SANTA FE, N.M. (AP) — An ex-Internal Revenue Service employee in Albuquerque has been sentenced to 27 months in federal prison after pleading guilty to aggravated identity theft and making false statements.

Prosecutors say 55-year-old Joan Mobley, of Socorro, was sentenced Tuesday in federal court in Santa Fe. She also was ordered to pay nearly $40,000 in restitution.

Mobley was responsible for performing audits of small businesses and self-employed taxpayers while with the IRS.

According to an indictment, Mobley falsely stated to the IRS between January 2011 and December 2011 that certain taxpayers either had consented to extending the time for assessing employment taxes or agreed to the collection and assessment of additional taxes.

The indictment alleged Mobley used the identification of those taxpayers in making those false statements without obtaining consent.