Hamden Woman Pleads Guilty in $799,052 Pandemic Relief Fraud Case

A Hamden woman pleaded guilty in federal court after her business received $799,052 in pandemic tax refunds based on filings that misrepresented its payroll and workforce, federal prosecutors announced November 6.

Tonya Barham, 63, pleaded guilty November 3 before U.S. District Judge Sarah F. Russell in New Haven to making false claims for IRS refunds. Prosecutors said Barham’s company, Blacfoot LLC, sold products including lotions, oils and candles and had no employees. When the IRS asked about the business, Barham told the agency it had five employees, according to prosecutors.

How the company obtained the refunds

According to the U.S. Attorney’s Office, Barham gave people she knew access to an online tax preparation account. Between March 2022 and January 2023, those individuals used the account to file federal payroll tax returns that misstated the company’s headcount and wages. The filings sought refunds under two pandemic relief programs designed to help employers keep workers on payroll and cover paid sick or family leave related to COVID-19.

The IRS issued nine refund checks to the company between July and November 2022, totaling $799,052. Prosecutors said Barham gave part of the proceeds to the people who organized the scheme.

Barham was released on a $40,000 bond. Sentencing is scheduled for January 26, 2027. The offense carries a maximum prison term of five years.