Even if he sued her, now after her death, and she has an estate, it is in unemployment law that a person is responsible for their own identity and any claims filed using their identity. Perhaps he could've sued her to get the money back (and like others I don't see how he could possibly prove his case) but HE owes it to the unemployment system.
Where this whole situation loses credibility is where the girlfriend had the complete information and identity documents of the claimant, and he failed to notice anything at all was going on when he received written communications from the office, which he did in the course of the claim, like the monetary determination at the beginning (perhaps they were together then and she hid these from him) but then he also received nothing from the state for income tax purposes, (perhaps she hid this one from him too) But then when he did receive the notices of possible fraud, he totally ignored all communications regarding this potential fraud.
How many times do we see people on these boards who receive communication from the u.i. fraud unit, and are scared to death, thinking they are going to jail immediately. Those letters deliberately do not look or sound like scams that don't need to be checked on because the police haven't come yet.
If one believed their identity had been compromised, it would be their responsibility to deal with it as soon as possible TO AVOID having to pay the charges incurred, debts run up, etc. If he'd done any reasonable amount of follow up, perhaps he could've caught the fraud and the girlfriend while she was still alive. This person just laid low until long after being contacted, investigated, all timely appeals over, fraud overpayment set up and the recouping was in process. He found it painful, and then he started blustering, which if he's been in law enforcement he should know, makes him and his situation much less credible than any other response with which he could possibly approach the situation.

