Adam Kiefaber

akiefaber@cincinnati.com

A Cincinnati man was federally indicted Wednesday on wire fraud charges after he allegedly used the names of dead children to file false income tax returns.

Christopher K. Smith, 28, is accused of obtaining the names and Social Security numbers of deceased children and using that information to list them as taxpayers or dependents, according to the indictment.

Smith allegedly claimed refunds totaling $16,310.

The indictment charges Smith with four counts of wire fraud, each of which is punishable by up to 20 years in prison, and five counts of aggravated identity theft. Each count of aggravated identity theft is punishable by two years in prison of which at least two years must be served consecutive to any time served for the fraud.