A Silver Spring woman has pleaded guilty in federal court to charges related to an unemployment insurance fraud scheme. Elizabeth Maria Ceballos, 49, admitted to conspiracy to commit wire fraud and aggravated identity theft.
The announcement was made by Kelly O. Hayes, U.S. Attorney for the District of Maryland, along with Inspector General Anthony P. D’Esposito of the U.S. Department of Labor – Office of Inspector General (DOL-OIG), and Special Agent in Charge Christopher Heck from Homeland Security Investigations (HSI) – Maryland.
According to public documents, Ceballos and Vanessa Valdez, 42, of Burtonsville, Maryland, conspired between May 2020 and September 2021 to defraud the Maryland Department of Labor by submitting false claims for unemployment insurance benefits using other people’s personal information. The funds were intended for individuals affected by the COVID-19 pandemic but were instead used by Ceballos and Valdez for personal gain.
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted in March 2020 to provide emergency financial assistance during the pandemic and included expanded unemployment benefits.
As part of her plea agreement, Ceballos also acknowledged assisting Valdez with fraudulent applications for Paycheck Protection Program (PPP) loans and Economic Injury Disaster Loan (EIDL) funds. Both programs were established under the CARES Act to help businesses meet financial obligations during the pandemic.
Ceballos faces up to 22 years in federal prison, including a mandatory two-year sentence for aggravated identity theft that must be served consecutively. Sentencing is scheduled for August 3 at 10 a.m.
Valdez previously pleaded guilty in December 2025 to similar charges and also faces a maximum sentence of 22 years; her sentencing date has not yet been set.
U.S. Attorney Hayes commended DOL-OIG and HSI Maryland for their investigative work and thanked Assistant U.S. Attorney Philip Motsay for prosecuting the case.
The District of Maryland Strike Force is one of five teams across the country established by the U.S. Department of Justice to investigate large-scale COVID-19 relief fraud involving criminal organizations or transnational actors. These strike forces use prosecutor-led teams supported by data analysts to pursue those responsible for stealing pandemic relief funds.
More information about the Department’s response to COVID-19 can be found at https://www.justice.gov/coronavirus. Reports of attempted pandemic-related fraud can be submitted via phone at 866-720-5721 or through the online complaint form at https://www.justice.gov/disaster-fraud/ncdf-disaster-complaint-form.
Details about the Maryland U.S. Attorney’s Office are available at justice.gov/usao-md and justice.gov/usao-md/community-outreach.
