COLUMBUS, Ga. — The final defendant in a multi-million dollar pandemic-related tax fraud investigation entered a guilty plea last week.
Christopher Upshaw, aka “Troub,” 26, of Columbus, pleaded guilty to one count of mail fraud on Feb. 4, U.S. Attorney’s Office, Middle District of Georgia announced.
The scheme involved trying to steal nearly $17.5 million in federal tax credits that were intended to support businesses and employees during the COVID-19 pandemic.
He, along with his three co-defendants, faces a maximum of 30 years in prison, to be followed by three years of supervised release and a $1 million fine.
The fraudulent filings claimed credits for employee retention and sick leave using “businesses” that had no actual employees or legitimate operations. Investigators said the defendants used the stolen money to fund personal purchases, including luxury cars.
His three co-defendants—Johnathon Swift, 34; Dontavis Williams, 41; and Donterious Sparks, 37, all of Columbus—pleaded guilty to mail fraud on Jan. 21.
U.S. Attorney William R. Keyes described the nature of the operation following the final plea.
“The defendants devised a scheme to illegally obtain millions of dollars in COVID tax credits intended for honest business owners working to sustain their companies and employees during the pandemic, not for fraudsters seeking luxury cars and other indulgences,” he said.
According to court documents, Upshaw registered a business called DOPE! Apparel, LLC with the Georgia Secretary of State’s office in June 2022. In April 2023, he filed five falsified returns claiming credits for keeping staff employed and providing paid sick and family leave. These filings resulted in five IRS refunds totaling $411,112.21.
Federal investigators found that Upshaw had no record of filing W2 forms or personal tax returns between 2019 and 2023. The Georgia Department of Labor had no records for DOPE! Apparel, LLC, or evidence that the company ever employed staff or paid the wages claimed in the filings. Upshaw used the fraudulent funds to purchase a luxury vehicle.
Swift, Williams and Sparks used similar methods by registering limited liability companies to file false tax returns. Swift obtained $417,095.56, Williams obtained $156,531.74 and Sparks obtained $311,072.55. Collectively, the four co-defendants received 16 checks totaling more than $1.29 million.
The group also recruited others into the scheme, assisting them with establishing companies and obtaining employer identification numbers in exchange for a percentage of the refunds. The defendants submitted more than 150 falsified returns on behalf of others, accounting for an additional $15.2 million in actual and attempted losses.
Peter Ellis, Acting Special Agent in Charge of FBI Atlanta, said the total attempted theft reached nearly $17.5 million.
Lisa Fontanette, assistant Special Agent in Charge of IRS Criminal Investigation in Atlanta, noted that Upshaw’s plea signifies an admission of taking funds meant for economic recovery. “Protecting taxpayer dollars remains a top priority for IRS Criminal Investigation,” she said.
U.S. District Judge Clay Land is presiding over the case. The court will decide on a sentencing date later. There is no parole in the federal system.
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