A federal jury in the Northern District of Illinois convicted Hiam Hmaidan, 54, of Orland Park, Illinois, on one count of conspiracy to commit mail fraud and five counts of mail fraud following a trial in Chicago [1]. The charges arose from Hmaidan's work as a tax preparer and her alleged exploitation of the CARES Act Pandemic Unemployment Assistance program, a federal relief mechanism created to provide jobless benefits during the COVID-19 pandemic [1][2]. The government carried all six counts to verdict without a single acquittal or hung count.
Prosecutors from the Justice Department's Criminal Division Fraud Section established that Hmaidan submitted nearly 700 fraudulent unemployment insurance claims to the pandemic assistance program [1]. The scheme resulted in more than $11 million in fraudulent benefits being dispersed to claimants, with Hmaidan's role as a tax preparer providing her access to the personal and financial information used to populate the bogus filings [1][2]. The jury returned its guilty verdict on May 13, 2026 [1].
No damages figure applies in a criminal proceeding, but the scale of the loss, over $11 million to the federal program, is likely to factor heavily in sentencing calculations under the U.S. Sentencing Guidelines, which tie advisory ranges to the amount of actual or intended loss. Hmaidan is scheduled to be sentenced on Oct. 2, 2026 [1]. The maximum penalties for mail fraud and conspiracy to commit mail fraud are each up to 20 years' imprisonment under federal statute, though the advisory guidelines range will be calculated from the presentence investigation report.
The case fits within a sustained federal enforcement push against large-scale fraud on COVID-19 relief programs, with the DOJ and its component divisions continuing to prosecute CARES Act scheme cases well into 2026 [1][2]. Post-trial motions have not been reported as of the verdict date, and no defense counsel of record was identified in available sources. The sentencing proceeding before the Northern District of Illinois will be the next significant docket event [1].