Maryland Cousins Charged in Multi-Million Dollar Tax and Unemployment Fraud Scheme

A superseding indictment has been unsealed, detailing charges against three cousins from Maryland for their alleged involvement in a sophisticated tax fraud operation and a scheme to unlawfully obtain unemployment insurance benefits during the COVID-19 pandemic. According to the U.S. Attorney’s Office for the District of Maryland, the indictment charges Daiwor “Mark Brown” Woah-Tee, 52, of Belcamp; Dekwii Woah-Tee, 47, of Baltimore; and Laiworpaye Woah-Tee, 49, of Nottingham, with conspiracy to submit false claims to the government.

The charges extend beyond conspiracy, with Daiwor Woah-Tee and Dekwii Woah-Tee also facing accusations of wire fraud conspiracy, wire fraud, and aggravated identity theft. These additional charges stem from allegations that they defrauded the pandemic-related unemployment insurance program. The scheme, which allegedly began as early as January 2018 and continued until December 2024, involved the intentional filing of fraudulent tax returns with the Internal Revenue Service (IRS) to secure undeserved refunds.

Evidence suggests the trio operated a tax return preparation business where they recruited individuals and obtained their personal and financial information. This information was then allegedly used to file false tax returns with fabricated details concerning dependents, income, educational expenses, and eligibility for credits such as the Earned Income Tax Credit. The indictment alleges that the defendants orchestrated the deposit of fraudulent tax refunds into bank accounts they controlled and directed the delivery of treasury checks to addresses under their command. Through this alleged tax fraud, the conspirators are accused of illegally obtaining at least $3.5 million in refunds to which they were not entitled.

In addition to the tax fraud, Dekwii Woah-Tee and Daiwor Woah-Tee are accused of a separate scheme to exploit the unemployment insurance system during the COVID-19 pandemic. The indictment states that they submitted unemployment insurance applications to the Maryland Department of Labor on behalf of victims, often without the victims’ knowledge. These applications falsely asserted eligibility for unemployment benefits. The funds disbursed by the Maryland Department of Labor were allegedly deposited into bank accounts controlled by the defendants, who then converted the funds for their personal use. This unemployment fraud scheme is reported to have sought over $550,000 in benefits.

The indictment serves as an accusation, and all individuals charged are presumed innocent until proven guilty in a court of law. The District of Maryland Strike Force, one of five established by the Department of Justice nationwide, is investigating and prosecuting this case. These strike forces are designed to target large-scale fraud related to pandemic relief, including funds distributed under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which was enacted to provide financial assistance to Americans affected by the pandemic. The strike force initiative utilizes interagency collaboration and data-driven analysis to identify and prosecute those who allegedly stole pandemic relief funds.

Individuals with information regarding attempted fraud related to COVID-19 can report it by contacting the Department of Justice’s National Center for Disaster Fraud (NCDF) Hotline at 866-720-5721 or by submitting a complaint through the NCDF Web Complaint Form. The U.S. Attorney’s Office for the District of Maryland has commended the investigative efforts of the Internal Revenue Service – Criminal Investigation (IRS-CI), the U.S. Department of Labor-Office of Inspector General (DOL-OIG), and the Department of Homeland Security (DHS-OIG) in this matter.

Article by Mel Anara, based upon information from the U.S. Attorney’s Office for the District of Maryland.

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