Letter to Judge Choudhury Re: United States v. Carmine G. Agnello, 24 CR 366 (NJC) (Dkt. 38, E.D.N.Y.)
Summary
In this April 13, 2026 letter to Judge Nusrat J. Choudhury (E.D.N.Y., 24 CR 366), defense lawyers Jeffrey Lichtman and Jeffrey Einhorn raise three issues before Carmine G. Agnello's sentencing. First, citing a doctor's April 9, 2026 letter, counsel says the surgical procedure involving Agnello's mother, Victoria Gotti, on which prior counsel based a variance request has not yet taken place. Second, while not disputing that three EIDL applications contained false statements, counsel says Crown Auto Parts was an operating salvage yard, with payroll of $162,439.95 in 2020 and $257,160.11 in 2021. The letter concedes Agnello improperly used $420k on a cryptocurrency business but says this was not an outright theft of $1,146,320 through a dormant shell company. Third, it says a $242,728 judgment in the presentence report is against Agnello's father, who has the same name.
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LAW OFFICES OF
JEFFREY LICHTMAN
441 LEXINGTON AVENUE
SUITE 504
NEW YORK, NEW YORK 10017
JEFFREY LICHTMAN
www.Jeffreylichtman.com
PH: (212) 581-1001
JEFFREY EINHORN FX: (2 12) 581-4999
MATTHEW COHAN
April 13, 2026
VIAECF
Hon. Nusrat J. Choudhury
United States District Judge
Eastern District of New York
100 Federal Plaza
Central Islip, New York 11722
Re: United States v. Carmine G. Agnello, 24 CR 366 (N.JC)
Dear Judge Choudhury:
W write on behalf of defendant Carmine Agnello to respectfully update the Court with
regard to three issues in advance of Mr. Agnello's April 20 2026 sentencing following our
review of the deft ndant's file and the submissions in his case.
First, despite the great bulk of the defendant's February 4 2026 sentencing submission
("Defendant's Mem.") by prior counsel being dedicated to Mr. Agnello's donation of his kidney
to his mother, Victoria Gotti, undersigned counsel has been notified by Ms. Gotti ' s doctor that
while she suffers from "advanced clu·onic kidney disease," her renal function has not yet
deteriorated to the point when surgery is required as the procedure has "significant risks and is
only performed when absolutely indicated." See April 9, 2026 etter of Steve Rucker, MD,
attached as Exhibit A. 1 Dr. Rucker also confirmed that Mr. Agnello 'is an excellent match and
has been cleared as a donor for [his mother] when surgery is indicated," however, based on
recent testing, the transplant will not occur until "the next 6 to 12 months, ' and if Ms. Gotti does
not "receive a kidney when she needs it, she will need to initiate dialysis 3 times a week." Id.
We apologize to the Court for prior counsel's voluminous argument (some 37 pages of
the brief and 203 pages of exhibits) for a variance based on "extraordinary family circumstances"
related to a surgical procedure - which has not yet even taken place - to save his mother's kidney
functioning and potentially her life. Present counsel does not think these facts alone fulfill the
Consistent with Your Honor's prior orders in this case, an unredacted version of this
1
letter has been provided for filing under seal, with a publically accessible version omitting
medical records and with only narrow redactions filed on ECF.
JEFFREY LIGITMAN
Hon. Nusrat J. Choudhury
United States District Judge
April 13, 2026
Page 2
traditional "family circumstances" downward departure/variance argument. We simply ask that
the Court recognize the defendant's offer to aid his mother and donate his kidney as an
exceptionally good deed, with serious risks attached, warranting consideration as part of the
"history and characteristics of the defendant." See 18 U.S.C. § 3553(a). At this point in time,
however, it is unknown exactly when such a surgery will be needed, although it does appear to be
within the next year or sooner.
Second, while the defendant does not dispute that his three "fraudulent online
applications for ... EIDL loans" contained materially "false ... statements about the number of
employees, the intended use of the loan proceeds, and that the defendant did not have a criminal
record," (Govt's Sentencing Ltr. at p. 2) Crown Auto Parts ("Crown") was at one point an
operating salvage yard with legitimate expenses and with certain funds being disbursed by the
SBA long before July 2021, when the government contends that the company ceased operations.
