Oregon COVID Relief Fraud Case Involved False Tax Documents and $3 Million in Credits

A 55-year-old Sherwood man, who pleaded guilty to conspiring to defraud the United States of millions of dollars, is facing five years behind bars and a quarter-million-dollar fine.

According to the Oregon District U.S. Attorney’s Office, Adam Starling will be sentenced on August 26 before a U.S. district court judge following his guilty plea on May 13, 2026.

He Helped Create False Tax Documents

Together with his brother David Starling (61) and Benjamin Young (39), both of Utah, Adam Starling helped create false tax documents in which the trio fraudulently reported to the IRS that they had paid more than $4 million in wages to employees of eight companies they owned or controlled in 2020 and 2021.

The trio also submitted false tax documents in support of COVID-19 relief benefit claims offered by the IRS and the Small Business Administration (SBA) to assist companies and employees affected by the pandemic.

The trio fraudulently obtained $3 million in tax credits and $200,000 in Payroll Protection Loans, which were based on false statements.

A civil forfeiture action is currently pending, filed by the U.S. Attorney’s Office for the District of Oregon.

The action alleges that Benjamin Young used fraudulently obtained funds to purchase commercial space and a condominium.

The civil forfeiture action centers on the $3.5 million purchase of commercial space in a building in Provo, Utah. Prosecutors allege Young used funds from a COVID-benefit fraud scheme to help finance the transaction.

The case was investigated by the IRS Criminal Investigation team and the SBA Office of Inspector General. Prosecutors are Assistant U.S. Attorneys Christopher Cardani and Meredith Bateman. Oregon District U.S. Attorney Scott E. Bradford announced.