District Court, N.D. Illinois November 9, 2016, Case No. 15-cr-139 (United States v. Spear)

MEMORANDUM OPINION AND ORDER

Robert M. Dow, Jr., United States District Judge

Defendant Cheryl Spear was charged with presenting a false claim, 18 U.S.C. § 287, and theft of government funds, 18 U.S.C. § 641, in connection with an alleged scheme to defraud the Internal Revenue Service (“IRS”) of a false $135,000 tax refund. [See 1.