On April 12, 2021, in the District of New Hampshire, former Internal Revenue Service (IRS) employee Jane Smith was indicted for attempted wire fraud and making false statements.

According to the court documents, around September 1993, Smith began receiving Social Security Disability Insurance (SSDI) benefits from the Social Security Administration (SSA). The SSA informed Smith that she was required to report any changes in her employment and income. Then around January 2007 through March 2018, Smith worked for several employers including the IRS and concealed her employment from the SSA knowing that her earnings would have reduced her SSDI benefits or made her ineligible to receive SSDI benefits. Subsequently, between around April 2011 and July 2017, the SSA learned of Smith's employment and suspended her benefits several times. Each time, Smith took steps to cause the SSA to resume wiring her SSDI benefit payments she was not entitled to receive. SSA wired SSDI benefit payments from the U.S. Treasury in Kansas City, Missouri, to Smith's credit union account in Methuen, Massachusetts.

Between in or around February 2018 and May 2018, Smith falsely reported to the SSA, the IRS, and the Nashua Police Department that she was a victim of identity theft and that someone else had used her name to work for her employers. Smith also falsely claimed that she had neither worked for her employers nor received wages from them.

If convicted, Smith faces maximum imprisonment of up to 20 years.

Source:  The facts in this case narrative come from the following publicly available document: D.N.H., Indict., April 12, 2021.