Global Tax & Accounting Group Corp.
Outcome
Christian Mendoza, tax preparer at Global Tax & Accounting Group Corp., sentenced to 33 months in federal prison and ordered to pay $2,287,855 in restitution after submitting 165+ fraudulent PPP loan applications and demanding kickbacks from loan proceeds.
Details
Global Tax & Accounting Group Corp. — 165+ Fraudulent PPP Applications, Miami (2020–2021)
Outcome: Christian Mendoza sentenced to 33 months federal prison and $2,287,855 restitution; co-defendants Lopez Carrazana (22 months) and Mera Ulloa (27 months) also sentenced.
Christian Mendoza operated as a tax preparer at Global Tax & Accounting Group Corp. in Miami-Dade County, Florida. Between May 2020 and March 2021, Mendoza and co-conspirators Guillermo Lopez Carrazana and Max Alberto Mera Ulloa submitted more than 165 false and fraudulent PPP loan applications that misrepresented payroll amounts and employee counts. After loan proceeds were received, the conspirators demanded kickbacks from clients.
Business entities used to submit the fraudulent applications included G LUX LLC, Global Tax & Accounting Group Corp., CM Logistics Systems LLC, and Max Mera Corporation. Mendoza was sentenced December 19, 2025; Lopez Carrazana on December 19, 2025; and Mera Ulloa on March 10, 2026, all in the Southern District of Florida.
The kickback-from-clients structure is a distinguishing element: Mendoza's group not only fabricated the applications but extracted a second payment from clients after loan approval, creating a two-tier profit model on each fraudulent transaction. This pattern is distinct from preparers who simply inflate returns—it involves active coercion of clients who may have participated in the fraud knowingly or unknowingly.
Primary Source: South Florida Tax Preparer and Two Others Sentenced for Conspiring to Defraud COVID-19 Relief Program
How Crucible Prevents This
Crucible's mandatory documentation controls for PPP applications—requiring verified payroll records, employee W-2s, and independent business validation before submission—would block the fabricated payroll representations at the center of this scheme. Cross-application consistency detection across 165+ applications submitted through a single preparer would flag the pattern for review. Kickback payment trails recorded in financial systems would also surface during audit.
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