Please E-mail suggested additions, comments and/or corrections to Kent@MoreLaw.Com.
Help support the publication of case reports on MoreLaw
United States of America v. Christopher Upshaw, aka “Troub”
Date: 02-10-2026
Case Number: 25-cr-00024
Judge: Clay Land
Court: United States District Court for the Southern District of Georgia (Muscogee County)
Plaintiff's Attorney: United States District Attorney's Office in Columbus
Defendant's Attorney:
Click Here For The Best Columbus Criminal Defense Lawyer Directory
Description:
Columbus, Georgia, criminal defense lawyer represented the Defendant charged with mail fraud.
Christopher Upshaw, aka “Troub,” 26, of Columbus, and co-defendants Johnathon Swift, aka “JB,” aka “John Boy,” 34; Dontavis Williams, aka “Turk,” 41; and Donterious Sparks, 37, all of Columbus, were accused for engaging in mail fraud.
“The defendants devised a scheme to illegally obtain millions of dollars in COVID tax credits intended for honest business owners working to sustain their companies and employees during the pandemic, not for fraudsters seeking luxury cars and other indulgences,” said U.S. Attorney William R. “Will” Keyes. “Our office will continue working with our federal law enforcement partners to identify those who cheat taxpayers and ensure they are held accountable.”
"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 Peter Ellis, Acting Special Agent in Charge of FBI Atlanta “The FBI will aggressively pursue anyone who exploits national emergencies for profit."
“By pleading guilty to one count of mail fraud, Christopher Upshaw has admitted to unlawfully obtaining funds intended to support legitimate economic recovery efforts,” said Assistant Special Agent in Charge, Lisa Fontanette, IRS Criminal Investigation, Atlanta Field Office. “Protecting taxpayer dollars remains a top priority for IRS Criminal Investigation.”
According to filed court documents and statements made in court, Upshaw registered DOPE! Apparel, LLC with the Georgia Secretary of State’s office on June 26, 2022. 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 years 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 number. 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.
The case was investigated by the FBI and the IRS.
Deputy Criminal Chief Veronica Hansis is prosecuting the case for the Government.
Christopher Upshaw, aka “Troub,” 26, of Columbus, and co-defendants Johnathon Swift, aka “JB,” aka “John Boy,” 34; Dontavis Williams, aka “Turk,” 41; and Donterious Sparks, 37, all of Columbus, were accused for engaging in mail fraud.
“The defendants devised a scheme to illegally obtain millions of dollars in COVID tax credits intended for honest business owners working to sustain their companies and employees during the pandemic, not for fraudsters seeking luxury cars and other indulgences,” said U.S. Attorney William R. “Will” Keyes. “Our office will continue working with our federal law enforcement partners to identify those who cheat taxpayers and ensure they are held accountable.”
"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 Peter Ellis, Acting Special Agent in Charge of FBI Atlanta “The FBI will aggressively pursue anyone who exploits national emergencies for profit."
“By pleading guilty to one count of mail fraud, Christopher Upshaw has admitted to unlawfully obtaining funds intended to support legitimate economic recovery efforts,” said Assistant Special Agent in Charge, Lisa Fontanette, IRS Criminal Investigation, Atlanta Field Office. “Protecting taxpayer dollars remains a top priority for IRS Criminal Investigation.”
According to filed court documents and statements made in court, Upshaw registered DOPE! Apparel, LLC with the Georgia Secretary of State’s office on June 26, 2022. 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 years 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 number. 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.
The case was investigated by the FBI and the IRS.
Deputy Criminal Chief Veronica Hansis is prosecuting the case for the Government.
Outcome:
The Defendants elected to plead guilty.
Plaintiff's Experts:
Defendant's Experts:
Comments:
About This Case
What was the outcome of United States of America v. Christopher Upshaw, aka “Tr...?
The outcome was: The Defendants elected to plead guilty.
Which court heard United States of America v. Christopher Upshaw, aka “Tr...?
This case was heard in United States District Court for the Southern District of Georgia (Muscogee County), GA. The presiding judge was Clay Land.
Who were the attorneys in United States of America v. Christopher Upshaw, aka “Tr...?
Plaintiff's attorney: United States District Attorney's Office in Columbus. Defendant's attorney: Click Here For The Best Columbus Criminal Defense Lawyer Directory.
When was United States of America v. Christopher Upshaw, aka “Tr... decided?
This case was decided on February 10, 2026.