Four Columbus men sentenced for $17M COVID fraud

Four Columbus men who conspired to defraud taxpayers by unlawfully claiming millions in pandemic relief funds designed to help small businesses and workers have been sentenced to prison following a National Fraud Enforcement Division investigation that stemmed from Operation Sweet Silence, a major organized crime takedown in Columbus.

Christopher Upshaw, aka “Troub,” 26, was sentenced to serve 96 months in prison to be followed by five years of supervised release and was ordered to pay $411,112.21 in restitution to the U.S. Treasury. Upshaw pleaded guilty to one count of mail fraud on Feb. 4, 2026.

Johnathon Swift, aka “JB,” aka “John Boy,” 34, was sentenced to serve 63 months in prison to be followed by five years of supervised release and was ordered to pay $417,095.56 in restitution to the U.S. Treasury. Swift previously pleaded guilty to one count of mail fraud on Jan. 21, 2026.

Dontavis Williams, aka “Turk,” 41, was sentenced to serve 115 months in prison to be followed by five years of supervised release and was ordered to pay $156,531.74 in restitution to the U.S. Treasury. Williams pleaded guilty to one count of mail fraud on Jan. 21, 2026.

Donterious Sparks, 37, was sentenced to serve 41 months in prison to be followed by five years of supervised release and was ordered to pay $311,072.55 in restitution to the U.S. Treasury. Sparks previously pleaded guilty to one count of mail fraud on Jan. 21, 2026.

U.S. District Judge Clay Land sentenced the defendants on Aug. 5. There is no parole in the federal system.

According to court documents and evidence presented at sentencing, law enforcement first noticed unusually large IRS deposits into the bank accounts of Tommie Mullins, 32, of Columbus, as part of Operation Sweet Silence, a broader organized crime investigation. Almost simultaneously, court-ordered wiretaps captured Mullins discussing a 20% cut from a fraudulent Employee Retention Credit (ERC) scheme. Law enforcement consulted with IRS agents and opened a formal investigation into the pandemic tax fraud. The ERC was a tax credit created in response to the COVID-19 pandemic to encourage businesses to keep people employed. To learn more about Operation Sweet Silence, please visit: https://www.justice.gov/usao-mdga/pr/op-sweet-silence-ends-zohannon-gang-seizes-guns-and-drugs-columbus

Upshaw registered DOPE! Apparel, LLC with the Georgia Secretary of State’s office on June 26, 2022. As part of the scheme, Upshaw filed five falsified returns on April 29, 2023, using this business to fraudulently claim COVID-related tax credits, including credits to assist employers with the cost of keeping staff employed and to assist with the cost of employers providing paid sick and family leave wages to employees for COVID-related leave. As a result of these falsified returns, the IRS issued five refunds to Upshaw’s business: $65,990.85, $109,680.76, $64,945.17, $65,328.07, and $105,167.36, totaling $411,112.21. Investigators discovered Upshaw did not have any W-2s filed from 2019 through 2023; there was also no record of Upshaw filing any tax returns for 2019, 2020, 2022, or 2023, despite claiming COVID-related tax credits for 2022.

In addition, the Georgia Department of Labor records revealed Upshaw did not file Georgia individual income tax returns for 2020 and 2022 through 2023, nor did the agency have any records whatsoever for Dope! Apparel, LLC, or that Upshaw’s company employed any staff or paid any of the qualified wages or sick and family leave wages that were claimed on the Form 941 returns. Upshaw cashed the checks and used some of the money to purchase a luxury vehicle.

Swift, Williams, and Sparks similarly filed falsified tax returns, fraudulently claiming they were entitled to COVID tax credits: Swift obtained $417,095.56; Williams obtained $156,531.74; and Sparks obtained $311,072.55. All three co-defendants used LLCs registered to their names to file false tax returns claiming COVID tax credits they were not entitled to. The four co-defendants received a combined 16 checks totaling $1,295,812.06. The checks were deposited into bank accounts controlled by the defendants or cashed. The total attempted loss was $2,250,423.67.

The defendants also recruited others to participate in this scheme. In exchange for a percentage of the refund, the defendants would electronically file returns on behalf of others. They also assisted some people with establishing a limited liability company and obtaining an EIN. The defendants submitted over 150 Form 941 returns on behalf of others, resulting in an additional total combined attempted and actual loss amount of $15,239,326.17. The total combined attempted and actual loss to federal taxpayers was $17,489,749.80.

“Stopping fraud and protecting taxpayer resources is a central mission for this office and DOJ,” said U.S. Attorney William R. “Will” Keyes. “This multimillion-dollar pandemic fraud was uncovered during Operation Sweet Silence, a coordinated law enforcement effort that dismantled a major criminal gang in Columbus. With our law enforcement partners, we will pursue every lead wherever it goes to ensure justice and safeguard the public.”

“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,” said Special Agent in Charge of FBI Atlanta Marlo Graham. “The FBI will aggressively pursue anyone who exploits national emergencies for profit.”

“These defendants took COVID relief funds meant for businesses working to keep employees on payroll,” said Special Agent in Charge Demetrius Hardeman, IRS Criminal Investigation, Atlanta Field Office. “IRS Criminal Investigation special agents and our federal partners are actively investigating and will continue to hold accountable those who defrauded these programs at a time when the country was most in need of economic relief. Protecting taxpayer funds remains a top priority.”

On April 7, 2026, the Department of Justice announced the creation of the National Fraud Enforcement Division. The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.