CPA pleads guilty in Oakes Farms federal fraud probe 

Alfie Oakes’ longtime accountant has pleaded guilty to conspiracy for “blindly signing” and certifying federal documents, becoming the eighth defendant to cooperate in an ongoing fraud investigation into Oakes Farms, its suppliers, harvesters and employees. 

Thomas Unsworth, 75, an East Naples CPA and decorated Vietnam veteran, entered his plea Jan. 27 before U.S. Magistrate Judge Eric Rice to two counts of conspiracy to commit an offense against the United States. Prosecutors said his actions enabled farmers and others to obtain “at least $2 million” in government funding. 

Unsworth was represented by defense attorney Lee Hollander, who declined to comment after the hearing except to say: “He made no money off of this, zero. He did it as a friend.” 

Oakes has not been charged and is not named in the plea agreement, except as Co-conspirator 1, one of several designations prosecutors have used to refer to him and Oakes Farms Food & Distribution Services in other plea agreements. Those agreements also reference Entity 1 and Farm Enterprise 1, which own farming, packing, shipping, retail, food-service and seafood distribution businesses in Southwest Florida. Unsworth’s plea agreement says Co-conspirator 1 was his friend and client. 

Oakes and his attorney have not responded to requests for comment. 

Assistant U.S. Attorney Chelsey Hanson told the judge the government has not yet totaled the proceeds received by all conspirators, but said it was “at least” $2 million. Several businesses, now dissolved, were set up to receive government funds, according to plea agreements. 

Unsworth admitted that from about May 2020 through May 2024, he conspired with others to defraud federal programs by signing false certifications that were submitted to the government to fraudulently obtain benefits. 

The initial certifications, CCC-942 forms — Certification of Income from Farming, Ranching, and Forestry — were tied to the Coronavirus Food Assistance Program. The forms required Unsworth to certify that for any person or entity with an average adjusted gross income above $900,000, at least 75% came from farming, ranching or forestry operations. 

“When Unsworth was first asked to sign the CCC-942 certifications, he asked for documentation to support them,” Hanson told the judge. “At this point, Co-conspirator 1 asked Unsworth to sign the certifications without being provided any supporting documentation.” 

Hanson said Unsworth signed the forms “out of loyalty” to his friend and client, despite lacking assurances the individuals or businesses met eligibility requirements. 

One false CCC-942 was submitted by Co-conspirator 2, who owns a farming operation and produce wholesale and distribution company in New Jersey. Oakes Farms’ website shows the company signed a production partnership with M. D’Ottavio Produce Inc. in Vineland, New Jersey. Florida’s Sunbiz records show D’Ottavio Florida Farms LLC was incorporated in Florida in 2015, and the company’s website says it farms 400 acres in Immokalee. Michael D’Ottavio did not return an email seeking comment. 

Hanson said Co-conspirator 2 did not meet the income threshold but received $500,000 in CFAP proceeds after Unsworth signed the certification. 

From fall 2022 through spring 2024, Hanson said, Unsworth signed additional false certifications under the Emergency Relief Program. Those FSA-510 forms allowed applicants to bypass a $125,000 payment cap and receive up to $900,000 if a CPA certified that 75% of income came from qualifying agricultural operations. 

On July 21, 2023, Unsworth signed “multiple false FSA-510s” involving Co-conspirator 2, resulting in $1,499,576.92 in improper ERP Phase 2 payments, Hanson said. 

In May 2024, Co-conspirator 1 approached Unsworth about signing more certifications for a new round of ERP funding. On May 28, 2024, Unsworth signed 24 blank FSA-510 forms. 

“Unsworth did nothing to ensure that the blank certifications that he signed were going to be submitted on behalf of individuals and entities who met the criteria outlined in the certifications,” Hanson said, adding payments were halted due to the ongoing federal investigation. 

Unsworth admitted he knew the certifications he was “blindly signing without supporting documentation” enabled people and businesses to receive “fraudulent government benefits.” 

The charges carry a maximum sentence of five years in federal prison, a $250,000 fine, or twice the gross loss caused by the offense, whichever is greater, plus up to three years of supervised release. U.S. District Judge Sheri Polster Chappell will sentence him at a later date. 

Rice also warned Unsworth the plea could lead to immediate disciplinary action, including revocation or suspension of his CPA license. Unsworth said he had retired and surrendered his license, although state records still list it as active. 

“Even though you may not have received north of $2 million, you’re agreeing to pay that back,” Rice told Unsworth. 

“I’m going to find it hard to do, but yes,” Unsworth replied. 

Unsworth and his wife declined to comment as they left the courthouse. 

His plea follows recent sentencings in the case. On Jan. 12, Chappell sentenced former Oakes Farms dairy employee Felipe Muñoz, who owned the now-defunct Hurricane Harvesting of SWF Inc., which did harvesting work at Oakes Farms, to two concurrent 15-month federal prison terms, followed by a year of supervised release. Muñoz must also repay $412,993.49. 

Two others, Marcelino DeLeon Jr., owner of LD Harvesting Inc., and Jacinto “Jay” Luna, president of the dissolved South Flo Harvesting Inc., began serving their sentences in November.