Rudin’s brother, Quin Ngoc Rudin, and Seir Havana have already pleaded guilty to preparing and filing false income tax returns for at least nine professional athletes.

The fraudulent returns were prepared for the athletes from June 2019 through 2021. The conspirators fabricated personal expenses and businesses losses and told the athletes they could amend prior-year returns to correct purported errors made by the previous preparers to obtain additional refunds with Mana charging a fee of 30-percent of any refund received.

The conspirators also applied for PPP loans for small businesses that were shell companies employing few or no employees that they controlled and for business entities controlled by others. They were described as having “grossly inflated” the number of employees and monthly payroll costs used in the loan application and created fake tax returns to support these. They charged 30 percent of the value of the loan received for processing the applications.

The government seized more than $11.8 million in PPP loan proceeds from bank accounts the defendants controlled, Havana also surrendered cashier’s checks of about $5.6 million, a portion of the fees charge the athletes and apportion of those charge for obtaining the loans. 

The total loss to the government was more than $25 million