Baltimore, Maryland, January 21, 2026
Three cousins from Maryland have been indicted for a multi-million dollar tax and pandemic relief fraud scheme. The charges include conspiracy to commit fraud, wire fraud, and aggravated identity theft, primarily involving fraudulent tax returns and unemployment claims during the COVID-19 pandemic. The case highlights the ongoing fight against exploitative practices during national crises.
Baltimore, MD – Three Maryland Cousins Charged in Multi-Million Dollar Tax and Pandemic Relief Fraud Scheme
Baltimore, MD – Three Maryland cousins have been charged in a multi-million dollar tax and pandemic relief fraud scheme. The U.S. Attorney’s Office for the District of Maryland announced on January 20, 2026, the unsealing of a superseding indictment against 52-year-old Daiwor Woah-Tee of Belcamp, 47-year-old Dekwii Woah-Tee of Baltimore, and 49-year-old Laiworpaye Woah-Tee of Nottingham. The charges include conspiracy to submit false and fraudulent claims, wire fraud conspiracy, wire fraud, and aggravated identity theft.
Details of the Fraudulent Activities
The indictment alleges that from January 2018 to December 2024, the trio operated a tax preparation business where they recruited clients and used their personal information to file fraudulent federal income tax returns. These returns contained fabricated details about income, dependents, education expenses, and Earned Income Tax Credit eligibility, seeking at least $3.5 million in illegal refunds. The fraudulent refunds were directed into bank accounts or mailed to addresses controlled by the co-conspirators.
Additionally, between Daiwor and Dekwii Woah-Tee, the defendants are accused of filing fraudulent unemployment insurance applications with the Maryland Department of Labor during the COVID-19 pandemic. These applications were often filed using victims’ identities without their knowledge, resulting in over $550,000 in fraudulently obtained benefits used for personal gain.
Investigation and Legal Proceedings
The investigation was a collaborative effort involving the IRS Criminal Investigation (IRS-CI), the Department of Labor Office of Inspector General (DOL-OIG), and the Department of Homeland Security Office of Inspector General (DHS-OIG). U.S. Attorney Kelly O. Hayes emphasized the commitment to prosecuting those who exploit national crises for personal gain. The charges are allegations, and all defendants are presumed innocent unless and until proven guilty in court.
Background on the CARES Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted in March 2020 to provide emergency financial assistance to Americans suffering from the economic effects of the COVID-19 pandemic. The act included expanded eligibility for unemployment insurance benefits and increased benefits through various programs, such as the Pandemic Unemployment Assistance Program (PUA), Federal Pandemic Unemployment Compensation (FPUC), and the Lost Wages Assistance Program (LWAP).
Recent Related Cases in Maryland
Maryland has seen several similar cases in recent years. In October 2024, federal inmate Jonathan Henry was sentenced to over eight years for a scheme to fraudulently obtain more than $1.8 million in COVID-19 CARES Act unemployment insurance benefits. In December 2024, Melvin Thompson Jr. pleaded guilty to fraudulently filing COVID-19 CARES Act loans and tax fraud. These cases highlight the ongoing efforts to address and prosecute pandemic-related fraud in the state.
Potential Penalties
If convicted, the defendants face significant penalties, including substantial fines and imprisonment. The exact sentences will depend on the specific charges and the court’s findings. The case underscores the importance of vigilance and integrity in the administration of pandemic relief programs.
Conclusion
The indictment of the Woah-Tee cousins serves as a reminder of the critical need for oversight and accountability in the distribution of pandemic relief funds. Authorities continue to monitor and investigate fraudulent activities to ensure that resources intended for those in need are not misused.
FAQ
What are the charges against the three Maryland cousins?
The three Maryland cousins have been charged with conspiracy to submit false and fraudulent claims, wire fraud conspiracy, wire fraud, and aggravated identity theft.
What fraudulent activities did they allegedly engage in?
They allegedly operated a tax preparation business where they filed fraudulent federal income tax returns seeking at least $3.5 million in illegal refunds and filed fraudulent unemployment insurance applications with the Maryland Department of Labor during the COVID-19 pandemic, resulting in over $550,000 in fraudulently obtained benefits.
Who conducted the investigation into these fraudulent activities?
The investigation was a collaborative effort involving the IRS Criminal Investigation (IRS-CI), the Department of Labor Office of Inspector General (DOL-OIG), and the Department of Homeland Security Office of Inspector General (DHS-OIG).
What is the CARES Act?
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted in March 2020 to provide emergency financial assistance to Americans suffering from the economic effects of the COVID-19 pandemic. It included expanded eligibility for unemployment insurance benefits and increased benefits through various programs.
What are the potential penalties if convicted?
If convicted, the defendants face significant penalties, including substantial fines and imprisonment. The exact sentences depend on specific charges and court findings.
Key Features of the Case
| Feature | Details |
|---|---|
| Defendants | Daiwor Woah-Tee (52), Dekwii Woah-Tee (47), Laiworpaye Woah-Tee (49) |
| Location | Baltimore, Maryland |
| Charges | Conspiracy to submit false and fraudulent claims, wire fraud conspiracy, wire fraud, aggravated identity theft |
| Fraudulent Activities | Filed fraudulent federal income tax returns seeking at least $3.5 million in illegal refunds; filed fraudulent unemployment insurance applications with the Maryland Department of Labor during the COVID-19 pandemic, resulting in over $550,000 in fraudulently obtained benefits |
| Investigation Agencies | IRS Criminal Investigation (IRS-CI), Department of Labor Office of Inspector General (DOL-OIG), Department of Homeland Security Office of Inspector General (DHS-OIG) |
| CARES Act | Enacted in March 2020 to provide emergency financial assistance to Americans suffering from the economic effects of the COVID-19 pandemic; included expanded eligibility for unemployment insurance benefits and increased benefits through various programs |
| Potential Penalties | Significant fines and imprisonment; exact sentences depend on specific charges and court findings |
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