A Kansas woman was sentenced Tuesday for a scheme to collect income tax refunds by creating companies that existed only on paper. In addition, a co-defendant in the case pleaded guilty Tuesday.

U.S. Attorney Tom Beall said Raquel Odegbaro, 44, Olathe, Kan., was sentenced Tuesday to 75 months in federal prison. Odegbaro was also ordered to pay more than $894,000 in restitution.

She had pleaded guilty to one count of conspiracy to defraud the government, one count of aggravated identity theft and one count of mail fraud.

Co-defendant Abdirizak Aden, 33, Kansas City, Mo., pleaded guilty Tuesday to one count of conspiracy to defraud the government and one count of conspiracy to commit mail fraud.

In their pleas, Odegbaro and Aden said they operated Cokeza Styles, an online business that sold hair products. They admitted creating a series of fictitious companies and filing tax returns in the names of so-called employees by providing false information about wages earned, amounts withheld and refunds due. The false tax returns directed the Internal Revenue Service to deposit refunds electronically to reloadable credit cards controlled by the conspirators. The individuals whose names appeared on the refunds never actually worked for the fictitious companies.

In addition, the conspirators used stolen Social Security numbers to apply for unemployment benefits from the Kansas Department of Labor. They created more than nine fictitious companies and registered them with the labor department. They filed false claims in the names of employees who purportedly were terminated without fault.

Aden is set for sentencing Oct. 2. The parties have agreed to recommend a sentence of 18 months and restitution of approximately $541,000.

Other co-defendants include Alexander Limihagati, 35, Overland Park, Kan., who is set for sentencing Aug. 14, and Zia Mkubi Kajanja, 42, Overland Park, Kan., who is awaiting trial.