For example, on June 2, 2020, Crown received a $150k disbursement from the SBA
(Exhibit A to Govt's Sentencing Ltr. at p. 3) the same calendar year that the company was
responsible for $162,439.95 in payroll, of which $102,439.95 was paid to employees other than
the defendant and his brother, John Agnello. See Crown 2020 Payroll Records, attached as
Exhibit B. Similarly, in 2021 - the year that the defendant received the balance of the
fraudulently obtained EIDL loans from the SBA - Crown was responsible for $257,160.11 in
payroll, of which $34,160 was paid to employees other than the defendant and John Agnello.
See Crown 2021 Payroll Records, attached as Exhibit C. And on September 22, 2021, $27,000
was paid to Atlas Concrete by Victoria Gotti on behalf of the defendant as part ofremediation
work to Crown's salvage yard, located at 155-11 Liberty Avenue in Jamaica, New York. See
September 22, 2021 Check Image, attached as Exhibit D. This work was required by New
York's Department of Environmental Conservation following an oil spill at the salvage yard.
In providing this information for the Court's review, our point is not that the defendant
properly utilized the loan proceeds that he received - he did not, and indeed at the very least, he
improperly used $420k in disbursements by investing in a cryptocurrency business and wired
another $98k to Coinbase, the cryptocurrency exchange. See Presentence Investigation Report
("PSR") at 1 5. Instead, our point is simply that this was not a situation where the defendant
outright stole $1,146,320 by using a dormant shell company to pose as a legitimate ongoing
concern - Crown was an operating salvage yard with employees, equipment and expenses.
Third, the PSR contains an error in that it attributes to the defendant a March 20, 2022
judgment on behalf of John Napolitano in Bronx County Supreme Court in the amount of
$242,728. This judgment is against Mr. Agnella's father, who has the same name. See PSR at 1
55. Additionally, Mr. Agnella's financial condition has continued to deteriorate since the initial
JEFFREY LICHTMAN
Hon. Nusrat J. Choudhury
United States District Judge
April 13,2026
Page 3
disclosure of the PSR in June 2025. For example, he no longer owns the Merced s S550 (PSR at
153) and he resid s with his mother in Oyst r Bay, New York.
Thank you for the Court's consideration of this letter.
Respectfully submitt ed,
Jeffrey Lichtman
Jeffrey Einhorn
Encs.
cc : harles Peter Kelly, Esq.
Assistant United States Attorney (by ECF)
EXHIBIT A
- -- - - - - -- - -- -- -
Steven Rucker, MD
Jim Hilepo, MD Nephrology & Internal Medicine •
Anthony Ardito, MD ~f Catholic Health
Sharanjit Kaur DO Ambulatory Care at Lake Success Physician Partners
4 Ohio Drive• Suite 200, Lake Success, NY 11042
Tejas Patel, MD
P: (516) 775-4545 I F: (516) 775-4646
Svetlanalskhakova,NP
April 9, 2026
To Whom it May Concern:
Victoria Gotti, DOB 11/9/1962 is a longstanding patient of mine with advanced chronic kidney disease.
She has been evaluated for an eventual renal transplant however her renal function at this point is not
low enough to warrant transplant surgery at this time.Transplant surgery has significant risks and is only
performed when absolutely indicated. Her son Carmine Agnello is an excellent match and has been
cleared as a donor for Ms. Gotti when transplant surgery is indicated. I suspect she will probably need a
kidney transplant sometime in the next 6 to 12 months- if she does not receive a donor kidney when she
needs it, she will need to initiate dialysis 3 times a week .
