A state prison inmate prepared false tax returns using other people's names and Social Security numbers and had the refund checks sent to addresses controlled by his wife and daughter, federal prosecutors said.

A grand jury on Wednesday indicted James Lloyd, 56, an inmate at the state prison in Fayette County; his wife, Elizabeth Lloyd-El, 43, of Pittsburgh; and his daughter, Naomi Malone, 23, of McKeesport, on one charge each of conspiring to defraud the government. Ms. Malone also was charged with providing false statements to federal investigators.

From 2001 to 2003, Ms. Lloyd-El and Ms. Malone supplied the names and Social Security numbers of other people to Mr. Lloyd, who was an inmate at the now-closed state prison in Pittsburgh, prosecutors said. Mr. Lloyd used that information to prepare false 2001 and 2002 federal income tax returns, prosecutors said.

The refunds claimed totaled more than $14,700, prosecutors said.

Prosecutors did not detail how other people's personal information was obtained. Some of the information used was from fellow inmates, a spokeswoman for U.S. Attorney Mary Beth Buchanan said.