Merrillville Man Sentenced to 30 Months in Prison and Ordered to Pay $883,166.92 in Restitution

HAMMOND - On January 13, 2026, Armon A. Hill, 46 years old, of Merrillville, was sentenced by United States District Court Judge Gretchen S. Lund after pleading guilty to wire fraud, announced United States Attorney Adam L. Mildred.

Hill was sentenced to 30 months in prison, 2 years of supervised release, and ordered to pay $883,166.92 in restitution.

According to documents in the case, between April 2020 and May 2022, Hill submitted a series of fraudulent loan applications under the Covid-19 Paycheck Protection Program and Economic Injury and Disaster Loan programs. Hill's applications contained false information and forged tax documents purporting to show that Hill operated a successful business with multiple employees, when in fact Hill had no such business and had no employees. Based on Hill's fraudulent representations, he received a total of approximately $840,000 in Covid-19 grant and loan funding to which he was not entitled. Hill spent the funds on personal expenses unrelated to any legitimate business activity, including on international travel and high-end retail shopping.

"Armon Hill took advantage of government programs designed to help small businesses survive the Covid-19 pandemic, using hundreds of thousands of taxpayer dollars to fund his own lavish lifestyle," said United States Attorney Mildred. "As this case demonstrates, fraud and abuse of government programs are not tolerated in the Northern District of Indiana."

"At a time when struggling small businesses were depending on emergency relief to survive the economic fallout of COVID-19, Armon Hill chose to exploit a national crisis for personal gain," said Adam Jobes, Special Agent in Charge, IRS Criminal Investigation, Chicago Field Office. "By submitting fraudulent applications to the SBA, he diverted critical taxpayer-funded resources away from legitimate business owners who played by the rules. Pandemic relief funds were not a windfall-they were a lifeline-and abusing them is a federal crime with serious consequences."

This case was investigated by the Internal Revenue Service, Criminal Investigations (IRS-CI). The case was prosecuted by Assistant United States Attorney Zachary D. Heater.