United States v. Christian Mendoza — Preliminary Order of Forfeiture (S.D. Fla., Document 107)

Summary

A Preliminary Order of Forfeiture in United States of America v. Christian Mendoza, Case No. 25-CR-20178-ARTAU, in the U.S. District Court for the Southern District of Florida, entered on the docket November 18, 2025 as Document 107. It recites the April 17, 2025 Indictment charging conspiracy to commit wire fraud under 18 U.S.C. § 1349 and the Court's acceptance of the guilty plea to Count 1 on August 18, 2025, when the defendant agreed to a forfeiture money judgment of $2,384,105.00. A footnote states that the Plea Agreement included the incorrect forfeiture amount and that the United States seeks only loans personally attributable to the defendant, listed for Global Tax and Accounting Group Corp. and CM Logistic Systems LLC. The order enters a forfeiture money judgment of $347,144.00 under Rule 32.2.

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Case 1:25-cr-20178-EA Document 107 Entered on FLSD Docket 11/18/2025 Page 1 of 4




                              UNITED ST ATES DISTRICT COURT
                              SOUTHERN DISTRICT OF FLORIDA

                                  CASE NO. 25-CR-20178-ARTAU


  UNITED STATES OF AMERICA

  v.

  CHRISTIAN MENDOZA,

                  Defendant.


                           PRELIMINARY ORDER OF FORFEITURE

         THIS MATTER is before the Court upon motion of the United States for entry of a

 Preliminary Order of Forfeiture ("Motion") against Defendant Christian Mendoza (the

 "Defendant"). The Court has considered the Motion, is otherwise advised in the premises, and

 finds as follows:

         On April 17, 2025 , a federal grand jury returned an Indictment charging the Defendant in

 Count 1 with conspiracy to commit wire fraud in violation of 18 U.S .C. § 1349, among other

 counts. Indictment, Dkt. No. 3. The Indictment also contained forfeiture allegations, which alleged

 that upon conviction of a violation of 18 U.S.C. § 1349, the Defendant shall forfeit any property,

 real or personal, which constitutes or is derived from proceeds traceable to such offense, pursuant

 to 18 U. S.C. § 98l (a)(l)(C). See id. at 3.

         On August 18, 2025 , the Court accepted the Defendant's guilty plea to Count 1 of the

 Indictment. See Minute Entry, Dkt. No. 68; Plea Agreement, 1, Dkt. No. 69. As part of the guilty

 plea, the Defendant agreed to the entry of a forfeiture money judgment in the amount of
Case 1:25-cr-20178-EA Document 107 Entered on FLSD Docket 11/18/2025 Page 2 of 4




 $2,384,105.00 against him. 1 Plea Agreement 113, Dkt. No. 69.

        In support of the guilty plea, the Defendant executed a Factual Proffer, and the Court found

 that there was a factual basis to support the Defendant's conviction. See Factual Proffer, Dkt. No.

 70.

        According to the Defendant's Factual Proffer, beginning sometime in March 2020, the

 Defendant, Guillermo Lopez Carrazana, and Max Alberto Mera Ulloa (collectively,

 "Defendants"), submitted and caused the submission of false and fraudulent Paycheck Protection

 Program ("PPP") loan applications, on behalf of themselves and corporate entities that they

 controlled, such as G Lux LLC, Global Tax, CM Logistics, and Max Mera Corporation. Factual

 Proffer at 2, Dkt. No. 70. In furtherance of the scheme, Defendants submitted and caused the

 submission of approximately 165 false and fraudulent PPP loan applications for their corporations

 and other borrowers' corporations. Id. As a result of the false and fraudulent PPP loan applications,

 lenders approved PPP loans to entities belonging to the Defendants and their co-coconspirators.

 Id.

        The Defendants and their co-conspirators used the proceeds from the scheme to enrich

 themselves and others, and to further scheme. Id. at 3.

        According to the attached declaration of Special Agent Lavoro, IRS-CI, fraudulent PPP

 loan proceeds were deposited into accounts controlled by the Defendant based on fraudulent

 representations Defendant made on behalf of the following companies that he controlled:




 1
   The Plea Agreement included the incorrect forfeiture amount attributable to the Defendant.
 Arguably, the correct forfeiture amount attributable to the Defendant is higher than the figure
 erroneously included in the Plea Agreement. However, in order to ensure compliance with the
 terms of the Plea Agreement while providing a sufficient factual basis for forfeiture, the United
 States now seeks to hold the Defendant accountable only for the loans personally attributable to
 him , which, as discussed further in the attached declaration, equals $347,144.00.


                                                   2
Case 1:25-cr-20178-EA Document 107 Entered on FLSD Docket 11/18/2025 Page 3 of 4




                          Business Name                     Loan Date         Loan Amount
              Global Tax and Accounting Group Corp.       Jume 15, 2020        $101,572.00
              Global Tax and Accounting Group Corp.       March 16, 2021       $101,572.00
                     CM Logistic Systems LLC               July 16, 2020       $144,000.00
                                                                 TOTAL         $347,144.00

         Based on the record in this case, the total value of the proceeds traceable to Count 1 is

 $347,144.00, which sum may be sought as a forfeiture money judgment pursuant to Rule 32.2 of

 the Federal Rules of Criminal Procedure.

         Accordingly, based on the foregoing, the evidence in the record, and for good cause shown,

 the Motion is GRANTED, and it is hereby ORDERED that:

         1.       Pursuant 18 U.S .C. § 981(a)(l)(C), 21 U.S.C. § 853 , and Rule 32.2 of the Federal

 Rules of Criminal Procedure, a forfeiture money judgment in the amount of $347,144.00 is hereby

 entered against the Defendant.

        2.        The United States is authorized to conduct any discovery that might be necessary

 to identify, locate, or dispose of forfeited property, and to resolve any third-party petition, pursuant

 to Rule 32.2(b)(3), (c)(l)(B) of the Federal Rules of Criminal Procedure and 21 U.S.C. § 853(m).

         3.       Pursuant to Rule 32.2(b)(4) of the Federal Rules of Criminal Procedure, this Order

 is final as to the Defendant.




                                                    3
Case 1:25-cr-20178-EA Document 107 Entered on FLSD Docket 11/18/2025 Page 4 of 4




        4.     The Court shall retain jurisdiction in this matter for the purpose of enforcing this

 Order, and pursuant to Rule 32.2(e)(1) of the Federal Rules of Criminal Procedure, shall amend

 this Order, or enter other orders as necessary, to forfeit additional specific property when

 identified.

         DONE AND ORDERED in West Palm Beach, Florida, this

- - - 2025 .




                                                     EDARTAU
                                                     UNITED STATES DISTRICT JUDGE




                                                 4


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