Federal authorities have unsealed a superseding indictment charging three Maryland cousins with participating in a tax fraud scheme and, for two of them, a COVID-19 unemployment insurance fraud. The indictment names Daiwor “Mark Brown” Woah-Tee, 52, of Belcamp; Dekwii Woah-Tee, 47, of Baltimore; and Laiworpaye Woah-Tee, 49, of Nottingham.
According to the U.S. Attorney’s Office for the District of Maryland, all three are accused of conspiring to submit false claims by filing fraudulent tax returns from January 2018 through December 2024. Authorities allege that the defendants operated a tax return business where they recruited individuals as customers and collected their personal information under the pretense of preparing legitimate tax filings.
Prosecutors say Daiwor Woah-Tee used this information to file or cause others to file returns with fabricated details about dependents, income, education expenses, and eligibility for the Earned Income Tax Credit. The indictment alleges these actions led to at least $3.5 million in refunds being sought illegally from the IRS. The co-conspirators reportedly directed refund payments into bank accounts or addresses they controlled.
Additionally, Dekwii Woah-Tee and Daiwor Woah-Tee face charges related to wire fraud conspiracy and aggravated identity theft tied to fraudulent unemployment insurance (UI) claims during the COVID-19 pandemic. According to prosecutors, they submitted UI applications using victims’ identities—often without their knowledge—to the Maryland Department of Labor. The funds were then deposited into accounts under their control. Prosecutors estimate that over $550,000 in UI benefits were sought through this alleged scheme.
“These charges are only allegations,” said U.S. Attorney Kelly O. Hayes for the District of Maryland. “Individuals charged by indictment are presumed innocent until proven guilty at a later criminal proceeding.”
The case was announced alongside officials from IRS Criminal Investigation (IRS-CI), U.S. Department of Labor Office of Inspector General (DOL-OIG), and Department of Homeland Security Office of Inspector General (DHS-OIG).
The investigation is part of efforts by the District of Maryland Strike Force—a group established by the U.S. Department of Justice to target large-scale COVID-19 relief fraud across multiple states perpetrated by criminal organizations or transnational actors. The CARES Act was created to provide emergency financial support during the pandemic; law enforcement strike forces use data analysis and interagency collaboration to identify those who allegedly stole pandemic relief funds.
Anyone with information about attempted COVID-19-related fraud can contact federal authorities via phone or online complaint form listed on https://www.justice.gov/disaster-fraud/ncdf-disaster-complaint-form.
U.S. Attorney Hayes commended investigators from IRS-CI, DOL-OIG, and DHS-OIG for their work on this case and acknowledged Assistant U.S. Attorneys John D’Amico and Matthew Phelps as lead prosecutors.
More details about reporting fraud or learning about priorities in Maryland can be found at justice.gov/usao-mdLinks to other government and non-government sites will typically appear with the “external link” icon to indicate that you are leaving the Department of Justice website when you click the link.and justice.gov/usao-md/community-outreach.
