  Nina Monique Allen, 32, and Wendy Marie Johnson, 38, both of Dillon, have been sentenced in federal court in Florence, according to United States Attorney Bill Nettles. Allen previously pleaded guilty to Theft of Government Funds and Johnson previously pleaded guilty to Aggravated Identity Theft.  United States District Judge R. Bryan Harwell of Florence, sentenced Allen to five months imprisonment and 3 years supervised release.  Johnson was sentenced to 24 months imprisonment and three years supervised release.  They were both ordered to pay $26,059.55 in restitution.  Evidence established that Johnson worked preparing tax returns and Allen worked as an office manager for EZ Loan and Tax Services in Dillon.  Johnson used personal information obtained from former clients of EZ Loan to file tax returns and obtain refunds electronically.  Upon receiving the refund, Johnson and Allen would apply a small refund as a credit for loan payments on existing EZ Loan customer's accounts, then issue a "change check" in someone else's name.  Allen would then recruit people to cash the new checks.  Allen recruited nine individuals who were paid between $20 and $200 to cash the checks.  The balances of approximately $30,000 received from the IRS was split between Johnson and Allen. ;