Nicole Cebenka pleaded guilty Wednesday and was ordered to pay restitution to state and federal tax authorities.
Authorities said that in filing a 2010 tax return, the 22-year-old Cebenka unlawfully claimed an acquaintance as a dependent, as well as his two children, who had died in a Delaware City fire on Oct. 4, 2010.
Cebenka also claimed a false earned income tax credit on the return, with officials calculating the combined federal and state tax loss at more than $6,000.
