Nina Monique Allen , 32 , and Wendy Marie Johnson , 38 , both of Dillon , have been sentenced in federal court in Florence , according to United States Attorney Bill Nettles . Allen previously pleaded guilty to Theft of Government Funds and Johnson previously pleaded guilty to Aggravated Identity Theft . United States District Judge R. Bryan Harwell of Florence , sentenced Allen to five months imprisonment and 3 years supervised release . Johnson was sentenced to 24 months imprisonment and three years supervised release . They were both ordered to pay $ 26,059.55 in restitution . Evidence established that Johnson worked preparing tax returns and Allen worked as an office manager for EZ Loan and Tax Services in Dillon . Johnson used personal information obtained from former clients of EZ Loan to file tax returns and obtain refunds electronically . Upon receiving the refund , Johnson and Allen would apply a small refund as a credit for loan payments on existing EZ Loan customer 's accounts , then issue a " change check " in someone else 's name . Allen would then recruit people to cash the new checks . Allen recruited nine individuals who were paid between $ 20 and $ 200 to cash the checks . The balances of approximately $ 30,000 received from the IRS was split between Johnson and Allen . ;