According to the Federal complaint -- obtained by TMZ -- Eva D. Weinberg and Michael A. Stern were busted last week after a lengthy investigation revealed how they "conspired to defraud victim D.F., a professional football player."

According to the docs, Weinberg is a financial advisor at Bank of America who worked with Freeney, controlled several of his accounts, and eventually introduced him to Stern ... who is also a financial advisor.

The feds claim Weinberg and Stern did major damage between May 2010 and October 2011 -- making $2.2 million in fraudulent transfers from Dwight's accounts to Arms Reach Consulting -- a company controlled by Stern.

Freeney finally noticed one of the bogus transfers in 2011 -- according to the docs -- and also discovered Weinberg and Stern were dating. Freeney got suspicious and called the FBI ... which launched an investigation.

One FBI investigator says some of the items Weinberg and Stern purchased with Freeney's cash include expensive sunglasses, stays in luxury hotels, and -- best of all -- they planned to buy a private jet for $1.5 million!

Feds say they tapped Stern's phone and heard him bragging ... "no one would be able to connect him to the [consulting] account if the wire transfers were investigated."