Please feel free to call me if you have any questions
Sincerely,
Steve W. Rucker, MD
Electronically signed by: Steve W Rucker, MD on 4/912026
RE: Victoria Gotti
EXHIBITB
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/24/2020-1 TO 12/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week umber: Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount Taxes Description Current Amount YTDAmount
Description of Pay
!Agnello, Carmine - 2 -
Hours Amount Hours Amount
I Description Amount
01 Salary 0.00 0.00 22,000.00 0.00 22,000.00 50 NY SDI 6.60 6.6( Federal 3,834.71 3,834.71
YSNYS PFL 59.40 59.4( OASDI 1,364.00 1,364.00
Medicare 319.00 319.00
State NY 1,199.99 1,199.99
Employee Totals: 0.00 22,000.00 0.00 22,000.00 66.00 66.0( 6,717.70 6,717.70
Agnello, John - 1 -
01 Salary 0.00 0.00 38,000.00 0.00 38,000.00 50 NY SDI 11.40 11.4( Federal 6,623.59 6,623.59
YSNYS PFL 102.60 102.60 OASDI 2,356.00 2,356.00
Medicare 551 .00 551.00
State NY 2,072.71 2,072.71
Employee Totals: 0.00 38,000.00 0.00 38,000.00 114.00 114.0( 11,603.30 11 ,603.30
Bonilla, Estaban - 6 -
01 Salary 100.00 0.00 10,479.25 0.00 10,479.25 50 NY SDI 19.63 19.6~ Federal 2,047.33 2,047.33
02Daily 100.00 100.00 10,000.00 100.00 10,000.00 YSNYSPFL 43.03 43.03 OASDI 1,269.71 1,269.71
Medicare 296.95 296.9!:
State NY 801 .51 801 .51
New York City Res. 559.72 559.72
Employee Totals: 100.00 20,479.25 100.00 20,479.25 62.66 62.6€ 4,975.22 4,975.22
Hutchonson, Nigel - 21 -
02Daily 120.00 4.00 480.00 4.00 480.00 YSNYS PFL 1.30 1.3( Federal 45.03 45.03
011099 NEC 120.00 10.00 1,200.00 10.00 4,440.00 OASDI 29.76 29.76
011099 NEC 0.00 0.00 3,240.00 10.00 4,440.00 Medicare 6.96 6.96
State NY 15.68 15.68
Employee Totals: 14.00 4,920.00 14.00 4,920.00 1.30 1.3( 97.43 97.43
Lopez, Efrain - 14 -
01 Salary 133.33 0.00 4,893.71 0.00 4,893.71 50 NY SDI 7.77 7.77 Federal 426.68 426.68
02 Daily 133.33 13.00 1,733.34 13.00 1,733.34 YSNYS PFL 12.84 12.84 OASDI 410.87 410.87
Medicare 96.10 96.1C
State NY 158.59 158.5~
New York City Res. 112.07 112.0i
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phone: 718-225-0200
fax: 631-759-3858
e-mail: info@reliablepayrollservices.com Page 1
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/24/2020-1 TO 12/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week Nwnber : Week#53
Employee Name - Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount rraxes Description Current Amount YTDAmount
Description of Pay Hours Description Amount
Amount Hours Amount
Employee Totals: 13.00 6,627.05 13.00 6,627.05 20.61 20.61 1,204.31 1,204.31
Manso, Francisco - 22 -
01 Salary 0.00 0.00 12,796.16 0.00 12,796.16 50 NY SDI 11.98 11.9S Federal 1,284.63 1,284.6~
YSNYS PFL 34.53 34.53 OASDI 793.36 793.3€
Medicare 185.63 185.6~
State NY 505.99 505.9~
Employee Totals: 0.00 12.796.16 0.00 12,796.16 46.51 46.51 2,769.61 2,769.61
Menchel, Fidel - 3 •
01 Salary 120.00 0.00 2,343.58 0.00 2,343.58 YSNYS PFL 3.92 3.9: Federal 131.73 131.7~
OASDI 145.30 145.3(
Medicare 33.98 33.9E
State NY 54.12 54.1,
