United States v. Janice L. Madoch

DIANE P. WOOD, Circuit Judge.

Working with her husband and eo-eonspir-ator, Lawrence J. Madoeh, the defendant Janice Madoeh participated in a scheme to prepare phony tax returns and receive substantial tax refunds. The couple also made several false declarations and statements under penalty of perjury in their Chapter 7 bankruptcy proceedings. These efforts led to indictments charging violations of 18 U.S.C. § 286 (“Conspiracy to defraud the Government with respect to claims”), § 287 (“False, fictitious or fraudulent claims”), § 152 (“Concealment of assets; false claims”), and § 2 (liability…