Hayden O’Byrne United States Attorney for the Southern District of Florida | The Florida Bar
Yesterday, Tramaine Liptrot, a 43-year-old police officer from the City of Miami Police Department, admitted guilt to wire fraud related to fraudulent applications for Paycheck Protection Program (PPP) loans. The total amount involved exceeded $200,000. Liptrot entered his guilty plea before U.S. District Judge Beth Bloom in Miami.
During the hearing, it was revealed that Liptrot was not only a police officer but also the owner and President of Liptrots Tax Services L.L.C. With assistance from an associate, he secured two PPP loans under false pretenses using this company.
On June 22, 2020, Liptrot submitted a fraudulent PPP loan application claiming an average monthly payroll of $36,700 for four employees at Liptrots Tax. He supported this with a fake IRS Form 944 indicating payments of $440,397 in 2019. This resulted in obtaining approximately $91,750 in loan proceeds.
A second fraudulent application was submitted on March 3, 2021. It claimed an average monthly payroll of $43,369 and included another falsified IRS Form 944 showing wages paid totaling $496,428 in 2020. This led to acquiring about $108,422 from another SBA-approved lender.
Liptrot is set for sentencing on August 6, 2025. He faces up to 20 years in prison.
The guilty plea announcement came from U.S. Attorney Hayden P. O’Byrne for the Southern District of Florida; Brett D. Skiles from FBI Miami; and Amaleka McCall-Brathwaite from the SBA Office of Inspector General's Eastern Region.
The investigation was conducted by FBI Miami’s Area Corruption Task Force and SBA-OIG with prosecution led by Assistant U.S. Attorney Edward N. Stamm and asset forfeiture handled by Assistant U.S. Attorney Gabrielle Raemy Charest-Turken.
The CARES Act established financial aid during the COVID-19 pandemic through programs like PPP loans to support small businesses facing economic challenges due to the pandemic's impact.
In May 2021, the COVID-19 Fraud Enforcement Task Force was formed by the Attorney General to address pandemic-related frauds more effectively across various government agencies.
Additionally, in September 2022, the Southern District of Florida’s U.S. Attorney’s Office was chosen as one of three national COVID-19 Fraud Strike Force Teams aiming to combat financial fraud related to COVID-19 relief efforts.
Reports on attempted COVID-19 fraud can be made via the Department of Justice’s National Center for Disaster Fraud Hotline or their online complaint form.
Further details regarding court documents can be accessed through the Southern District of Florida's website or PACER under case number 23-cr-20155.