New York City Res. 37.44 37.44
Employee Totals: 0.00 2,343.58 0.00 2,343.58 3.92 3.92 402.57 402.57
INwozuzu, Kelechi G - 20 -
01 Salary 0.00 0.00 3,799.62 0.00 3,799.62 50 NY SDI 3.94 3.94 Federal 207.40 207.40
YSNYS PFL 11.17 11.17 OASDI 235.58 235.58
Medicare 55.09 55.09
State NY 81.24 81.24
New York City Res. 56.82 56.82
Employee Totals: 0.00 3,799.62 0.00 3,799.62 15.11 15.11 636.13 636.13
Rojas, Edgar - 13 -
01 Salary 133.33 0.00 14,126.72 0.00 14,126.72 50NYSDI 21.40 21.4{ Federal 1,357.85 1,357.85
02 Daily 133.33 76.00 10,133.33 76.00 10,133.33 YSNYS PFL 65.50 65.50 OASDI 1,504.13 1,504.13
Medicare 351.77 351.77
State NY 928.03 928.0~
New York City Res. 651.00 651.0(
Employee Totals: 76.00 24,260.05 76.00 24,260.05 86.90 86.90 4,792.78 4,792.7f
Ruiz, Jose L - 11 -
01 Salary 120.00 0.00 8,373.28 0.00 8,373.28,150 NY SDI 6.81 6.81 Federal 480.40 480.40
YSNYS PFL 24.87 24.87 OASDI 519.14 519.14
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#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/24/2020-1 TO 12/31/2020-3
Period Range : 01/19/2020 TO 01/02/2021
Week umber: Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount Taxes Description Current Amount YTDAmount
Description of Pay Amount Description Amount
Hours Hours Amount
Medicare 121.41 121.41
State NY 202.29 202.29
NewYor1< City Res. 140.39 140.39
Employee Totals: 0.00 8,373.28 0.00 8,373.28 31.68 31 .6f 1,463.63 1,463.63
!Smith, Christopher M - 7 -
01 Salary 166.67 0.00 14,840.88 0.00 14,840.88 50 NY SDI 14.29 14.2~ Federal 1,961.59 1,961.59
02 Daily 166.67 24.00 4,000.08 24.00 4,000.08 YSNYS PFL 50.87 50.87 OASDI 1,168.13 1,168.13
Medicare 273.19 273.19
State NY 821.65 821.65
Employee Totals: 24.00 18,840.96 24.00 18,840.96 65.16 65.1€ 4 ,224.56 4,224.56
Company 91 Checks 11 EMPLOYEES 123,038.86
01 Salary 0.00 0.00 131,653.20 0.00 131,653.20 50 NY SDI 103.82 103.82 Federal 18,400.94 18,400.94
02 Daily 0.00 217.00 26,346.75 217.00 26,346.75 YSNYSPFL 410.03 410.03 OASDI 9.795.98 9,795.98
011099 NEC 0.00 10.00 4.440.00 10.00 4,440.00 Medicare 2,291.08 2,291.08
State NY 6,841.80 6,841 .8C
New Yor1< City Res. 1,557.44 1,557.44
38,887.24 38,887.24
EROASDI 9,795.98 9,795.9E
ER MEDICARE 2,290.99 2,290.99
ERFUI 373.50 373.50
NY-Re-employment -0.03 -0.03
NY-SUI 2,850.75 2,850.75
NY-Re-employment 68.45 68.45
15,379.64 15,379.64
Company Totals: 227.00 162,439.95 227.00 162,439.95 513.85 513.8~ 54,266.88 54,266.88
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EXHIBIT C
#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date : 01/08/2021 - 1 TO 12/31/2021-1
Period Range : 01 /01/2021 TO 12/31/2021
Week umber: Week #53
Employee Name Check Number Check Date Check Type Net Check
Earnings Rate Current YTD Deductions Current YTDAmount h"axes Description Current Amount YTDAmount
DesCliption of Pay
Agnello, Carmine - 2 -
Hours Amount Hours Amount
I Description Amount
01 Salary 0.00 0.00 201 ,000.00 0.00 201 ,000.00 50 NY SDI 6.60 6.6C Federal 3,814.69 3,814.69
YSNYS PFL 385.34 385.34 OASDI 8,853.60 8,853.60
Medicare 2,923.50 2,923.5(
