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Justice News

Department of Justice
U.S. Attorney’s Office
Western District of Tennessee

FOR IMMEDIATE RELEASE
Tuesday, October 4, 2022

Five Current or Former IRS Employees Charged with Defrauding Federal COVID-19 Relief Programs

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.
 

Updated October 4, 2022