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Delaware Jury Convicts Two in $9.1 Million PPP Fraud Scheme

A federal grand jury in Wilmington, Delaware, had previously returned indictments against Devlon Porter, a South Carolina resident, and Amber Baldwin, an Oregon resident, on charges arising from a coordinated scheme to exploit Paycheck Protection Program funds during the COVID-19 pandemic [1]. The case proceeded to trial before the United States District Court for the District of Delaware on charges of conspiracy to commit bank fraud and conspiracy to commit money laundering [1].

On May 21, 2026, the jury returned guilty verdicts against both defendants [1]. Porter was convicted on both counts, conspiracy to commit bank fraud and conspiracy to commit money laundering [1][2]. Baldwin was convicted on the money laundering conspiracy count [1][2]. Prosecutors established that Porter and Baldwin submitted fraudulent PPP loan applications on behalf of businesses that had no actual employees, supporting those applications with fabricated tax documents to obtain approximately $9.1 million in pandemic relief funds [1][2]. The scheme involved participants operating across multiple states, with neither defendant located in Delaware, reflecting the geographic reach that federal pandemic enforcement actions have repeatedly encountered [1].

Both defendants face statutory maximum sentences on the conspiracy counts, though no sentencing date has been publicly scheduled as of the verdict date [1]. The Justice Department's U.S. Attorney's Office for the District of Delaware, through prosecutor Bryan C. Williamson, handled trial for the government [1]. The convictions are part of a continued federal enforcement push targeting fraudulent PPP applications submitted during the pandemic relief period, a category of prosecution that has produced cases across multiple districts since 2020 [1][2].

References

[1]U.S. Department of Justice – District of Delaware. (2026, May 21). Federal Jury Convicts Two Out-of-State Residents in Pandemic Relief Fraud Scheme. https://www.justice.gov/usao-de/pr/federal-jury-convicts-two-out-state-residents-pandemic-relief-fraud-scheme
[2]Townhall. (2026, May 28). Federal Jury Convicts Two in $9.1 Million COVID Relief Fraud Scheme. https://townhall.com/tipsheet/scott-mcclallen/2026/05/28/federal-jury-convicts-two-in-91-million-covid-relief-fraud-scheme-n2676834

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