The U.S. Department of Justice announced the sentencing of Rahul Shah, an Illinois businessman, to six years in prison and two years of supervised release for schemes involving bank fraud and COVID-19 pandemic relief fraud, including Paycheck Protection Program (PPP) loans guaranteed by the U.S. Small Business Administration (SBA). The court also ordered restitution of USD 23,226,005. According to court documents and trial evidence, Shah fraudulently obtained more than USD 55 million in commercial loans and lines of credit from federally insured financial institutions using falsified bank statements, overstated revenue figures, and fabricated audited financial statements with forged signatures, and then engaged in monetary transactions with proceeds from the fraud. Separately, he submitted an application for a USD 441,138 SBA-guaranteed PPP loan that significantly overstated payroll expenses, supported by fraudulent Internal Revenue Service documents and the use of stolen identities; IRS Forms 941 submitted to the lender were inconsistent with the company’s tax filings showing significantly lower payroll expenses. Shah was convicted in July 2025 of seven counts of bank fraud, five counts of making false statements to a financial institution, two counts of money laundering, and two counts of aggravated identity theft.