of 13 PagelD 7

b. It was further part of the scheme and artifice to defraud that the
defendant would and did fraudulently use the means of identification of R.W., such
as R.W.’s name, date of birth, and social security number, to submit, and cause the
submission of, the Big Red Express and Zenith Express EIDL applications to the
SBA.

c. It was further part of the scheme and artifice to defraud that the
defendant would and did fraudulently use the means of identification of R.W., such
as R.W.’s name and signature, to sign and submit, and cause to be signed and
submitted, to the SBA under penalty of perjury, the following Big Red Express and
Zenith Express EIDL forms:

i. Loan Authorization and Agreement;
ii. Loan Note; and
iii. Loan Security Agreement

d. It was further part of the scheme and artifice to defraud that the
defendant would and did fraudulently assert that R.W. had the capacity to contract
with the SBA and personally guarantee the Big Red Express and Zenith Express
EIDLs.

e. It was further part of the scheme and artifice to defraud that the
defendant would and did impersonate R.W. when calling the SBA to inquire about

the status of the Big Red Express EIDL.
Case 8:24-cr-00461-WFJ-NHA Document1 Filed 10/24/24 Page 8 of 13 PagelD 8

f. It was further part of the scheme and artifice that the defendant
would and did submit, and cause to be submitted, R.W.’s means of identification,
specifically, R.W.’s Pennsylvania driver’s license, to the SBA.

g. It was further part of the scheme and artifice to defraud that the
defendant would and did use and cause EIDL and PPP funds to be used for
unauthorized purposes and for his own personal enrichment.

h. It was further part of the scheme and artifice to defraud that the
defendant would and did misrepresent, hide, and conceal, and cause to be
misrepresented, hidden, and concealed, the purpose of the acts performed in
furtherance of the scheme to defraud.

D. Execution of the Scheme and Artifice
19. Onor about the dates set forth below, in the Middle District of Florida
and elsewhere, the defendant,
STEPHEN L. GURBA,
for the purpose of executing the scheme and artifice described above, transmitted and
caused to be transmitted by means of wire communication in interstate and foreign
commerce the writings, signs, signals, pictures, and sounds described below, each

transmission constituting a separate count:
Case 8:24-cr-00461-WFJ-NHA Documenti1- Filed 10/24/24 Page 9 of 13 PagelD 9

| DATE OF WIRE | INTERSTATE WIRE TRANSMISSION

ONE March 31, 2020 | Electronic transmission of fraudulent EIDL
application in the name of Zenith Express,
LLC, from the MDFL to the SBA’s servers
located outside the State of Florida

TWO April 1, 2020 Electronic transmission of fraudulent EIDL
application in the name of Big Red Express
Trucking, LLC, from the MDFL to the
SBA’s servers located outside the State of
Florida

In violation of 18 U.S.C. §§ 1343 and 2.

COUNT THREE
(Aggravated Identify Theft)

On or about March 31, 2020, in the Middle District of Florida and elsewhere,

the defendant,
STEPHEN L. GURBA,

did knowingly transfer, possess, and use, without lawful authority, a means of
identification of another person, that is the name, social security number, and date of
birth of R.W., during and in relation to the felony offense of wire fraud, in violation
of 18 U.S.C. § 1343, as charged in Count One of the Indictment.

In violation of 18 U.S.C. §§ 1028A(a)(1) and 2.

COUNT FOUR
(Aggravated Identify Theft)

On or about April 1, 2020, in the Middle District of Florida and elsewhere, the

defendant,

STEPHEN L. GURBA,

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Case 8:24-cr-00461-WFJ-NHA Documenti1 Filed 10/24/24 Page 10 of 13 PagelD 10

did knowingly transfer, possess, and use, without lawful authority, a means of
identification of another person, that is the name, social security number, and date of
birth of R.W., during and in relation to the felony offense of wire fraud, in violation
of 18 U.S.C. § 1343, as charged in Count Two of the Indictment.

In violation of 18 U.S.C. §§ 1028A(a)(1) and 2.

COUNT FIVE
(False Statement to a Financial Institution)

1. Paragraphs 1 through 16 of Part A of Count One of this Indictment are
realleged and incorporated by reference as if fully set forth herein.

2. Onor about May 9, 2020, in the Middle District of Florida and
elsewhere, the defendant,

STEPHEN L. GURBA,

knowingly made and caused to be made a false statement, for the purpose of
influencing the actions of the Bank 1, a financial institution, the accounts of which
were insured by the FDIC, in connection with a $995,448.75 PPP loan application
by Big Red Express in that the defendant signed and initialed the PPP loan
application representing SBA loan proceeds would only be used for business related
purposes and certifying that the PPP funds would be used to retain workers and
maintain payroll or make mortgage payments, lease payments, and utility payments
on behalf of Big Red Express; when in truth and in fact, as the defendant well knew,
all of the PPP loan proceeds would not only be used for business related purposes

and that the PPP funds would not be exclusively used to retain workers and maintain

10
Case 8:24-cr-00461-WFJ-NHA Documenti1- Filed 10/24/24 Page 11 of 13 PagelD 11

payroll or to make mortgage interest payments, lease payments, and utility payments
on behalf of Big Red Express.

In violation of 18 U.S.C. §§ 1014 and 2.

FORFEITURE

1. The allegations contained in Counts One, Two, and Five, are
incorporated by reference for the purpose of alleging forfeiture pursuant to 18
U.S.C. §§ 981(a)(1)(C) and 982(a)(2)(A), and 28 U.S.C. § 2461(c).

2. Upon conviction of violations of 18 U.S.C. § 1343, the defendant,

STEPHEN L. GURBA,
shall forfeit to the United States of America, pursuant to 18 U.S.C. § 981(a)(1) and
28 U.S.C. § 2461(c), any property constituting, or derived from, proceeds obtained
directly or indirectly, as the result of such violations.

3. Upon conviction of a violation of 18 U.S.C. § 1014, the defendant,

STEPHEN L. GURBA,
shall forfeit to the United States, pursuant to 18 U.S.C. § 982(a)(2)(A), any property
constituting, or derived from, proceeds obtained, directly or indirectly, as a result of
such violation.

4, The property to be forfeited includes, but is not limited to, an order of
forfeiture in the amount of at least $1,155,448.75, which is the amount of proceeds
obtained by the defendant as a result of the commission of the offenses.

5. Ifany of the property described above, as a result of any act or omission

of the defendant:
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Case 8:24-cr-00461-WFJ-NHA Document1- Filed 10/24/24 Page 12 of 13 PagelD 12

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,

the United States of America shall be entitled to forfeiture of substitute property

under the provisions of 21 U.S.C. § 853(p), as incorporated by 18 U.S.C. § 982(b)(1)

and 28 U.S.C. § 2461(c).

A TRUE BILL,

Foreperson

ROGER B. HANDBERG
United States Attorney

Christ6pher Poor
Assistant United States Attorney

. Carlton C. Gammons

Assistant United States Attorney
Chief, Economic Crimes Section

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FORM OBp-34 Case 8:24-cr-00461-WFJ-NHA Document1 Filed 10/24/24 Page 13 of 13 PagelD 13
October 24 No.

UNITED STATES DISTRICT COURT
Middle District of Florida
Tampa Division

THE UNITED STATES OF AMERICA
vs.

STEPHEN L. GURBA

INDICTMENT

Violations: 18 U.S.C. § 1343
18 U.S.C. § 1028A
18 U.S.C. § 1014

A true bill

Foreperson

Filed in open court this 24" day

of October 2024,

Clerk

Bail $

GPO 863 525


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