United States District Judge Margaret M. Morrow has sentenced Los Angeles resident Irina Topilina, 55, to 36 months imprisonment for her role in a scheme where she used the identities of other individuals to defraud the IRS.

Topilina, pleaded guilty in February 2012 to one count each of tax evasion, bankruptcy fraud, and aggravated identity theft as part of a plea agreement in which she agreed to the government’s forfeiture of her residence.  The charge of aggravated identity theft carries a mandatory two-year prison term.

Morrow cited the seriousness of the criminal acts, such as obtaining property and assets belonging to an elderly woman who was suffering from dementia, and Topilina’s use of the identity of foreign nationals to conceal her assets. A hearing is scheduled for May 6 to determine the amount of restitution that will be required.

“Taxpayers thinking about participating in fraudulent schemes — including failing to report all forms of income, bankruptcy fraud, and identity theft — should look at the consequences of taking the next step,” said N. Dawn Mertz, special agent in charge of IRS Criminal Investigation’s Los Angeles Field Office, said.