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September 21, 2022

Internal Revenue Service Employee Pleads Guilty to Wire Fraud As Part of Scheme to Receive Fraudulent Coronavirus Aid, Relief, and Economic Security Act Loans

On July 27, 2022, in the Western District of Tennessee, Tina Humes pled guilty to a charge of wire fraud after she perpetrated a scheme in which she received over $100,000 from fraudulent applications for Coronavirus Aid, Relief, and Economic Security (CARES) Act, Paycheck Protection Program (PPP), and Economic Injury Disaster Loan (EIDL) pandemic loans.

According to the court documents, between May 2020 and February 2021, Humes, an Internal Revenue Service (IRS) Lead Management and Program Assistant, submitted fraudulent PPP and EIDL applications for the business “Tina Humes.” In the applications, Humes certified that the funds would be used to retain workers, maintain payroll, and support other permissible expenses. Humes also submitted purported IRS Schedule C, Profit or Loss from Business, falsely representing that she received income from the business.

Based on the fraudulent PPP and EIDL applications, Humes obtained at least $123,612 in loan benefits. Humes used the proceeds of the loans for unauthorized personal items and expenditures including jewelry and trips to Las Vegas.

At sentencing, Humes could receive a maximum of 20 years’ imprisonment.

Source:  The facts in this case narrative come from the following publicly available documents: W.D. Tenn., Felony Information, filed July 5, 2022; and Plea agreement, filed July 27, 2022.