Memphis, TN – Five current or former IRS employees have been charged with schemes to defraud the
Paycheck Protection Program (PPP) and Economic Injury Disaster Loan (EIDL) Program, federal
stimulus programs authorized as part of the Coronavirus Aid, Relief, and Economic Security (CARES)
Act.
“The IRS employees charged in these cases allegedly abused the trust placed in them by the public,”
said Assistant Attorney General Kenneth A. Polite, Jr. of the Justice Department’s Criminal
Division. “The Criminal Division is committed to safeguarding that public trust and protecting
pandemic relief programs for the American people.”
“This matter demonstrates the brazenness with which bad actors have taken advantage of federal
programs meant to help those who suffered most from the COVID-19 pandemic,” said Director for
COVID-19 Fraud Enforcement Kevin Chambers. “The Justice Department will continue to work hard to
root out PPP and EIDL Program fraud, including that committed by government employees.”
According to court documents, the defendants allegedly obtained funds under the PPP and EIDL
Program by submitting false and fraudulent loan applications that collectively sought over $1
million. They then used the loan funds for purposes not authorized by the PPP or EIDL Program, but
instead for cars, luxury goods, and personal travel, including trips to Las Vegas.
“These individuals – acting out of pure greed – abused their positions by taking government funds
meant for citizens and businesses who desperately needed it,” said U.S. Attorney Kevin G. Ritz for
the Western District of Tennessee. “I thank our law enforcement partners for rooting out this
fraud. Our office will not hesitate to pursue and charge individuals who steal from our nation’s
taxpayers.”
Administration’s (TIGTA) mission includes
investigating allegations of criminal violations committed by Internal Revenue Service
employees,” said Treasury Inspector General for Tax Administration J. Russell George. “We will
continue to aggressively pursue IRS employees who breach the public trust, safeguarding the
integrity of the IRS.”
“It is especially egregious when individuals that hold positions of public trust engage in criminal
activity,” said Inspector General Hannibal “Mike” Ware of the Small Business Administration, Office
of Inspector General (SBA-OIG). “OIG is a ready partner in safeguarding the integrity of SBA’s
programs and in bringing wrongdoers to justice.”
The five individuals charged are:
• Brian Saulsberry, 46, of Memphis, Tennessee, is charged with two counts of wire fraud and two
counts of money laundering. Saulsberry was employed by the IRS as a Program Evaluation and Risk
Analyst in the Human Capital Office. According to the indictment, Saulsberry submitted four
fraudulent EIDL Program applications, seeking at least
$501,400 in EIDL Program loans and obtaining $171,400 in loan funds. Saulsberry allegedly spent a
portion of the funds on a Mercedes-Benz and deposited additional funds into a personal investment
account.
• Courtney Quinshe Westmoreland, 38, of Cordova, Tennessee, is charged with three counts of wire
fraud. Westmoreland was employed by the IRS as a Contact Representative in the Wage and Investment
Service Centers Department. According to the indictment, Westmoreland submitted multiple fraudulent
PPP and EIDL Program applications on behalf of a purported apparel business, for which she sought
at least $32,500 in loans and obtained $11,500 in loan funds. Westmoreland allegedly used these
funds for personal services, including manicures and massages, and to purchase luxury clothing. In
addition, while employed full-time by the IRS, Westmoreland allegedly submitted fraudulent
applications for unemployment insurance benefits to the Tennessee Department of Labor, in which she
falsely claimed that she was not employed by the federal government. According to court
documents, Westmoreland fraudulently obtained $16,050 in unemployment insurance benefits.
• Fatina Hewitt, 35, of Olive Branch, Mississippi, is charged with one count of wire fraud. Hewitt
was employed by the IRS as a Management and Program Assistant in Information Technology. According
to the information, Hewitt submitted multiple fraudulent EIDL Program applications on behalf of a
purported fashion business, seeking $338,900 in EIDL Program loans and obtaining $28,900 in loan
funds. Court documents allege that Hewitt spent the loan funds on Gucci clothing and a trip to Las
Vegas. On October 4, 2022, Hewitt pleaded guilty to one count of wire fraud.
• Roderick DeMarco White II, 27, of Memphis, is charged with one count of wire fraud. White was
employed by the IRS as a Contact Representative in the Wage and Investment Service Centers
Department. According to the information, White submitted four fraudulent PPP and EIDL Program
applications on behalf of a purported apparel business, seeking $113,311 in PPP and EIDL Program
loans and obtaining $66,666 in loan funds. White allegedly spent the loan funds on personal items,
including a Gucci satchel. On August 25, 2022, White pleaded guilty to one count of wire fraud.
• Tina Humes, 56, of Memphis, is charged with one count of wire fraud. Humes was employed by the
IRS as a Lead Management and Program Assistant in the Human Capital Office. According to the
information, Humes submitted four fraudulent PPP and EIDL Program applications, seeking $133,812 in
loans and obtaining $123,612 in loan funds. Humes allegedly spent the funds on jewelry and trips to
Las Vegas. On July 27, 2022, Humes pleaded guilty to one count of wire fraud.
Each count of wire fraud carries a maximum penalty of 20 years in prison, and each count of money
laundering carries a maximum penalty of 10 years in prison. A federal district court judge will
determine any sentence after considering the U.S. Sentencing Guidelines and other statutory
factors.
The TIGTA and SBA-OIG investigated the cases.
Assistant Chief Justin Woodard and Trial Attorneys Sara Porter, Kelly Z. Walters, and Thomas D.
Campbell of the Fraud Section’s Gulf Coast Strike Force and Assistant U.S. Attorney Carroll Andre
for the Western District of Tennessee are prosecuting the cases.
These cases were brought as part of an interagency effort to combat and prevent CARES Act fraud by
federal employees. The initiative is led by the U.S. Department of Justice’s Criminal Division,
Fraud Section, U.S. Attorneys’ Offices, and agents with TIGTA and SBA-OIG.
The Fraud Section leads the Criminal Division’s prosecution of fraud schemes that exploit the PPP.
Since the inception of the CARES Act, the Fraud Section has prosecuted over 150 defendants in more
than 95 criminal cases and has seized over $75 million in cash proceeds derived from fraudulently
obtained PPP funds, as well as numerous real estate properties and luxury items purchased with
such proceeds. More information can be found at
https://www.justice.gov/criminal-fraud/ppp-fraud.
On May 17, 2021, the Attorney General established the COVID-19 Fraud Enforcement Task Force to
marshal the resources of the Department of Justice in partnership with agencies across government
to enhance efforts to combat and prevent pandemic-related fraud. The Task Force bolsters efforts to
investigate and prosecute the most culpable domestic and international criminal actors and assists
agencies tasked with administering relief programs to prevent fraud by, augmenting and
incorporating existing coordination mechanisms, identifying resources and techniques to uncover
fraudulent actors and their schemes, and sharing and harnessing information and insights gained
from prior enforcement efforts. For more information on the Department’s response to the pandemic,
please visit https://www.justice.gov/coronavirus.
Anyone with information about allegations of attempted fraud involving COVID-19 can report it by
calling the Department of Justice’s National Center for Disaster Fraud (NCDF) hotline via the NCDF
Web Complaint Form at https://www.justice.gov/disaster-fraud/ncdf-disaster-complaint- form.
An indictment or information is merely an allegation. All defendants are presumed innocent until
proven guilty beyond a reasonable doubt in a court of law.
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| Component | USAO - Tennessee, Western; |
| OIG | Small Business Administration OIG |