Smallwood Sentenced to 18 Months for COVID-19 Relief and Tax Fraud

Lead Former Eagles running back Wendell Smallwood Jr. received an 18-month federal prison sentence and was ordered to repay $645,000 after pleading guilty to pandemic-era fraud schemes and IRS tax fraud on Sept. 18 in Wilmington, Delaware.

Nut Graf Smallwood, a Super Bowl LII champion with Philadelphia, admitted to orchestrating three separate schemes between 2020 and 2023 that exploited Economic Injury Disaster Loans, Paycheck Protection Program funds and fraudulent tax filings. His case underscores heightened federal scrutiny of COVID-19 relief abuses.

Main Part

Judge Richard G. Andrews imposed the 18-month sentence-below the 33-month term prosecutors sought-while ordering restitution of $645,000 to the U.S. Treasury and Small Business Administration. Smallwood will report to prison in mid-December after completing his bachelor’s coursework at West Virginia University, where he is majoring in criminology.

Fraud Schemes

  • Economic Injury Disaster Loans: Smallwood created three shell companies and misrepresented revenues, expenses and employee counts to obtain roughly $46,400 in loans.
  • Paycheck Protection Program: He submitted fraudulent PPP applications for 13 individuals and his own entities, netting approximately $269,200 and $220,000, respectively, and took kickbacks of $4,000-$12,000 per application.
  • Tax Fraud: He filed false IRS returns for himself and others, securing $110,200 in improper refunds.

Additional Legal Issues During a 2023 raid on his Mullica Hill, New Jersey home, law enforcement seized assault-style weapons and high-capacity magazines. Smallwood faces separate felony charges in New Jersey for illegal weapons possession, with a status conference scheduled later this month.

Background Drafted by the Eagles in 2016 out of West Virginia University, Smallwood played three seasons in Philadelphia, contributing as a reserve running back and kickoff returner on the Super Bowl LII championship team. He later had brief stints with Washington and the Pittsburgh Steelers before his NFL career ended in 2021.