Manchester Square Resident Pleads Guilty to Nine-Million-Dollar Relief Fraud
A South Los Angeles man faces up to 20 years in federal prison after pleading guilty to a fraudulent scheme that siphoned more than $9.3 million from an Internal Revenue Service pandemic relief program, the United States Attorney’s Office for the Central District of California reported.
Darrick Wynell Brazier, 58, entered his plea to one count of mail fraud. The prosecution centers on the abuse of refundable employment tax credits authorized under the Family First Coronavirus Response Act. The legislation was designed to reimburse businesses for wages paid to employees who took sick or family leave due to COVID-19 isolation and quarantine orders. Instead of aiding struggling workers, Brazier utilized tax-filing software to submit fictitious claims for nonexistent personnel.
Brazier Used Shell Companies to Claim Fake Tax Refunds
Between July 2022 and December 2023, Brazier used electronic filing platforms to transmit fraudulent Forms 941. These documents falsely stated quarterly wage disbursements for entities that existed solely on paper. Court records identify two primary shell companies registered under Brazier’s control: DWB Holdings LLC and Brazier Transportation. As the designated signer on these tax returns, Brazier requested substantial overpayment refunds from the Treasury.
The Internal Revenue Service processed the requests and mailed United States Treasury checks directly to Brazier based on these fabricated representations. Beyond his own paper entities, Brazier expanded the operation by preparing fraudulent filings for at least six client-owned businesses that were similarly ineligible for the relief funds.
Brazier Received over 1 Million Dollars in Client Kickbacks
Clients who successfully received unauthorized Treasury checks through Brazier’s intervention funneled financial kickbacks back to him. These payments were distributed via cashier’s checks directed to Brazier personally, to his corporate entities, or to designated third-party nominees. Investigators established that Brazier amassed $1,096,096 in illicit kickbacks from these six business clients alone.
In total, the combined fraudulent applications submitted by Brazier on behalf of his own enterprises and his clients sought approximately $11,514,618 in tax refunds. The IRS disbursed $9,336,130 of that requested total. Plea documents confirm that Brazier failed to report any of this unlawful income on his federal tax returns.
| Fraud Component | Entities Involved | Financial Scope |
|---|---|---|
| Direct Shell Companies | DWB Holdings LLC, Brazier Transportation | Portion of $9,336,130 paid out |
| Total Scheme Output | Multiple entities | $11,514,618 sought; $9,336,130 paid |
Judge Schedules Sentencing Hearing for February 2027
United States District Judge Michael W. Fitzgerald scheduled a February 24, 2027, sentencing hearing for Brazier, at which point the defendant faces a statutory maximum sentence of 20 years in federal prison. IRS Criminal Investigation continues to spearhead the inquiry into the network, with Assistant United States Attorney Haoxiaohan H. Cai of the Major Frauds Section prosecuting the case.
