Dekwii Woah-Tee, a 43-year-old resident of Rosedale, Maryland, pleaded guilty in federal court to conspiracy to submit false claims to the Internal Revenue Service, wire-fraud conspiracy, and aggravated identity theft stemming from a multi-year tax and pandemic-relief fraud scheme.
The prosecution operates under the Trump Administration’s Task Force to Eliminate Fraud, as detailed in announcements from U.S. Attorney for the District of Maryland Kelly O. Hayes alongside federal investigative agencies.
Federal Investigators Uncover Multi-Million Dollar Tax and Pandemic Relief Schemes
Court documents outline a conspiracy spanning from January 2018 through December 2024. During this period, Dekwii Woah-Tee and his co-conspirators operated a tax-return business that recruited customers, gathered their personal identifiable information, and filed fraudulent Form 1040 tax returns with the IRS. These filings included fabricated figures regarding taxpayer income, dependents, education expenses, and Earned Income Tax Credit eligibility. The co-conspirators directed treasury checks and bank deposits to controlled addresses and accounts, successfully extracting at least $3.5 million in unauthorized tax refunds.
In addition to the tax fraud, justice.gov reported that Dekwii Woah-Tee executed a parallel scheme exploiting Unemployment Insurance (UI) benefits during the COVID-19 pandemic. Working alongside co-conspirator Daiwor Woah-Tee—who entered his own guilty plea in June 2026—the pair submitted fraudulent UI applications to the Maryland Department of Labor on behalf of victims, frequently without the knowledge of the individuals whose identities were used. This scheme funneled over $550,000 in pandemic relief funds into accounts controlled by the defendants.
Financial Restitution and Potential Sentencing Outcomes
As part of the plea agreement, Dekwii Woah-Tee consented to substantial financial forfeitures and restitution orders. He agreed to pay $3.5 million in restitution to the Internal Revenue Service and at least $550,000 to the Maryland Department of Labor, alongside a forfeiture of approximately $250,000. For related charges involving his co-conspirator Daiwor Woah-Tee, the irs.gov report noted a separate forfeiture agreement of approximately $4 million.
Federal sentencing guidelines establish maximum statutory penalties for these offenses: up to 10 years in prison for conspiracy to submit false claims to the IRS, up to 20 years for wire-fraud conspiracy regarding UI benefits, and a mandatory two-year sentence for aggravated identity theft. Actual prison terms are determined by a federal district court judge after evaluating statutory factors and sentencing guidelines.
Federal Agencies Investigate Pandemic Fraud Conspiracy
The case is being handled by Assistant U.S. Attorneys Jared W. Murphy and Matthew P. Phelps. Investigations were conducted by the Internal Revenue Service – Criminal Investigation (IRS-CI) Washington D.C. Field Office, the U.S. Department of Labor Office of Inspector General (DOL-OIG), and the Department of Homeland Security Office of Inspector General (DHS-OIG).
This prosecution forms part of a broader federal initiative. On April 7, the Department of Justice established the National Fraud Enforcement Division to target fraud against federal benefit programs under the Task Force to Eliminate Fraud, chaired by Vice President J.D. Vance. The District of Maryland Strike Force remains active as one of five nationwide interagency teams investigating large-scale pandemic relief fraud connected to the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Contraindications and When to Consult Legal Authorities
Reports regarding attempted COVID-19 relief fraud or identity exploitation can be submitted to the Department of Justice’s National Center for Disaster Fraud (NCDF) Hotline at 866-720-5721 or via the NCDF Web Complaint Form. Local resources and reporting channels for the District of Maryland are maintained through the U.S. Attorney’s Office fraud reporting portal.
References
- U.S. Department of Justice – Maryland Man Pleads Guilty to Tax and COVID-Fraud Conspiracy (justice.gov)
- Internal Revenue Service – Criminal Investigation Press Release (irs.gov)
- U.S. Attorney’s Office for the District of Maryland – District Priorities and Resources (justice.gov/usao-md)
