HONOLULU, Hawaii — On January 9, 2025, Christopher A. Mazzei, 46, and Erin V. Mazzei, 43, both of Arroyo Grande, California, were sentenced for their roles in defrauding the government of forgivable Paycheck Protection Program (PPP) loan funds meant to provide relief during the COVID-19 pandemic. Christopher Mazzei received a 36-month sentence, while Erin Mazzei was sentenced to 27 months in prison. The couple pleaded guilty to charges of conspiracy to commit wire fraud and conspiracy to commit money laundering in August 2024.
According to court documents and statements made during sentencing, the Mazzeis submitted fraudulent applications to Bank of Hawaii and two other banks for PPP loans on behalf of three purported businesses. They provided falsified IRS tax returns and payroll records to support their claims. Through their scheme, the Mazzeis obtained $1,365,000 in PPP funds, which they used for personal expenses, including purchasing multiple sport utility vehicles and a home in Kapolei, Hawaii. Additionally, they spent approximately $164,796 on a promotional trailer for a television project they hoped would gain the attention of actor Dwayne Johnson.
Judge J. Michael Seabright, who sentenced the couple, described their actions as “particularly blatant and egregious,” noting that “greed drove both of you.” The PPP, a program created under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act, was designed to help small businesses retain employees and cover expenses during the pandemic. Funds from the program were intended to support payroll, rent, mortgage interest, and utility costs, and could be forgiven if used for those purposes.
United States Attorney Clare E. Connors emphasized the severity of the fraud, stating, “The Mazzeis perpetrated a gross fraud to obtain critical resources intended for members of our community experiencing devastating hardships as a result of the pandemic.”
IRS Criminal Investigation Special Agent in Charge Adam Jobes remarked, “This scheme diverted emergency relief that could have paid 25 Americans an average salary. While small businesses shut down all over the country, the Mazzeis lived in excess on the taxpayer’s dime.”
The investigation was conducted by IRS Criminal Investigation, the Federal Deposit Insurance Corporation Office of Inspector General (FDIC OIG), and the Office of Inspector General for the Board of Governors of the Federal Reserve System, with assistance from the Small Business Administration Office of Inspector General and the U.S. Treasury Inspector General for Tax Administration.
Assistant U.S. Attorney Gregg Paris Yates prosecuted the case.
The Department of Justice’s COVID-19 Fraud Enforcement Task Force continues to investigate and prosecute pandemic-related fraud, including fraudulent activities involving COVID-19 relief programs.
For anyone with information regarding COVID-19-related fraud, the Department of Justice encourages the public to report it through the National Center for Disaster Fraud Hotline at 866-720-5721 or via the NCDF Web Complaint Form at justice.gov/disaster-fraud/ncdf-disaster-complaint-form.
