Birmingham father, son indicted on loan fraud, tax evasion charges

BIRMINGHAM, Ala. (WBRC) – Alabama Attorney General Steve Marshall announced that a Birmingham father and son have been indicted on charged related to alleged Paycheck Protection Program (PPP) loan fraud and tax evasion.

Sebastian Alexander Carrillo, 54, a clerk with the Jefferson County Sheriff’s Office and former Battalion Chief of Birmingham Fire and Rescue, was served with his indictment Friday afternoon, Jan. 9, at the Jefferson County Jail. He posted a $20,000 bond.

Marshall’s office says Carillo’s son, Sebastian Alexander Gideon, 27, also was served with an indictment Friday afternoon at the same location and posted an identical bond.

The indictments resulted from a joint investigation by the attorney general’s office and the Alabama Department of Revenue. Marshall’s Special Prosecutions Division presented evidence to a Jefferson County grand jury on Dec. 9, 2025.

According to Marshall’s office, Carillo faces one county of first-degree theft by deception for allegedly obtaining $20,415 from PPP under false pretenses. He also faces three counts of attempting to evade or defeat income tax on unreported income for tax years 2020, 2021 and 2022…

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