05/27/2026
A federal jury has convicted two out-of-state residents for their roles in a nationwide pandemic relief fraud scheme that prosecutors said generated more than $9.1 million in disaster-relief loans for businesses across the country.
The U.S. Attorney’s Office for the District of Delaware announced Wednesday that Devlon Porter, 51, of South Carolina, and Amber Baldwin, 56, of Oregon, were found guilty following a jury trial tied to fraudulent Paycheck Protection Program loan applications submitted during the COVID-19 pandemic.
According to prosecutors, Porter conspired with Jady Solano, a Wilmington tax preparer, to submit fraudulent PPP loan applications on behalf of companies that did not have legitimate employees or payrolls. Evidence presented at trial showed the applications falsely claimed the businesses maintained annual payrolls exceeding $1 million and relied on fabricated tax documents. Authorities said Porter received more than $287,000 in improper loan disbursements, paid Solano more than $50,000 in kickbacks, and failed to repay the loans. The jury convicted Porter of conspiracy to commit bank fraud and conspiracy to commit money laundering.
Prosecutors said Baldwin received more than $280,000 after Solano submitted a PPP application claiming a shell company she owned had an annual payroll of more than $1 million. Like Porter’s filings, Baldwin’s application allegedly relied on false tax records. Authorities said Baldwin never repaid the loan proceeds and paid more than $95,000 in kickbacks to co-conspirators. She was convicted of conspiracy to commit money laundering.
U.S. Attorney Benjamin L. Wallace said the defendants exploited a program intended to provide financial support to workers and small businesses during the pandemic. Federal officials with the FBI and IRS Criminal Investigation said the convictions reflect continued efforts to investigate and prosecute fraud involving government relief programs.
Porter faces up to 30 years in federal prison on the bank fraud conspiracy conviction and up to 20 years on the money laundering conspiracy conviction. Baldwin faces a maximum penalty of 20 years in prison. Sentencing will be determined by a federal judge following consideration of federal sentencing guidelines and statutory factors.