Delaware Woman Pleads Guilty to $430,000+ Embezzlement From Law Firm and Tax Fraud

WILMINGTON, Del. - Charles M. Oberly, III, United States Attorney for the District of Delaware, announced that Penni Enama, age 50, of Lewes, Delaware, pled guilty to one count of wire fraud, in violation of 18 U.S.C. § 1343, and one count of tax evasion, in violation of 26 U.S.C. §7201.  Enama, who will be sentenced on March 23, 2016, at 2 p.m. by the Honorable Gregory M. Sleet, United States District Judge for the District of Delaware, faces a maximum sentence of twenty years in prison, a fine of $250,000, and 3 years of supervised release following any term of imprisonment.

According to statements made at the plea hearing and documents filed in court, Enama was employed by a law firm in Delaware, for approximately two years when, in May 2007, she began embezzling funds from the firm’s escrow account.  Enama was a real estate paralegal, and she used her access to a closing escrow account to divert at least $439,824.40 to her personal use.  Enama fabricated additional real estate closing parties in the firm’s records, and she used the additional funds to pay her personal credit cards and/or deposit the funds into her personal bank accounts.  Enama did not declare the embezzled funds on her federal income tax returns for the 2011-2013 tax years. 

U.S. Attorney Oberly commented, “This is a particularly troublesome case where an experienced para-professional abused her position of trust to steal, at least, nearly $440,000.00 from a Delaware law firm. Whether it is a law firm, a physician’s office, or any office where people are entrusted with handling money, thieves like Ms. Enama can expect to be prosecuted and face incarceration.”

 “To build faith in our nation’s tax system, honest taxpayers need to be reassured that everyone is paying their fair share. The overarching principle of IRS' enforcement strategy is simply this: We protect the integrity of the tax system by ensuring everyone pays the right amount of tax,” said Akeia Conner, Special Agent In Charge IRS Criminal Investigation.

This case is being investigated by the Internal Revenue Service - Criminal Investigation, and it is being prosecuted by Assistant United States Attorney Lauren Paxton.