Federal Jury Convicts Two Out-of-State Residents in Pandemic Relief Fraud Scheme

WILMINGTON, Del. - On May 21, 2026, a federal jury convicted a South Carolina man and an Oregon woman for their roles in a fraud scheme that generated more than $9.1 million in disaster-relief loans for dozens of businesses across the country.

According to court documents and evidence presented at trial, Devlon Porter, 51, conspired with Jady Solano, a Wilmington tax preparer, to submit fraudulent applications for Paycheck Protection Program (PPP) loans. The PPP was a COVID-19 relief program designed to safeguard jobs during the pandemic. Porter paid Solano to prepare two applications on behalf of companies that had no actual employees. The applications falsely claimed that the companies maintained substantial annual payrolls exceeding $1 million and relied on fabricated tax forms. As a result of the scheme, Porter received over $287,000 in wrongful disbursements, paid Solano more than $50,000 in kickbacks, and never repaid the loans. The jury convicted Porter of conspiracy to commit bank fraud and conspiracy to commit money laundering.

Amber Baldwin, 56, received over $280,000 after Solano submitted a PPP loan application falsely claiming a shell company she owned had an annual payroll exceeding $1 million. Like Porter's applications, Baldwin's submission relied on false tax documents. Baldwin never repaid her loan and paid over $95,000 in kickbacks to co-conspirators. The jury convicted Baldwin of conspiracy to commit money laundering.

"The Paycheck Protection Program was designed to provide an economic lifeline to American workers and small businesses during a historic crisis," said Benjamin L. Wallace, U.S. Attorney for the District of Delaware. "Instead of using these emergency funds for their intended purpose, Devlon Porter and Amber Baldwin exploited a public-relief program to line their own pockets. This verdict demonstrates that those who attempt to defraud federal programs will be held accountable. We remain deeply committed to protecting taxpayer dollars, and we thank our partners at the FBI and IRS Criminal Investigation for their exceptional work in dismantling this nationwide scheme."

"I am proud of the diligent investigative work which led to these convictions," said FBI Baltimore Special Agent in Charge Jimmy Paul. "Devlon Porter, Amber Baldwin and their co-conspirators stole from American taxpayers, treating pandemic relief like a personal slush fund. The FBI will continue to work with our partners to identify, investigate and hold accountable criminals defrauding critical government programs and abusing public trust."

"Devlon Porter and Jady Solano deliberately carried out a scheme to defraud a program that was designed to assist people during the pandemic," said Philadelphia Field Office Special Agent in Charge Yury Kruty. "This verdict serves as a warning to others that IRS-CI and our law enforcement partners stand ready to investigate those who attempt to fleece the government."

Porter faces a maximum penalty of 30 years in prison for his bank-fraud conspiracy conviction and a maximum penalty of 20 years in prison for his money-laundering conspiracy conviction. Baldwin faces a maximum penalty of 20 years in prison. Actual sentences for federal crimes are typically less than the maximum penalties. A federal district court judge will determine any sentence after taking into account the U.S. Sentencing Guidelines and other statutory factors.

Agents of the Internal Revenue Service, Criminal Investigation, and the FBI Baltimore Field Office's Wilmington Resident Agency investigated the case. U.S. Attorney Wallace and Assistant U.S. Attorney Bryan C. Williamson prosecuted the case.

A copy of this press release is located on the website of the U.S. Attorney's Office for the District of Delaware. Related court documents and information are located on the website of the District Court for the District of Delaware or on PACER by searching for Case No. 1:24-cr-109-JLH.

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