COLUMBUS, Ga. — Four Columbus men have pleaded guilty in federal court as part of a wide-ranging investigation into a pandemic-related tax fraud scheme that attempted to steal nearly $17 million from COVID-19 relief programs.
Christopher Upshaw, also known as “Troub,” 26, pleaded guilty to one count of mail fraud on Feb. 4. His co-defendants — Johnathon Swift, 34, known as “JB” or “John Boy”; Dontavis Williams, 41, known as “Turk”; and Donterious Sparks, 37 — pleaded guilty to the same charge on Jan. 21.
Federal officials say the case centers on a coordinated effort to exploit COVID-19 tax credit programs designed to help struggling workers and small businesses during the pandemic. All four defendants face up to 30 years in prison, three years of supervised release, and fines of up to $1 million. Sentencing dates have not yet been scheduled.
According to court documents, Upshaw registered DOPE! Apparel, LLC with the Georgia Secretary of State in June 2022. The following year, he filed five falsified tax returns claiming pandemic-related tax credits, including credits meant to offset employee retention costs and paid sick and family leave tied to COVID-19.
Investigators determined that Upshaw’s business received five refund checks totaling $411,112.21. However, officials found no record of W-2 filings from 2019 through 2023, no federal tax returns during that period, and no Georgia individual income tax filings from 2020 to 2023. The Georgia Department of Labor also had no employment or wage records supporting the claims made on the returns.
Authorities say Upshaw used a portion of the fraud proceeds to purchase a luxury vehicle.
The three co-defendants allegedly carried out similar fraudulent activity by creating LLCs in their own names and filing falsified tax returns to claim COVID-related tax credits. In total, the four men received 16 refund checks amounting to $1,295,812.06.
Officials also say the group recruited others to participate in the scheme, offering to file fraudulent returns on their behalf in exchange for a percentage of the refunds. Some participants were assisted in setting up limited liability companies to facilitate the fraud.
“This scheme attempted to steal nearly $17.5 million from programs meant to help struggling workers and small businesses survive the pandemic — not bankroll luxury purchases and personal gain,” the FBI said in a statement. “The FBI will aggressively pursue anyone who exploits national emergencies for profit.”
