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Hollywood Man Sentenced for Fraudulent COVID-19 Tax Claims

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News Summary

Kevin J. Gregory, a resident of Hollywood, has been sentenced to 57 months in federal prison for fraudulently claiming COVID-19 tax credits through a phony farming business. The court ordered him to repay $2.77 million to the IRS after he submitted false claims tied to a nonexistent company. Investigations revealed that Gregory’s claims were fabricated, exploiting pandemic relief meant for struggling businesses. This case underscores the efforts to combat fraud in pandemic assistance programs.

Hollywood Man Sentenced to Nearly Five Years for Fraudulently Claiming COVID-19 Tax Credits through Fake Farming Business

Hollywood, CA – Kevin J. Gregory, a 57-year-old resident of Hollywood, was sentenced to 57 months in federal prison on Monday for fraudulently claiming COVID-19 tax credits through a nonexistent farming business. U.S. District Judge Josephine L. Staton ordered the sentence along with the requirement for Gregory to repay $2.77 million in restitution to the Internal Revenue Service (IRS).

In January, Gregory pleaded guilty to a single count of filing false claims with the IRS, exploiting pandemic-era relief programs intended to assist businesses during the crisis. Court records reveal that he falsely claimed his fictional enterprise, Elijah USA Farm Holdings, was entitled to over $65 million in tax refunds.

This fictitious company was purported to operate in Beverly Hills, claiming to be involved in farming and transportation. However, it was found to have never existed and lacked any actual employees. Gregory submitted multiple fraudulent tax returns in an attempt to access COVID-related relief programs, including the employee retention credit and the paid sick and family leave credit, which Congress established to help businesses retain workers and manage COVID-related leave.

Details of the Fraud

In January 2022, Gregory submitted a quarterly return stating that Elijah USA Farm Holdings employed 33 individuals, paid out $1.6 million in wages, and deposited $18 million in federal taxes, demanding nearly $6.5 million in COVID-related credits. Investigations revealed that the company was a mere facade, consisting solely of fabricated paperwork, with no payroll activity or actual tax deposits.

Despite the lack of legitimate operations, the IRS processed Gregory’s fraudulent claims, leading to the issuance of more than $2.7 million in refunds. These funds were reportedly misappropriated by Gregory for his personal expenses.

Legal Proceedings and Investigations

Gregory has been in federal custody since his arrest in May 2023. The case was thoroughly investigated by the IRS Criminal Investigation division and prosecuted by Assistant U.S. Attorney Kristen A. Williams from the Major Frauds Section. This prosecution is part of a larger initiative launched by the Justice Department’s COVID-19 Fraud Enforcement Task Force, established in May 2021 to combat the manipulation of pandemic relief programs.

Background on Pandemic Relief Programs

The COVID-19 pandemic led Congress to implement various relief programs aimed at supporting businesses and workers affected by the economic downturn. Programs like the employee retention credit and paid sick leave were designed to provide financial assistance to businesses struggling to maintain payroll amid widespread shutdowns and restrictions. Unfortunately, the urgency of these measures created opportunities for some individuals to exploit the system for personal gain.

The sentencing of Gregory highlights ongoing efforts by federal authorities to crack down on fraudulent activities related to COVID-19 relief funds. Individuals aware of potential fraud are encouraged to report it to the Department of Justice’s National Center for Disaster Fraud either through a dedicated hotline at (866) 720-5721 or via an online tip form.

The consequences for fraud and abuse of pandemic assistance programs can be severe, as demonstrated by Gregory’s lengthy sentence and substantial restitution order. This case serves as a reminder of the importance of safeguarding public resources and ensuring aid reaches those in genuine need during times of crisis.

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