A Miami resident has been sentenced to 78 months in federal prison for orchestrating a multi-state unemployment insurance fraud scheme that exploited COVID-19 relief programs and evaded payroll and employment tax systems.
David Godin, 34, also known by aliases including “James St Patrick” and “Vic Pro,” pleaded guilty to wire fraud and aggravated identity theft. Between June 2020 and November 2023, Godin used stolen identities, anonymous emails, and virtual networks to file over 140 fraudulent unemployment insurance (UI) claims with the Maryland Department of Labor (MD-DOL), California Employment Development Department (CA-EDD), and other state agencies.
The scheme resulted in more than $2.3 million in fraudulent UI benefits, with Godin personally profiting over $1 million. Authorities say he used the funds to finance a lavish lifestyle, flaunting luxury cars, designer watches, and stacks of cash on social media.
Beyond the theft of pandemic relief funds, the case highlights broader concerns about payroll and employment tax fraud. By bypassing legitimate employment reporting systems, Godin’s actions undermined the integrity of state and federal tax structures, which rely on accurate wage reporting to fund unemployment insurance and other social safety nets.
U.S. Attorney Kelly O. Hayes emphasized the importance of safeguarding public funds, particularly those intended for pandemic relief. “This sentence sends a clear message: exploiting emergency aid and evading employment tax systems will be met with serious consequences,” Hayes said.
Godin was also ordered to pay over $1 million in restitution and forfeiture. The case was prosecuted by the U.S. Attorney’s Office for the District of Maryland, with investigative support from the Department of Labor’s Office of Inspector General and the IRS Criminal Investigation unit.
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