PA dentist sues former employee Teresa Young and her husband for embezzlement -- alleges $1 million steal

When Teresa Young pleaded guilty to stealing from her employer, Dr. Duane A. Gruber of Hempfield Township, Pennsylvania, she agreed to repay $10,334 — the amount she admitted to in the criminal proceeding. In a separate civil suit, Gruber alleged the actual amount was far larger: approximately $1 million. He also named Teresa Young’s husband, Wayne, as a co-defendant, asserting that Wayne had conspired with her in the theft and benefited from the proceeds. Wayne Young denied knowledge of his wife’s conduct.

Gruber said he first learned of the problem through an IRS notification in approximately January 2011 flagging “significant financial irregularities” in the practice’s accounts. He retained a dental practice consultant to conduct a financial review, and those findings formed the basis of the civil complaint. The civil case, filed in August 2014, charged Teresa Young with conversion, breach of fiduciary duty, and fraud, and named both Youngs on conspiracy and unjust enrichment counts.

The gap between what Young admitted criminally — $10,334 — and what Gruber alleged civilly — approximately $1 million — illustrates a dynamic Prosperident encounters regularly. Criminal charges and guilty pleas frequently capture only a fraction of total losses; civil recovery is often the mechanism through which the full scope of a theft is established and pursued. The IRS referral that triggered Gruber’s investigation is also notable: financial irregularities that create tax reporting inconsistencies can attract external scrutiny before the practice owner has any direct awareness that a theft is occurring. Independent reconciliation would have identified Young’s activity far earlier, without requiring the IRS to deliver the news.

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