The final defendant in a federal case tied to a multi-person scheme to steal Paycheck Protection Program dollars has been sentenced, after authorities say more than 165 false PPP loan applications were submitted and proceeds were diverted through a kickback arrangement.
The court handed Max Alberto Mera Ulloa a 27-month prison term and one year of supervised release after he admitted guilt to conspiracy to commit wire fraud. The filings say the fraud spanned from May 2020 to March 2021 and involved submitting an array of false documents to the Small Business Administration to secure emergency relief funds.
Prosecutors say Mera Ulloa worked with Christian Mendoza and Guillermo Lopez Carrazana, all from Miami-Dade County, to file in excess of 165 fraudulent PPP applications. The applications allegedly exaggerated payroll costs and misrepresented employee rosters to obtain large loan amounts under the CARES Act.
“This scheme exploited emergency relief programs funded by the American taxpayer,” said U.S. Attorney Jason A. Reding Quiñones for the Southern District of Florida. “These defendants submitted more than 165 fraudulent loan applications and then demanded kickbacks from the very funds meant to keep workers employed. Today’s sentence closes out this case and sends a clear message: those who steal from programs designed to help our communities will be investigated, prosecuted, and held accountable.”
The defendants are accused of running the fraud through several business entities including G LUX LLC, Global Tax & Accounting Group Corp., CM Logistics Systems LLC, and Max Mera Corporation. Authorities allege those companies served as the vehicles for false paperwork that misled the SBA about payroll and business operations.
Beyond fake filings, prosecutors say the group ran a kickback plan in which borrowers ceded a portion of PPP proceeds back to conspirators instead of using the money to preserve payroll or cover legitimate business expenses. The indictment and court materials portray the scheme as designed for personal enrichment rather than relief for employees.
“These sentences stand as a reminder that stealing from federal programs is stealing from taxpayers—and we will not let those crimes go unanswered,” said Special Agent in Charge Ron Loecker of the IRS Criminal Investigation (IRS-CI), Florida Field Office. “IRS Special Agents, alongside our law enforcement partners, will continue to safeguard taxpayer dollars by ensuring criminal conduct carries real consequences.”
Mendoza and Lopez Carrazana also pleaded guilty to conspiracy to commit wire fraud, and both have received sentences. Mendoza, identified as a tax preparer, was sentenced on Dec. 19, 2025 to 33 months behind bars, a year of supervised release, and was ordered to pay $2,287,855 in restitution.
Lopez Carrazana was sentenced on the same date to 22 months in federal prison followed by 18 months of supervised release, with a restitution hearing set for March 10. A separate restitution hearing for Mera Ulloa is scheduled for May 6 to determine the amount he must repay.
The investigation was led by FBI Miami and IRS Criminal Investigation in Florida, with announcements credited to top prosecutors and special agents in the district. Assistant U.S. Attorney Roger Cruz handled the prosecution, and Assistant U.S. Attorney Nicole Grosnoff is managing asset forfeiture proceedings tied to the case.
The case underscores what federal officials describe as aggressive scrutiny of pandemic-era relief programs that were vulnerable to abuse. Authorities say this prosecution is part of a broader effort to recover stolen funds and punish those who targeted emergency programs meant to help legitimate small businesses during the COVID-19 crisis.
