Hamden Woman Pleads Guilty to Pandemic Relief Program Fraud Offense

David X. Sullivan, United States Attorney for the District of Connecticut, and Thomas Demeo, Special Agent in Charge of IRS Criminal Investigation in New England, today announced that on November 3, 2026, TONYA BARHAM, 63, of Hamden, waived her right to be indicted and pleaded guilty before U.S. District Judge Sarah F. Russell in New Haven to an offense stemming from a pandemic relief program fraud scheme.

According to court documents and statements made in court, in March 2020, Congress passed legislation that sought to mitigate the economic harm caused by the COVID-19 pandemic. Legislation included the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), which created employee retention credits (ERCs) that were intended to repay employers for certain costs expended to retain employees during the pandemic and permitted businesses to recoup previously paid wages and certain health insurance costs, and the Families First Coronavirus Response Act, which created the sick and family leave credit (SFLC) that reimbursed small and mid-sized employers for the cost of providing paid sick and family leave wages to employees for leave related to COVID-19 during the pandemic.

Barham owned Blacfoot LLC, a small business that sold health products, lotions, oils, and candles. Blacfoot LLC earned little to no income and had no employees.

In late 2021, Barham was contacted by individuals who she knew who instructed her to open an online account with a business that provided online tax preparation services. Barham then provided the individuals with the account information and password. Between March 2022 and January 2023, the individuals accessed the account and prepared and filed with the IRS fraudulent Employer's Quarterly Federal Tax Returns (Forms 941) for Blacfoot LLC. The Forms 941 misrepresented the number of employees and total wages paid, and were used to apply for large ERC and SFLC refunds. When contacted by the IRS to verify information about Blacfoot LLC, Barham provided false information, including that her business had five employees.

Between July and November 2022, Blacfoot LLC received from the IRS nine refund checks totaling $799,052. Barham kicked a portion of the refund monies back to the individuals who orchestrated the scheme.

Barham pleaded guilty to making false claims regarding IRS refunds, an offense that carries a maximum term of imprisonment of five years.

Barham is released on a $40,000 bond pending sentencing, which is scheduled for January 26, 2027.

This investigation is being conducted by the Internal Revenue Service, Criminal Investigation Division. The case is being prosecuted by Assistant U.S. Attorney Christopher W. Schmeisser.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division ("Fraud Division"). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department's work to combat fraud supports President Trump's Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.