State NY 1,182.28 1,182.2E
Employee Totals: 0.00 201 ,000.00 0.00 201 ,000.00 391.94 391.94 16,774.07 16.774.07
Agnello, John - 1 -
01 Salary 0.00 0.00 22,000.00 0.00 22,000.00 50 NY SDI 6.60 6.6C Federal 3,814.69 3,814.6~
YSNYS PFL 112.42 112.42 OASDI 1.364.00 1,364.0(
Medicare 319.00 319.0(
State NY 1,182.28 1,182.2E
Employee Totals: 0.00 22,000.00 0.00 22,000.00 119.02 119.02 6,679.97 6,679.9i
Hutchonson, Nigel - 21 -
02Daily 120.00 5.00 600.00 5.00 600.00 90 Loan/ Misc Repa· 50.00 50.0C Federal 59.06 59.0E
011099 NEC 136.92 26.00 3,560.00 26.00 3,560.00 YSNYS PFL 3.07 3.07 OASOI 37.20 37.2(
Medicare 8.70 8.7(
State NY 22.79 22.7~
Employee Totals: 31.00 4,160.00 31 .00 4,160.00 53.07 53.07 127.75 127.7t
ILopez, Efrain -14 -
Manso, Francisco - 22 -
02 Daily 120.00 90.00 10,800.00 90.00 10,800.00 50 NY SDI 9.60 9.6( Federal 771.36 771.3€
90 Loan/ Misc Repa· 200.00 200.0( OASDI 669.60 669.6(
YSNYS PFL 55.21 55.21 Medicare 156.60 156.6(
State NY 436.40 436.4(
New Yori< City Res. 306.32 306.32
Employee Totals: 90.00 10,800.00 90.00 10,800.00 264.81 264.81 2,340.28 2,340.2€
Rojas, Edgar -13-
02 Daily 133.33 20.00 2,666.60 58.00 7,733.28 50 NYSDI 7.20 7.2( Federal 392.56 392.5€
02 Daily 133.33 38.00 5,066.68 58.00 7,733.28 YSNYS PFL 39.56 39.5€ OASDI 479.44 479.44
Medicare 112.16 112.16
State NY 284.04 284.04
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#XXXXCAPR Crown Auto Parts & Recycling Inc Payroll Register (S109)
Check Date: 01/08/202 1-1 TO 12/31/2021 -l
Period Range : 01/01/2021 TO 12/31/2021
Week Number : Week #53
Employee Name Check Number Check Date Check Type NetCheck
Earning s Rate Current YTD Deductions Current YTDAmount Taxes Description Current Amount YTDAmount
Description of Pay Hours Amount Hours Amount Description Amount
New Yori< City Res. 200.30 200.30
Employee Totals: 58.00 7,733.28 58.00 7,733.28 46.76 46.76 1,468.50 1.468.50
Smith, Christopher M - 7 -
01 Salary 166.67 0.00 3,300.00 0.00 3,300.00 50 NY SDI 6.00 6.00 Federal 1,559.19 1,559.19
02 Daily 166.67 49.00 8,166.83 49.00 8,1 66.83 YSNYS PFL 58.61 58.61 OASDI 710.95 710.95
Medicare 166.25 166.25
State NY 564.84 564.84
Employee Totals: 49.00 11,466.83 49.00 11,466.83 64.61 64.61 3,001.23 3,001.23
~ompany 89 Checks 7EMPLOYEES 225,828.10
01 Salary 0.00 0.00 226,300.00 0.00 226,300.00 50 NYSDI 36.00 36.00 Federal 10,411.55 10,411.55
02 Daily 0.00 202.00 27,300.11 202.00 27,300.11 90 Loan/ Misc Repa· 250.00 250.00 OASDI 12,114.79 12,114.79
011099 NEC 0.00 26.00 3,560.00 26.00 3,560.00 YSNYS PFL 654.21 654.21 Medicare 3,686.21 3,686.21
State NY 3,672.63 3,672.63
New York City Res. 506.62 506.62
30,391 .80 30,391.SC
EROASDI 12,114.79 12,114.7S
ER MEDICARE 3,677.21 3,677.21
ERFUI 213.60 213.6(
NY-Re-employment -0.04 -0.04
NY-SUI 1,585.36 1,585.3€
NY-Re-employment 40.70 40.7(
17,631.62 17,631 .6:i
Company Totals: 228.00 257,1 60.11 228.00 257,1 60.11 940.21 940.21 48,023.42 48,023.4,
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EXHIBITD
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