Mona was laid off from her accounting job three years ago. Her unemployment compensation has run out, as has her severance package, and she has few prospects for finding work. Mona learns that a former co-worker has died. Using records she has in her possession from her former accounting posi tion, Mona decides to use the co-worker’s name and Social Security number to collect a tax refund.

In January 2022, Mona files the tax return in the deceased’s name. She receives a refund check. Mona decides that this is a quick and easy way to make money, so she continues to take names and Social Security numbers from the documents in her posses sion and file more false tax returns until she has col lected more than $100,000. What crimes has Mona committed?